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Department of Commerce - Special Economic Zones

Special Economic Zone Unit Approval and Authorized-Operations Benefits

SEZ authorized-operation duty treatment and zero-rated supply route

Tax benefits Tax benefit Open year-round
Official portal

What it is

Promote additional economic activity, exports, investment and employment through approved SEZ units and authorized operations.

What you get

  • SEZ authorized-operation duty treatment and zero-rated supply route

Who it is for

  • the applicant must propose an authorized operation in an available/notified SEZ
  • the unit must obtain the applicable Development Commissioner/Approval Committee approval and Letter of Approval
  • the unit must achieve positive Net Foreign Exchange cumulatively over the prescribed five-year period from commencement of production
  • duty-free imports/domestic procurement apply to authorized operations and require current customs/SEZ documentation
  • supplies to SEZ units or developers require the current zero-rated IGST route and supporting evidence
  • state-level approvals, levies, land/lease terms and sector restrictions remain separately applicable
CompanyLimited liability partnershipPartnershipProprietorshipService providerManufacturerTrading unitBonded warehouse unitNew businessScalingExportingOperatingManufacturingServicesTradingInformation technologyElectronicsEngineeringTextilesGems and jewelleryExportIndia notified Special Economic Zone

How to apply

  1. 1
    Select the SEZ and authorized activity

    Confirm the proposed manufacturing, service, trading or bonded-warehouse activity, available space, sector permissions and the concerned Development Commissioner.

    Official step
  2. 2
    Prepare the new-unit proposal

    Complete the SEZ Online sections for entity, directors, infrastructure, items, investment, foreign exchange, subcontracting, marketing and supporting documents.

    Official step
  3. 3
    Submit to the Development Commissioner

    Use the official SEZ Online new-unit route, respond to review requests and retain the application reference and Letter of Approval.

    Official step
  4. 4
    Operate with SEZ records and positive NFE

    Use facilities only for authorized operations, maintain customs/GST/SEZ records, monitor positive NFE and complete continuing reporting and approvals.

    Official step

Keep ready

Approved SEZ unit proposal with a positive-NFE and authorized-operation plan