I (Meaning and importance of Exports) Unit Structure

 
(a) 
All imports into the zone such as capital goods, raw 
materials, packing materials, components, office equipment etc. 
have been placed under OGL system and such import are 
permitted duty free entry into the zone, subject to the terms of the 
project approval.

---

120 
 
(b) 
Indigenous goods such as capital goods, raw materials and 
other production requirement can be procured from domestic tariff 
area (DTA) into the zone free of central excise duty. 
 
(c)
There is total waiver of the provision of the export trade 
control order with regard to the products manufactured and 
exported from the SEZ. 
 
(d) 
Central excise is also exempted on the products 
manufactured within the zone for export purposes.
 
(e) 
A five year tax holiday is the most significant fiscal benefit to 
units. 
 
(f) 
The import policy permits sales up to 25% of their annual 
production in the home market without requirement of import 
license but subject to payment of leviable customs duty. This is in 
addition to the facility otherwise, available to the units for sale in the 
DTA against valid import licensees subject to payment of customs 
and other duties. 
 
(g) 
For attracting foreign investors equity participation even up 
to 100% is permitted in the industrial ventures promoted in SEZ. 
 
(h)
Repatriation of dividends and profits is freely permitted, 
subject to payment of taxes as applicable. 
 
(i) 
For export promotion, units in SEZ are given a special facility 
of blanket permits. 
 
(j) 
Units in SEZ can given a longer credit period of up to 360 
days.