Tsez Overview

Special Economic Zones in India
- An overview of Statutory provisions
Rajkumar S. Adukia
09323061049/093221 39642
radukia@vsnl.com
rajkumarfca@gmail.com
http://www.carajkumarradukia.com
©Rajkumar S. Adukia 1
Agenda
 Overview
 Laws applicable
 Important
definitions
 Administrative setup
 Monitoringof SEZ
and SEZ Units
Role of SEZ s In Indian Economy
• To provide internationally competitive environment

• To increase share in global exports
• To encourage FDI and enhance GDP
• To Generate Employment opportunities
Overview
 SEZ are delineated duty-free enclaves treated as a foreign
territory for the purpose of trade operations, Duties and
tariffs
 Developed in the public, private or joint sectors, or by the
State Governments or any person for manufacture of goods
or rendering services or both or as a FTWZ
 Import / export operations of the SEZ units on self-
certification basis.
 SEZ units have to be a net foreign exchange earner
SEZ Framework
Ha
ork
ssl
e
w
Fr
me
ee
Fiscal incentives Thrust on self-
Fra
Op
& regulatory certification &
era
benefits icy in-zone
Pol
tin
empowerment
gE
ial
nv
ent
SEZ
ir
fer
on
me
Pre
nt
Integrated Infrastructure
Self-contained &
Self-managed
Salient Features of SEZ
Self certification for import Eligible activities

and export Manufacturing / trading
/services
Subcontracting permitted Single window clearance
Fiscal incentives Minimum area
SEZ Units- positive net

Sales in DTA permitted
foreign exchange in 5 years
Overview
Individual Undertaking Group of Undertakings
FTZ
100% EOU
EPZ
EHTP
IFSC
OBU Units
STP
Units SEZ
BTP FT&WZ FT &WZ
Units
Overview contd..
EOU/EHTP/STP/BTP FTZ/EPZ/SEZ
 Covered by Chapter 6  Earlier Covered by
of Foreign Trade Chapter 7 and 7A of

Foreign Trade Policy
Policy (2004-09)
(2004-09)
 Can be located  Chapter 7 and 7A relating
anywhere in the India to SEZ and FT&WZ are
deleted w.e.f 07/04/2006
 Can be Located in India
at those locations notified
by Government of India
History
All 8 EPZs converted into SEZs :-
• Kandla ( Gujarat) : 1965 (625 Acres)

• Seepz( Maharashtra) : 1975 (110 Acres)
• Noida (U P) : 1986 (310 Acres)
• Madras ( T N) : 1986 (262 Acres)
• Cochin ( Kerala ) : 1986 (103 Acres)
• Falta ( W B) : 1986 (280 Acres)
• Visakhapatnam( AP) : 1994 (360 Acres)
• Surat ( Gujarat ) : 1998 (103 Acres)
Future SEZs
 Petroleum, Chemicals  Manufacturing
& Petrochemicals Investment Regions
investment regions
PCPIRS MIRS
Statistics
 Currently there are 948 units in operation in the 15
functional SEZs.
 The SEZ units provide employment to about 1.10 Lakhs
persons (out of which 40% are Females)
 Exports from SEZ
Year Export ( Rs Crores)
2003-04 13,854
2004-05 18,309
2005-06 22,309
Exports From SEZ
25000
20000
15000
Rs in Crores
10000
5000
0
2003-04 2004-05 2006-07
Free Trade Warehousing Zones
 Special category of SEZ with a focus on trading and
warehousing
 Aims at creation of world class infrastructure for
warehousing of various products
 These Zones operate on the same lines as SEZ
 The country’s First FTWZ at Haldia in West Bengal has
already received in-principle clearance from centre as joint
venture between IL&FS and MMTC
SEZ as ‘Port’
Central Government is empowered to notify a Special
Economic Zone as
 port
 inland container depot
 land station
 land customs stations
 under section 7 of the Customs Act, 1962:
(Section 53(2) of SEZ Act , 2005)
Customs Act,1962
 As per section 7(a) of Customs Act ,1962 Central
Government can appoint ports or airports for Loading of
imported goods and loading of exported goods
 As per section 29(1) of Customs Act ,1962 vessel or
aircraft entering India from place outside India must land
only at custom port or a Custom Airport
NO INTERMEDIARY
IMPORTED GOODS CAN BE TAKEN DIRECTLY

