This course covers the Special Economic Zone framework from a customs perspective —  Chapter 25 of the Indian Customs Manual 2025 — focusing on how goods move into, within, and out of SEZs and the customs treatment applicable at each stage. The course opens with the legal status of an SEZ as a deemed foreign territory for customs purposes — a foundational concept that underpins the entire duty treatment framework and is a consistent CBLE anchor point — and explains the roles of the Development Commissioner, the Approval Committee, and the Specified Officer of Customs in SEZ administration.

The supply of goods from the Domestic Tariff Area (DTA) to an SEZ unit is treated as a deemed export under the Customs Act and FTP 2023, entitling the DTA supplier to drawback, IGST refund, and other export benefits. The reverse flow — DTA sale by an SEZ unit — is treated as an import into India, attracting applicable customs duty on the goods brought into the DTA. The course explains both directions of goods movement with their applicable duty treatment, documentary requirements, and CBLE-tested conditions. Imports by SEZ units from abroad — which enter duty-free into the SEZ — are covered alongside the bond and Letter of Undertaking (LUT) framework that replaces the standard duty payment obligation inside the zone.

The Net Foreign Exchange (NFE) earning obligation applicable to SEZ units — the requirement that the cumulative value of exports exceeds imports over a five-year period — is treated as a core CBLE concept alongside the consequences of NFE non-fulfilment. The course covers the role of the Authorised Officer of Customs posted in the SEZ for examination and clearance of goods, the e-sealing procedure for goods moving between the SEZ and DTA, and the treatment of scrap, waste, and rejects arising from SEZ manufacturing operations. Chapter 25 of the Customs Manual is mapped throughout for the operational SEZ customs procedure including the online SEZ portal, the Bill of Export for DTA sales, and the monthly NFE monitoring mechanism.