Executive Summary:
This notification, dated June 3, 2025, introduces the Special Economic Zones Amendment Rules, 2025, further amending the Special Economic Zones Rules, 2006. The amendments address land area requirements for semiconductor manufacturing zones, encumbrance conditions, export regulations, net foreign exchange calculations, and area requirements. The rules take effect upon publication in the Official Gazette.
Key Points / Main Content:
* **General Amendments:**
* The rules are called the "Special Economic Zones Amendment Rules, 2025."
* The amendment comes into force on the date of its publication in the Official Gazette.
* **Land Area Requirements:**
* For Special Economic Zones exclusively for manufacturing semiconductors or electronic components, the contiguous land area shall be ten hectares or more.
* Electronic components include display module subassemblies, camera module subassemblies, battery subassemblies, printed circuit boards, li-ion cells for batteries, mobile and information technology hardware components, hearables, and wearables.
* **Encumbrance Conditions:**
* The Board may relax the condition of encumbrance-free area if the area is mortgaged or leased to the Central Government, State Government, or their authorized agency, with reasons recorded in writing.
* **Export Regulations:**
* Finished goods may be exported, transferred to a Customs Bonded Warehouse maintained by the Overseas Entity, supplied to the Domestic Tariff Area with applicable duties, or transferred to a Free Trade and Warehousing Zone Unit maintained by the Overseas Entity in the same or different Special Economic Zone.
* **Net Foreign Exchange Calculation:**
* For units providing manufacturing services in the semiconductor sector, the value of goods received and supplied on a free-of-cost basis shall be included in Net Foreign Exchange calculations, determined by applicable customs valuation rules.
* **Annexure II Amendment:**
* In Annexure II, against serial no. 3, in column 4, "20 hectares" is substituted with "4 hectares".
Impact Analysis:
* **Special Economic Zone Developers (Semiconductor/Electronics):**
* Impact: Reduced land requirements for establishing semiconductor or electronic component manufacturing zones.
* Action Required: Comply with the new land area stipulations for setting up new zones and factor this into planning.
* **Special Economic Zone Units:**
* Impact: Increased flexibility in export regulations and clarity in Net Foreign Exchange calculations for semiconductor manufacturing service providers.
* Action Required: Adhere to the revised export options and valuation methods for goods in the semiconductor sector.
* **Board of Approvals:**
* Impact: Authority to relax encumbrance conditions on land under certain circumstances.
* Action Required: Implement the revised guidelines for encumbrance relaxation, ensuring proper documentation of reasons.
* **Overseas Entities:**
* Impact: More options for handling finished goods, including transfer to Customs Bonded Warehouses or Free Trade and Warehousing Zones.
* Action Required: Understand and utilize the expanded options for managing finished goods.
Key Entities Referenced
Special Economic Zones Act, 2005: An act of the Indian Parliament concerning Special Economic Zones, specifically section 55 is mentioned as the source of conferred powers.
Special Economic Zones Rules, 2006: The principal rules being amended by this notification.
Special Economic Zones Amendment Rules, 2025: The title of the new rules introduced by this notification.
Ministry of Commerce and Industry: The Indian government ministry responsible for the Department of Commerce.
Department of Commerce: The department within the Ministry of Commerce and Industry issuing the notification.
New Delhi: The location of the notification's issuance.
Central Government: The government enacting the rules.