TO SEZ AND CLEARED FROM THERE
GOODS CAN BE EXPORTED

DIRECTLY FROM SEZ
Self Certification
 All inward or outward movement of goods into or from the
Zone by the Unit or Developer shall be based on self
declaration
 No routine examination of these goods shall be made
unless specific orders of the Development Commissioner
or the Specified Officer are obtained.-( Rule 75 of SEZ
Rules 2006)
A Director can be non-resident
 As per Schedule XIII Part I clause (e) of Companies
Act,1956 one of the condition for appointments as a
Managing or Whole Time director is that he should be
resident In India
 This is not applicable to Companies in SEZ Provided they
enter in India after obtaining proper Employment visa
from the concerned mission abroad and
 Such Person is required to furnish along with visa
application form Profile of the company ,Principal
Employer and terms and conditions for such employment
Definition of Resident as per
Schedule XIII of Companies
Act,1956
Resident in India includes a person who has been
staying in India for a continuous period of not less than
12 months immediately preceding the date of
employment as a managerial person and who has come
to stay in India
ii. For taking up employment in India
iii. For carrying on a business or vocation in India
Maximum Limit of remuneration
raised in case of SEZ Companies
 In Schedule XIII Part II section II of Companies Act,1956 there
are maximum Limits for Maximum managerial remuneration in
case of companies having no profit or inadequate profit
depending on effective capital of the company with prior approval
of Central government
 Maximum Limit is Rs.4,00,000 p.m for companies
 This limit is raised to Rs 20,00,000 p.m in case of companies in
SEZ provided these companies have not raised money by public
issue and not made default in repayment of debt or interest
Laws
applicable to
SEZ
Laws applicable to SEZ
 Concept of SEZ was first introduced in EXIM Policy
( now termed as Foreign Trade policy) announced on 31st
March 2000 by Government of India
 Chapter 7 of Foreign Trade policy and Chapter 7 of Handbook
of procedures ( as amended on 07/04/2006 w.e.f 01-04-2006)
state that policy relating to SEZ is governed by SEZ 2005 and
rules framed there under
 The SEZ Act 2005 and SEZ Rules, 2006 came into effect from
10th February 2006
Laws applicable to SEZ
 Foreign trade (Development and Regulation) Act,1992

 Foreign Exchange Management Act,1999
 Special Economic Zones Act, 2005
 Special Economic Zones Rules, 2006
Note: An amendment has been made in the Special
Economic Zones Rules by way of -The Special economic
Zones (Amendment) Rules, 2006 which came into force
on 10.08.2006
Special Economic Zones
Act,2005
Chapter Sections Title
I 1-2 Preliminary
II 3-7 Establishment
of SEZ
III 8-10 Constitution of
Board of
Approval
IV 11-12 Development
Commissioner
V 13-25 Single Window
Clearance
VI 26-30 Special Fiscal provisions for SEZ
VII 31-41 Special Economic Zone Authority
VIII 42-58 Miscellaneous

The First Schedule Enactments
The Second Modifications of the Income Tax Act-

Schedule 1961
The third Part I Amendments to certain Enactments
schedule
Part II Amendments to the Banking Regulation
Act,1949
Part III Amendments to the Indian Stamp
Act,1899
Rules,2006
Chapter Rules Title
I 1-2 Preliminary
II 3-16 Procedure for establishment of
SEZ
III 17-21 Procedure for establishment of an
unit
IV 22-46 Terms and conditions subject to
which entrepreneur and developers
shall be entitled to exemptions,
drawbacks and concessions
V 47-52 Conditions subject to which goods
may be removed from a SEZ to DTA
VI 53-54 Foreign Exchange earning-

