Temporary removal, transfer or export of imported goods/manufactured goods:

Any imported goods or manufactured goods may be permitted to, subject to such conditions prescribed by the Principal Commissioner/Commissioner/Assistant Commissioner of Customs,

(a) be removed without payment of duty for repairs, processing or display: or

(b) be supplied or transferred to another unit in the zone or 100% EOU, with the permission of the Development Commissioner of the zone

(c) be re-exported out of the country with the permission of the Development Commissioner.

Note: The above particulars have been given only to enable the students to have a general idea of the duty and other concession that are extended in case of manufacture in bond in a Free Trade Zone, or 100% Export Oriented Unit or like export promotion schemes. For practical application they are advised to refer to the actual details in the relevant notification.