Domestic Tariff Area: Area within India that is not classified as a Special Economic Zone.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 321] नई दिल्ली, मगं लवार, िनू 3, 2025/ज्य ेष्ठ 13, 1947
No. 321] NEW DELHI, TUESDAY, JUNE 3, 2025/JYAISTHA 13, 1947
वाजणज्य एव ंउद्योग मत्रं ालय
(वाजणज्य जवभाग)
अजधसचू ना
नई दिल्ली, 3 िून, 2025
सा.का.जन. 364(अ).—केंद्रीय सरकार, जविेष आर्थिक िोन अजधजनयम, 2005 (2005 का 28) की धारा 55
द्वारा प्रि्त िजियों का प्रयोग करते हुए, जविेष आर्थिक िोन जनयम, 2006 म ें और संिोधन करन े के जलए जनम्नजलजखत
जनयम बनाती ह,ै अथाित:् -
1. (1) इन जनयमों का संजिप्त नाम जविेष आर्थिक िोन (संिोधन) जनयम, 2025 ह।ै
(2) य े रािपत्र म ें उनके प्रकािन की तारीख को प्रवृत होंगे।
2. जविेष आर्थिक िोन जनयम, 2006 (जिसे इसमें इसके पश्चात मूल जनयम कहा गया ह।ै ) के जनयम 5 में उपजनयम
(2) के खंड (क) म,ें परंतुक के पश्चात,् जनम्नजलजखत परंतुक और स्ट्पष्टीकरण अंत:स्ट्थाजपत दकया िाएगा, अथाित:् -
“परंत ु यह और दक िहां जविेष आर्थिक िोन की स्ट्थापना अनन्य रूप स े अधिचालकों या इलक्ट्े रॉजनक संघटकों के
जवजनमािण के जलए की िाती ह,ै वहा ं समीपस्ट्थ भूजम िोन िस हक्ट्े टेयर या उससे अजधक होगा।
स्ट्पष्टीकरण. - इस परंतुक के प्रयोिनों के जलए, इलेक्ट्रॉजनक संघटकों के अंतगति जडस्ट््ले मॉड्यूल सब-असेम्बली,
कैमरा मॉड्यलू सब-असेम्बली, बैटरी सब-असेम्बली, जवजभन्न प्रकार की अन्य मॉड्यलू सब-असेम्बजलयां, मुदद्रत
सर्किट बोडि, बैटररयों के जलए ली-आयन सले , मोबाइल और सूचना प्रौद्योजगकी हाडिवेयर सघं टक, श्रवणीय और
पहनने योग्य उपकरण आत े ह।ैं ”
3647 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. मूल जनयम के जनयम 7 के उपजनयम (1) म ें परंतुक के पश्चात,् जनम्नजलजखत परंतुक अतं ःस्ट्थाजपत दकया िाएगा,
अथाित:् -
“परंत ु यह और दक बोडि उन ििाओं म ें जवल्लगं म मिु िोन की िति जिजथल कर सकता ह,ै िहां िोन केन्द्रीय
सरकार या राज्य सरकार या उनके प्राजधकृत अजभकरणों को बंधक या पट्टे पर दिया गया ह,ै जिसके जलए कारणों
को लेखबद्ध दकया िाए।’’
4. मूल जनयम के जनयम 18 के उपजनयम (6) म,ें -
(i) खंड (क) म,ें ‘’िाएगा’’, िब्ि के स्ट्थान पर "िा सकेगा " िब्ि रखे िाएंग े;
(ii) खंड (ग) के स्ट्थान पर जनम्नजलजखत खडं रखा िाएगा, अथाति ्: -
“(ग) तैयार माल ििे स े बाहर जनयाित दकया िाएगा या जविेिी इकाई द्वारा अनरु जित दकए िाने वाले सीमािुल्क
बंजधत भांडागार म ें स्ट्थानांतररत दकया िाएगा या लागू िुल्कों के संिाय के साथ घरेल ू टैररफ िोन म ें आपूर्ति की
िाएगी या जविेिी इकाई के अनुिेिों के अनुसार उसी या जभन्न जविेष आर्थिक िोन म ें जविेिी इकाई द्वारा
अनुरजित दकए िान े वाले मिु व्यापार और भांडागार िोन यूजनट म ेंस्ट्थानांतररत दकया िाएगा;’’
5. मूल जनयमों के जनयम 53 में, पैरा (घ) के पश्चात ् जनम्नजलजखत पैरा अतं ःस्ट्थाजपत दकया िाएगा, अथाित:् -
“(ङ) अधिचालक िेत्र म ें जवजनमािण सेवाए ं प्रिान करने वाली यूजनटों के जलए, प्राप्त माल के मूल्य के साथ-साथ
जनिुल्क आधार पर आपूर्ति दकए गए माल के मूल्य को िुद्ध जविेिी मुद्रा गणना म ें िाजमल दकया िाएगा और ऐसा
मूल्य यथा लाग ू सीमा िुल्क मूल्यांकन जनयमों के अनुसार अवधाररत दकया िाएगा।”
6. मूल जनयमों म,ें उपाबंध 2 में, क्रम संख्या 3 के सामने, खंड (4) म,ें "20 हक्ट्े टेयर" अंकों और िब्ि के स्ट्थान पर "4
हक्ट्े टेयर" अंक और िब्ि रखे िाएंगे।
[फा. सं. के-43022/150/2024-एसईिेड]
जवमल आनंि, संयुि सजचव
रट्पण : मलू जनयम, भारत के रािपत्र, असाधारण, भाग- II, खंड 3, उप-खंड (i) म ें अजधसूचना संख्या सा.का.जन. 54(अ),
तारीख 10 फरवरी, 2006 द्वारा प्रकाजित हुए थ े और अंजतम बार अजधसूचना संख्या सा.का.जन. 786(अ),
तारीख 26 दिसंबर, 2024 द्वारा संिोजधत दकया गया ।