Requirements and Monitoring
VII 55-69 Appeal
VII 70-77 Miscellaneous
Overriding Effect (Section 51 of
Act,2005)
The provisions of the Special Economic Zones Act
,2005 shall have effect notwithstanding anything
inconsistent therewith contained in any other law for the
time being in force or in any instrument having effect by
virtue of any law other than this Act
This was emphasized in the Instruction Number 6/2006
dated 03/08/2006 issued by SEZ Section Department of
commerce
Certain Provisions not to
Apply to SEZ
After introduction of Special Economic Zones
Rules,2006 following are not applicable to SEZ
 Chapter X-A Of The Customs Act, 1962
 Special Economic Zones (Customs Procedure)
Regulations, 2003
 Special Economic Zones Rules,2003
Section 52 states that these will be withdrawn by issue of
Notification.
Notification No SO 320(E)
Dated 14/03/2006
State SEZ Policy
 Some States have also come out with their own SEZ
Policy and /or SEZ Act
 SEZ Policy Provide inter alia provide for
 Exemption from state sales tax /VAT and other state
levies
 Exemption from electricity duty
 Single window approval for state level clearances
 Declaration of Development Commissioner as Labour
Commissioner under the Industrial Disputes Act.
 Simplification of returns and inspection systems.
Important Definitions
Following important definitions are
defined in Special Economic Zones
Act,2005
S.No Definitions Section
1 Developer 2(g)
2 Domestic Tariff Area 2(i)
3 Export 2(m)
4 Import 2(o)
5 International Financial Service Centre 2(q)
6 Manufacture 2(r )
7 Off Shore Banking Unit 2(u)
8 services 2(z)
Definition of Developer and
DTA
 “Developer” means a person who, or a State Government
which, has been granted by the Central Government a
letter of approval under sub-section (10) of section 3 and
includes an Authority and a Co-Developer ( Section 2(g)
of Special Economic Zones ACT ,2005)
 “Domestic Tariff Area” means the whole of India
(including the territorial waters and continental shelf) but
does not include the areas of the Special Economic Zones (
Section 2(i) of Special Economic Zones ACT ,2005)
Manufacture
Sec 2( r )
Manufacture means to And include Processes
2. Make 2. refrigeration
3. Produce 3. cutting
4. Fabricate 4. polishing
5. Assemble 5. blending
6. Process or bring into 6. repair
existence, by hand or by 7. remaking
machine, 8. re-engineering
a new product having a distinctive name character or use

Services
“Services” means such tradable services which,-
(i) are covered under the General Agreement on Trade in
Services annexed as IB to the Agreement
establishing the World Trade Organisation
concluded at Marrakesh on the 15th day of April,
1994
(ii) may be prescribed by the Central Government for the
purposes of this Act and
(iii) earn foreign exchange
(Section 2(z) of Special Economic Zones Act, 2005)
Services-Rules 76
1. Trading  graphic information system
2. warehousing services
3. research and development  human resources services,
services  insurance claim processing
4. computer software services,  legal data bases
including information enabled  medical transcription,
services such as back-office  Payroll
operations
 Remote Maintenance
5. call centers
 revenue accounting,
6. content development or
animation,  support centers and web-site
services
7. data processing, engineering
and design,
Services-Rules 76
 Distribution services
 off-shore banking services  environmental services
 professional services  financial services
(excluding legal services and  hospital services
accounting)
 other human health
 rental/leasing services without services
operators
 tourism and travel related
 other business services Services
 courier services,  recreational
 audio-visual services  cultural and sporting
 construction and related services
services (excluding retail  transport services
services)
 services auxiliary to all
 educational services, modes of transport
 entertainment services,
 pipelines transport.
NEW
SEZ Amendment
Rules,2006
In Rule 76, the following Explanation shall be inserted at the
end:
The expression “Trading”, for the purposes of the Second

Schedule of the Act, shall mean import for the purposes of
re-export.”
Definition of Export
Export means –
(i) taking goods, or providing services, out of India, from a
Special Economic Zone, by land, sea or air or by any other
mode, whether physical or otherwise; or
(ii)supplying goods, or providing services, from the Domestic
Tariff Area to a Unit or Developer; or
(iii) supplying goods, or providing services, from one Unit to
another Unit or Developer, in the same or different Special
Economic Zone (Section 2(m) of Special Economic Zones
Act ,2005)
Definition of Import
Import means-
(i) bringing goods or receiving services, in a Special
Economic Zone, by a Unit or Developer from a place
outside India by land, sea or air or by any other mode,
whether physical or otherwise; or
(ii) receiving goods, or services by, Unit or Developer from
another Unit or Developer of the same Special Economic
Zone or a different Special Economic Zone; (Section 2(o)
of Special Economic Zones Act ,2005)
Administrative
set up for SEZs
Administrative set up for
SEZs
1) Board of approval is apex body in department
2) Each Zone is headed by Development Commissioner
who is also heading approval committee
3) Approval Committee at the Zonal Level dealing with
approval of units in SEZ and other related issues
Board of approval
 Board has the duty to promote and ensure orderly

