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29.(1) Direct delivery shall be permitted at the place of import for clearance of goods imported by Units and Developer from ports or airports or land customs stations or inland container depots as is being done in the case of import of perishable or life saving drugs.

(2) The Unit or Developer, hereinafter referred to as the Special Economic Zone Importer, shall follow the following procedure for imports,
namely:—
(a) the Special Economic Zone Importer shall file Bill of Entry for home consumption in quintuplicate giving therein, description
with specially stamped endorsement as “Special Economic Zone Cargo” along with Bill of Lading or Airway Bill and invoice and
packing list with the Authorized Officer who shall register and assign a running annual serial number and assess the Bill of
Entry, on the basis of transaction value, which shall not require any counter signature of the Specified Officer:
Provided that where the Bill of Entry is not assessed on the date of filing itself, the goods shall be allowed to be transferred to Special
Economic Zone Importer on the basis of the registered Bill of Entry, if an endorsement to this effect has been made by the Authorized Officer:
Provided further that where the goods including Capital Goods are supplied free of cost or on loan or lease basis, the Bill of Entry shall be
filed jointly in the name of the Special Economic Zone importer, and the supplier:
Provided also that where the goods including Capital Goods are supplied on loan or lease basis by a domestic supplier, the Bill of Entry
shall be filed jointly in the name of the Special Economic Zone importer and domestic supplier;
(b) the registered or assessed Bill of Entry shall be submitted to the Customs Officer at the place of import and the same shall be treated as permission for transfer of goods to the Special Economic Zone Importer;
(c) in case of sealed full container load, the goods shall be transferred to Special Economic Zone on the basis of registered
or assessed Bill of Entry after verification of the seal, without custos escort;
(d) in case of other cargo, goods shall be allowed to be transferred to Special Economic Zone on the basis of registered or assessed
Bill of Entry either under customs escort or under transhipment procedure, at the option of Special Economic Zone Importer:
Provided that no separate documents or transhipment bond shall be required to be filed and the transhipment permission
shall be stamped on the fifth copy of the Bill of Entry.
(e) on arrival of goods as full container load cargo or sealed truck, seal on the container or the truck, as the case may be, shall be verified by the authorized officer, at the Special Economic Zone gate of entry;
(f) on arrival of goods in less than container load cargo, verification of marks and numbers shall be carried out at random by the authorized officer at the Special Economic Zone gate of entry:
Provided that where verification of marks and numbers of less than container load cargo cannot be undertaken at Special Economic Zone
gate of entry, the goods shall be allowed to be taken directly to the premises of the Special Economic Zone Importer or to the premises of
the custodian, as the case may be, and verification undertaken there;
(g) the Special Economic Zone Importer shall submit fifth copy of Bill of Entry bearing endorsement of the authorized officer that the goods have been received in Special Economic Zone, to the Customs Officer in charge of the airport or port or inland container depot or land customs station or post office or public or private bonded warehouses, as the case may be, within forty-five days from the date of clearance of goods from such airport or port or inland container deport or land customs station or port office or public or private bonded warehouse, as the case may be, failing which the officer in charge of such airport or port or inland container deport or land customs station or post office or public or private bonded warehouse, as the case may be, shall write to the Specified Officer for raising demand
of applicable duty from the Special Economic Zone importer.
(h) endorsement regarding verification of marks and numbers in case of less than container load cargo or inspection of seal in the case of full container load cargo or sealed truck by the authorised officer and the receipt of the goods by the Special Economic Zone importer shall be deemed to be the completion of the customs procedure for out of charge of the goods.
(i) where goods are imported through courier—
(a) the authorized officer shall assess the goods;
(b) the courier shall deliver the goods under customs escort or to the custodian for delivery of goods to Special Economic Zone Importer;
(c) in case the Special Economic Zone is located away from the station where the goods have been imported by the
courier, the goods shall be transhipped to Special Economic Zone Importer under transhipment procedure:
Provided that no separate documents or transhipment bond shall be required to be filed and the transhipment
permission shall be stamped on the fifth copy of the Bill of Entry:
Provided further that if the Special Economic Zone Importer is not able to get the courier parcels duty free, the duty paid by the said Importer on such eligible goods shall be refunded by the Specified Officer as if the imported goods have been exported to the Special Economic Zone and such refund shall be in accordance with the provisions of section 74 of the Customs Act, 1962.
