Special Economic Zones Rules, 2006

Chapter: I
PRELIMINARY
Rule 1	:	Short title and commencement
Rule 2	:	Definitions
Chapter: II
PROCEDURE FOR ESTABLISHMENT OF SPECIAL ECONOMIC ZONE
Rule 3	:	Proposal for setting up of Special Economic Zone
Rule 3A	:	Proposal for approval as Co-developer
Rule 4	:	Forwarding of Proposal to Board
Rule 5	:	Requirements for establishment of a Special Economic Zone
Rule 5A	:	Infrastructure requirements relating to information technology, Bio-technology, Research and Development facilities, Fabless Semi-conductor Industry and Electronic Manufacturing Services
Rule 6	:	Letter of Approval to the Developer
Rule 6A	:	Power of Central Government to Review letter of Approval
Rule 7	:	Details to be furnished for issue of notification for declaration of an area as Special Economic Zone
Rule 8	:	Notification of Special Economic Zone
Rule 9	:	Grant of Approval for Authorized Operations
Rule 10	:	Permission for Procurement of Items
Rule 11	:	Processing and Non-Processing Area
Rule 11A	:	Bifurcation of non-processing Area
Rule 11B	:	Non-processing areas for Information Technology or Information Technology Enabled Services Special Economic Zones
Rule 12	:	Import and procurement of goods by the Developer
Rule 13	:	A Developer may export or transfer capital goods and spares including construction equipment
Rule 14	:	Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods
Rule 15	:	Monitoring
Rule 16	:	Transfer of Letter of Approval of Developer
Chapter: III
PROCEDURE FOR ESTABLISHMENT OF A UNIT
Rule 17	:	Proposal for Approval of Unit
Rule 18	:	Consideration of proposals for setting up of Unit in a Special Economic Zone
Rule 19	:	Letter of Approval to a Unit
Rule 19A	:	Unit deemed to be in International Financial Services Centre
Rule 20	:	Administrative Control of Special Economic Zones
Rule 21	:	Offshore Banking Unit
Rule 21A	:	Setting up of Unit by Multilateral or Unilateral or International agencies in International Financial Services Centre
Rule 21B	:	Units Dealing with Aircraft or Ship leasing Activities
Chapter: IV
TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS
Rule 22	:	Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations
Rule 23	:	Supply from DTA
Rule 24	:	The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to a Developer or Unit
Rule 25	:	Consequences of non utilization of goods or services
Rule 26	:	General Conditions of Import and Export
Rule 27	:	Import and Procurement
Rule 28	:	Import of Goods
Rule 29	:	Procedure for Import
Rule 29A	:	Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft or aircraft engine by a Unit in International Financial Services Centre
Rule 29B	:	Procedure of import or export or procurement from or supply to Domestic Tariff Area of ship by a Unit in International Financial Services Centre
Rule 30	:	Procedure for procurements from the Domestic Tariff Area
Rule 31	:	[Omitted] Exemption from Service Tax
Rule 32	:	[Omitted] Exemption from Central Sales Tax
Rule 33	:	Admission of goods
Rule 34	:	Utilization of Goods
Rule 35	:	Co-relation of import consignment with corresponding export consignment
Rule 36	:	Filing of documents for admission and removal
Rule 37	:	Duration of Goods in a Special Economic Zone
Rule 38	:	Transfer of Ownership and Removal of Goods
Rule 39	:	Destruction of Goods
Rule 40	:	Movement of Goods to and from Non-Processing Area
Rule 41	:	Sub-Contracting
Rule 42	:	Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Tech........
Rule 43	:	Sub-Contracting for Domestic Tariff Area Unit for Export
Rule 43A	:	Hybrid Working
Rule 44	:	Contract Farming
Rule 45	:	Exports
Rule 46	:	Procedure for Export
Chapter: V
CONDITIONS SUBJECT TO WHICH GOODS MAY BE REMOVED FROM A SPECIAL ECONOMIC ZONE TO THE DOMESTIC TARIFF AREA
Rule 47	:	Sales in Domestic Tariff Area
Rule 48	:	Procedure for Sale in Domestic Tariff Area
Rule 49	:	Domestic Tariff Area Removals - Abatement of Duties in Certain Cases
Rule 50	:	Temporary Removals to Domestic Tariff Area
Rule 51	:	Procedure for temporary removals in Domestic Tariff Area
Rule 52	:	Other Entitlements
Chapter: VI
FOREIGN EXCHANGE EARNING - REQUIREMENTS AND MONITORING
Rule 53	:	Net Foreign Exchange Earnings
Rule 53A	:	Exemption
Rule 54	:	Monitoring of Performance
Chapter: VII
APPEAL
Rule 55	:	Form of Appeal
Rule 56	:	Time within which Appeal is to be Preferred
Rule 57	:	Payment of Fees
Rule 58	:	Contents of Appeal
Rule 59	:	What to accompany form
Rule 60	:	Filing of Affidavits
Rule 61	:	Rights of Appellant to appear before the Board
Rule 62	:	Authorisation to be filed
Rule 63	:	Procedure for Filing Appeal
Rule 64	:	Furnishing of information and documents
Rule 65	:	Date and Place of Hearing of Appeal to be Communicated
Rule 66	:	Hearing of Appeal
Rule 67	:	Orders by the Board
Rule 68	:	Order to be Signed and Dated
Rule 69	:	Order to be communicated to the party
Chapter: VIII
MISCELLANEOUS
Rule 70	:	Identity Cards
Rule 71	:	Foreign Exchange Remittances
Rule 72	:	Revival of Sick Units
Rule 73	:	Specified Officer
Rule 74	:	Exit of Units
Rule 74A	:	Transfer of Assets by Special Economic Zone Units upon their Exit
Rule 75	:	Self Declaration
Rule 76	:	The “services” for the purposes of sub-clause (z) of section 2 shall be the following, namely
Rule 77	:	Procedure for Withdrawal or Cancellation of Exemptions, Concessions, Drawbacks or any other Benefits to a Unit
Rule 78	:	E-filing
Rule 79	:	Audit in Special Economic Zones for Indirect Taxes
Rule 80	:	If an Special Economic Zone Unit, in case of bona fide default, .......