development of SEZ
 Special secretary to Government of India in Ministry of
Commerce and industry, Department of Commerce is
chairperson of Board
 It consists of 18 members and a nominee of each state
government concerned ( Notification No SO(195(E) dated
10/02/2006 and 314(E) dated 13/03/2006)
Address of Board of approval
Board of Approval
SEZ Section
Department of Commerce
Ministry of Commerce and Industry
Udyog Bhavan
New Delhi – 110011
Approvals for Special economic
zones
Up to the end of October, 2006 the Board of Approval has

given formal approval to 237 special economic zones and
in principle approval to 166 special economic zones.
NEW CAP ON SEZs
 The empowered Group of Ministers on Special
Economic Zones, headed by the Defence Minister,
Mr Pranab Mukherjee, decided on 23.08.2006 to
remove the existing cap on the number of SEZs
that can be established within the country.
 Decided that approvals for new SEZs would
resume only after 75 SEZs were made operational
Major Functions of Board-Sec
9(2)
 Granting of approval or rejecting proposal or modifying
such proposals for establishment of SEZ;
 granting approval of authorised operations to be carried
out in the SEZ by the Developer
 granting approval to the Developers or Units
for foreign collaborations and foreign direct
investments,in
the SEZ for its development, operation and maintenance
 granting approval or rejecting of proposal for
providing infrastructure facilities in SEZ
Development Commissioner
 The Central Government may appoint any of its officers
not below the rank of Deputy Secretary to the Government
of India as the Development Commissioner of one or more
Special Economic Zones.-Sec 11 of Special Economic
Zones Act ,2005
 Every Development Commissioner shall take all steps in
order to discharge his functions under this Act to ensure
speedy development of the Special Economic Zone and
promotion of exports there from.-Sec 12(1) of Special
Economic Zones Act ,2005
Major functions of Development
Commissioner- Sec 12(2)
 Guide the entrepreneurs for setting up of Units in
the Special Economic Zone;
 Ensure and take suitable steps for effective promotion of
exports from the Special Economic Zone
 Ensure proper co-ordination with the Central
Government or State Government Departments concerned or
agencies with respect to, or for the purposes specified above
 monitor the performance of the Developer and the Units in a
Special Economic Zone ;
Approval Committee
 Every SEZ has one approval committee

 Approval Committee has 9 members
 Development commissioner is Chairperson of Approval
Committee
Major functions of approval
committee-Sec 14(1)
 Approve the import or procurement of goods from the
Domestic Tariff Area, in the SEZ for carrying on the
authorised operations by a Developer
 Approve the providing of services by a service provider,
from outside India, or from the Domestic Tariff Area, for
carrying on the authorised operations by the Developer, in
the SEZ
 Monitor the utilisation of goods or services or warehousing
or trading in the SEZ
 Approve, modify or reject proposals for setting up Units
for manufacturing or rendering services or warehousing
trading in the SEZ
Monitoring of
performance
Performance reports- Rule
22(3) and (4)
 The unit shall submit Annual performance reports in Form
I to the development commissioner
 The Developer shall submit Quarterly Report on import
and procurement of goods from the Domestic Tariff Area,
utilization of the same and the stock in hand, in Form E to
the Development Commissioner and the Specified Officer
Development Commissioner shall

place both Form I and E
before the Approval Committee
Form I
 Form I contains inter alia following details
 Cumulative value of exports for the five year period.
 Total outflow of foreign exchange
 Net Foreign Exchange Earning position at the end of
previous year.
 Cumulative Net Foreign Exchange Earning for the
five year period
 Details of DTA Sales and Capital Structure
Details in Form I is to be certified by the Chartered Accountant
before the end of first quarter of the following financial year
Monitoring of
performance
 Performance of the Unit shall be monitored by the
Approval Committee as per the guidelines given in
Annexure appended to the rules.
 In case the Approval Committee come to the conclusion
that a Unit has not
 achieved positive Net Foreign Exchange Earning
 failed to abide by any of the terms and conditions of the
Letter of Approval or Bond-cum-Legal Undertaking
 the said Unit shall be liable for penal action under the
provisions of the Foreign Trade (Development and
Regulation) Act, 1992 ( Rule 54 of SEZ Rules 2006)
Contravention of Provision of
Foreign Trade (Development
and Regulation), Act 1992
Penalty amount
5 times the value

