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Export · Import · Customs · DGFT Intelligence
Procedure

Para 7.23.2

Document type
Procedure
Reference no.
07
Dated

Export through show rooms abroad /Duty Free Shops

Export through show rooms abroad /Duty Free Shops 7.23.2

SEZ unit may set up show rooms/retail outlets at the International Airports for sale of goods in accordance with the procedure laid down by the Customs authorities. The items remaining unsold after a period of 60 days shall be exported or returned to the respective SEZ units.

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