SEZ units may import or procure from domestic sources duty free, all their

requirements of capital goods, raw materials, consumables, spares, packaging

materials, office equipment, DG sets for implementation of their project in the zone
without any license or specific approval
No import duty on these goods imported
No excise duty on these goods procured from domestic tariff area
No service tax on services availed from domestic tariff area
No value added tax and central sales tax on goods procured from domestic tariff area
On goods procured from DTA, drawback under section 75 allowed to SEZ unit
Goods imported/procured locally duty free could be utilized over the approval period
of five years