(3) The procedure for delivery through the Port, Inland Container Depot, Custodian’s designated customs area, in case of high value parcels imported by gem and jewellery Units, located in Special Economic Zone shall be as under:—
(i) where goods are consigned to an Inland Container Depot located in a Special Economic Zone, transfer of goods shall be by the carrier appointed for the purpose and the goods shall be delivered to the Inland Container Depot in the Special Economic Zone by the container line or custodian;
(ii) after receipt of goods in the Special Economic Zone Inland Container Depot, delivery of goods shall be made by the custodian of the Inland Container Depot after verification of marks and number of packages of less than container load cargo and verification of seal of full container load cargo, in the premises of the custodian on the basis of assessed Bill of Entry;
(iii) filing of advance Bill of Entry may not be required before arrival of the goods in the Special Economic Zone and the Special Economic Zone Importer may, at his option, file the Bill of Entry before or after arrival of goods:
Provided that where verification cannot be undertaken in the premises of the custodian or if the Special Economic Zone Importer so requests, goods shall be allowed to be taken to the premises of the Special Economic Zone Importer, by the Specified Officer and thereafter the goods may be verified there;
(iv) there shall be no examination of the goods and the goods shall be deemed to be out of charge on the day of handling over of
the goods to the Special Economic Zone Importer. 
(4) Procedure for Import by Post : Where goods are imported by post, the Special Economic Zone Importer shall follow the procedure specified in sub-rule (2) and shall file the Bill of Entry with the authorized officer with clear marking as “Postal Imports” and subject to following conditions, namely:—
(i) the post-office registration number as indicated in the intimation letter issued by the post office shall be taken as the import general manifest and item number of the Bill of Entry;
(ii) the copy of intimation letter received from the post office shall be pasted on the reverse side of the original Bill of Entry;
(iii) where Special Economic Zone is situated away from the foreign post office, goods shall be moved to Special Economic Zone
under customs escort or shall be handed over to the custodian of Special Economic Zone or delivered to the Unit or its authorized representative after sealing of the parcel.
(5) The units may import goods including precious goods namely gold or silver or platinum or gem and jewellery as personal baggage through an authorized passenger subject to the following procedure, namely:—
(i) the authorized passenger bringing the precious goods shall declare the goods with the customs authorities at the airport in
the arrival hall in the declaration form as specified by Commissioner of Customs in charge of the airport along with a duly acknowledged copy of intimation submitted to the authorized officer;
(ii) the authorized passenger shall hand over the goods duly packed indicating name and address of the consignee Unit and accompanied by invoice and packing list to the customs authorities at the airport for detention in the warehouse under
a detention receipt;
(iii) the customs officer of the airport shall detain the goods and issue detention receipt;
(iv) the Unit shall file Bill of Entry in quintuplicate along with a copy of invoice, packing list and declaration with the authorized officer and the detention receipt number issued by the Customs Officer at the airport shall be treated as Import General Manifest and item number;
(v) after assessment of Bill of Entry, original Bill of Entry shall be retained by the authorized officer and the remaining copies shall be handed over to the authorized representative of the Unit for presenting at the airport detention counter where goods shall be allowed clearance after receiving the original detention receipt along with the authorization from the Unit, by making entries in the warehouse register and detention receipt register;
(vi) after release, the goods shall either be moved to the Unit under the customs escort or shall be delivered to the Custodian or authorized representative of the Unit after sealing;
(vii) the goods shall be allowed to be taken to the Unit after verification of marks and number of packages by the Authorized Officer at the gate of entry of the Special Economic Zone.
(6) For the import of computer software or services through data communication or telecommunication links, the Unit shall file consolidated Bill of Entry for a month within three working days of the closure of the month along with the invoice and other relevant documents and shall obtain notional ‘out of charge’ from the Authorized Officer, subject to the following conditions, namely:—
(i) import documents shall be routed through banks or advance payments for imports could be routed through Foreign Currency
Account;
(ii) instructions, if any, issued by the Reserve Bank of India, from time to time, in this behalf shall be complied with.
(7) A Unit may import the goods exported by it which are either found to be defective or damaged by the overseas buyer or have not been taken delivery of by the overseas buyer or when the payment is not forthcoming from the buyer as per agreed schedule after having taken delivery of goods or when buyers return goods due to change of fashion and other market factors by following the procedure under sub-rule (2) and subject to the following conditions, namely:—
(i) the identity of the goods is established at the time of re-import; and
(ii) the goods are re-imported within the warranty period or the validity of the maintenance contract or a period of one year from the date
of export, whichever is later. 
(8) Replacement of goods imported but found defective shall be allowed admission in Special Economic Zone by way of import or replacement through authorized dealer of the overseas supplier in India.