MINISTRY OF COMMERCE AND INDUSTRY
(Department of Commerce)
NOTIFICATION
New Delhi, the 3rd June, 2025
G.S.R. 364(E).— In exercise of the powers conferred by section 55 of the Special Economic Zones Act,
2005 (28 of 2005), the Central Government hereby makes the following rules further to amend the Special Economic
Zones Rules, 2006, namely–
1. (1) These rules may be called the Special Economic Zones (Amendment) Rules, 2025.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Special Economic Zone Rules, 2006 (hereinafter referred to as the principal rules), in rule 5, in
sub-rule (2), in clause (a), after the proviso, the following proviso and Explanation shall be inserted, namely–
“Provided further that where a Special Economic Zone is exclusively set up for manufacturing of
semiconductors or electronic components, the contiguous land area shall be ten hectares or more.
Explanation. - For the purposes of this proviso, the electronic components include display module
sub-assembly, camera module sub-assembly, battery sub-assembly, various types of other module
sub-assemblies, printed circuit board, li-ion cells for batteries, mobile and information technology
hardware components, hearables and wearables.”[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
3. In the principal rules, in rule 7, in sub-rule (1), after the proviso, the following proviso shall be
inserted, namely: –
“Provided further that the Board may relax the condition of encumbrance free area, in cases where
the area is mortgaged or leased to the Central Government or State Government, or their authorized
agency on mortgage or for lease, for reasons to be recorded in writing.”
4. In the principal rules, in rule 18, in sub-rule (6), –
(i) in clause (a) for the word “shall”, the word “may” shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely: –
“(c) finished goods shall be exported out of the country or transferred to the Customs Bonded Warehouse to
be maintained by the Overseas Entity or supplied to the Domestic Tariff Area with payment of applicable
duties or transferred to the Free Trade and Warehousing Zone Unit to be maintained by the Overseas Entity in
the same or different Special Economic Zone as per the instructions of the Overseas Entity;”
5. In the principal rules, in rule 53, after paragraph D, the following paragraph shall be inserted, namely: –
“(E) For units providing manufacturing services in the semiconductor sector, value of goods received as well
as value of goods supplied on free of cost basis shall be included in Net Foreign Exchange calculations and
such value shall be determined in accordance with the customs valuation rules, as applicable.”
6. In the principal rules, in Annexure II, against serial no. 3, in column (4), for the figures and word “20
hectares”, the figures and word “4 hectares” shall be substituted.
[F. No. K-43022/150/2024-SEZ ]
VIMAL ANAND, Jt. Secy.
Note: - The principal rules were published in the Gazette of India, Extraordinary, Part -II, Section3, Sub-section(i)
vide notification number G.S.R 54(E) dated the 10th February, 2006 and lastly amended vide notification
number G.S.R. 786(E) dated the 26th December, 2024.
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