of goods in
Rs 1000 respect of which any
contravention is made
Which ever is more
GUIDELINES FOR ANNUAL MONITORING OF
PERFORMANCE OF UNITS.(Annexure I of SEZ
Rules, 2006)
Number of year from date of Monitoring
commencement of production
Less than 1 year Not be monitored
Less than 5 years monitored for the number of

completed years
More than 5 years undertaken for only such number

of years which fall in the
subsequent block/s of five years
CRITERIA FOR ANNUAL
MONITORING(Annexure I of SEZ
Rules, 2006)
Number of years with Action
Negative Net Foreign
Exchange
1st and 2nd Year Placed under the Watch List
to watch their performance.
3rd a Show Cause Notice shall

be issued.
5th year Development Commissioner

shall initiate penal action as
provided under the rule-25.
Identity Cards
 The entry of persons to the processing area of the Special
Economic Zone shall be regulated by the Development
Commissioner through issue of identity cards.
 The identity card shall be valid up to a period of five years
and shall be issued,in the format given in Form K, to the
entrepreneurs and regular employees of the Units:
 Temporary identity card may be issued by the
Development Commissioner to the casual visitors and
contractors- (Rule 70 of Special Economic Zones ,2006)
Form K
If an enterprise is
operating both as a
Domestic Tariff Area
unit as well as a
Special Economic
Zone Unit, it shall have
two distinct identities
with separate books of
accounts but it shall no
t be necessary for
special Economic Zone
Unit to be a separate
Legal Entity
Rule 19(7)
Books of Accounts
Rule 22(2)
Every Unit and Developer shall maintain proper accounts,
financial year wise, and such accounts should clearly
indicate in value terms
 the goods imported or procured from DTA
 consumption or utilization of goods
 production of goods, including by-products, waste or scrap
or remnants
 Exports
 sales or supplies in the DTA
 Transfer to SEZ or EOU or EHTP or STP or BPU
 Balance in stock
Sub Contracting
Sub Contracting-Rule 41
 A Unit, may subcontract a part of its production or any
production process, to
 a unit(s) in the Domestic Tariff Area or
 in a Special Economic Zone or
 Export Oriented Unit or
 a unit in Electronic Hardware Technology Park or
 Software Technology Park unit or
 Bio-technology Park unit
with prior permission of the Specified Officer to be given on
an annual basis
Conditions for sub-contracting –
Rule 41
(a) the finished goods requiring further processing or semi-
finished goods including studded jewellery, taken outside
the Special Economic Zone for sub-contracting shall be
brought back into Unit within 120 days or extended time
(b) Wastage shall be permitted as per the wastage norms
admissible under the Foreign Trade Policy read with the
Handbook of Procedures
(c) the value of the sub-contracted production of a Unit in any
financial year shall not exceed the value of goods produced
by the Unit within its own premises in the immediately
preceding financial year:
Conditions for sub-contracting
abroad –Rule 41(2)
(a) sub-contracting charges shall be declared in the export

declaration forms and invoices and other related
documents;
(b) the export proceeds shall be fully repatriated in favour of
the Unit.
Conditions for sub-contracting in
another unit within same SEZ
–Rule 42(4)
(i) the movement of goods shall be under serially numbered
challans and record of such movement of goods shall be
maintained by the Unit;
(ii) raw material imported or procured by the Unit for
manufacture of capital goods may be transferred to another
unit for the purpose of manufacture or fabrication of
capital goods for use by the Unit which had imported or
procured the raw materials.
Conditions -Sub-contracting for
Domestic Tariff Area unit for export.
Rule 43
(a) all the raw material including semi-finished goods and
consumables including fuel shall be supplied by Domestic
Tariff Area exporter;
(b) finished goods shall be exported directly by the Unit on
behalf of the Domestic Tariff Area exporter
(c) export document shall be jointly in the name of Domestic
Tariff Area exporter and the Unit
(d) the Domestic Tariff Area exporter shall be eligible for
refund of duty paid on the inputs by way of brand rate of
duty drawback.
Exit of Units
 The SEZ Unit may opt out of Special Economic Zone with
the approval of the Development Commissioner
 Such exit shall be subject to payment of applicable duties on
the imported or indigenous capital goods, raw materials,
components, consumables , spares and finished goods in stock
 If the unit has not achieved positive Net Foreign Exchange, the
exit shall be subject to penalty that may be imposed under the
Foreign Trade (Development and Regulation), Act, 1992
 The Unit shall continue to be treated a unit till the date of final
exit.(Rule 74 of Special Economic Zones, 2006)
website : www.sezindia.nic.in
About World export processing
zones Association ( WEPZA)
 Founded in 1978 by the United Nations
 WEPZA is the private non-profit World Association of
Economic Processing Zones and Free Trade Zones.
 It is an independent association dedicated to the
improvement of the efficiency of all Economic Processing
Zones (EPZs)
www.wepza.org
WEPZA aims at improving the efficiency of the EPZs through:
 Periodic exchange of information at WEPZA Conferences and
Workshops
 Recruiting and training EPZ Management
 Research on markets and trade flows supplied to members as the
WEPZADB database
 Creation and maintenance of the WEPZA Website on the
Internet
 Cooperative Transport arrangements to reduce costs
 Networks of subcontracting and purchasing among zone
factories
 Cooperative promotion of EPZs to manufacturers and services
providers worldwide
 Periodic discussions between EPZs and the
manufacturing/services community
 Representing Free Zones and EPZs before international bodies
in defense of their interests and their freedoms
Web-sites
 Government
– http://www.commerce.nic.in/
– http://dgftcom.nic.in/-
– http://www.sezindia.nic.in
– http://dbtindia.nic.in/
– http://www.mit.gov.in/
Web-sites….
• SEZ
– www.seepz.com- seepz
– www.kasez.com- kandla
– www.csez.com- cochin
– www.mepz.com- madras
– www.vepz.com- vizag
– www.fepz.com- falta,kolkatta
– www.nepz.com- noida
– www.riico.com- jaipur
Web-sites…
 STPI
– http://www.stpp.soft.net/site_map.htm
– http://www.blr.stpi.in/index.htm- Bangalore
– http://www.stpkol.soft.net/- Kolkatta
– http://www.chennai.stpi.in/stpc.html- Chennai
– http://www.hyd.stpi.in/index.html- Hyderabad
– http://www.stpj.soft.net/- Jaipur
– http://www.stpmum.soft.net/- Mumbai
– http://www.stpn.soft.net/- Noida
Web-sites…
 BTP
– http://www.ticelbiopark.com/
– http://www.biotechcitylucknow.org/
– http://www.iciciknowledgepark.com/icicikp/ind
ex.asp
– http://www.ibpl.net/
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Tsez Overview

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Special Economic Zones in India

- An overview of Statutory provisions

• To provide internationally competitive environment

Self certification for import Eligible activities

Subcontracting permitted Single window clearance

Fiscal incentives Minimum area

SEZ Units- positive net

of Foreign Trade Chapter 7 and 7A of

• Kandla ( Gujarat) : 1965 (625 Acres)

IMPORTED GOODS CAN BE TAKEN DIRECTLY

GOODS CAN BE EXPORTED

 Foreign trade (Development and Regulation) Act,1992

VIII 42-58 Miscellaneous

The Second Modifications of the Income Tax Act-

VI 53-54 Foreign Exchange earning-

VII 70-77 Miscellaneous

a new product having a distinctive name character or use

The expression “Trading”, for the purposes of the Second

 Board has the duty to promote and ensure orderly

Up to the end of October, 2006 the Board of Approval has

in principle approval to 166 special economic zones.

 Every SEZ has one approval committee

Development Commissioner shall

5 times the value

Which ever is more

Less than 1 year Not be monitored

Less than 5 years monitored for the number of

More than 5 years undertaken for only such number

3rd a Show Cause Notice shall

5th year Development Commissioner

(a) sub-contracting charges shall be declared in the export

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