The Directorate General of Foreign Trade (DGFT) has notified the policy for import of "Used IT Assets (Laptops, desktops, monitors, printers)" from the Special Economic Zone (SEZ) to the Domestic Tariff Area (DTA), vide Notification No. 56/2023 dated 1 January 2024.

As per the said policy, the import of used IT assets shall be subject to a license for restricted imports, except where they fulfill the below-mentioned criteria:

  • The used IT assets are moved from the SEZ for their further use in DTA operations only; given that there is a minimum usage of two years in the SEZ area and these goods are not older than five years from the date of manufacturing.
  • Where the SEZ unit is closing down its operations and relocating to the DTA, the import of used IT assets from SEZ to DTA is allowed without a license, given that the goods are not older than five years from the date of manufacturing. However, IT assets that have entered the SEZ area in second hand /used/old condition and have been used for less than two years are not covered.
  • The above relaxation from import license shall be applicable given that no exemption from any regulatory requirements [i.e. Compulsory Registration Order (CRO), Wireless Planning & Coordination (WPC), Restriction of Hazardous Substances (RoHS)] was availed at the time of import of these used IT Assets into the SEZ.

Our Comments

The government has eased the restrictions on shifting of used IT hardware such as desktops, laptops, printers and monitors by the SEZ units for their DTA operations upon closure and relocation to DTA, subject to stipulated conditions. The import of such assets is otherwise permitted only against an authorization/import license, in terms of Para 2.31 of the Foreign Trade Policy. Accordingly, the companies operating in SEZs and looking to either - i) exit from the SEZ scheme or ii) transfer IT assets to their DTA units should ensure compliance with the conditions to avail the benefit of aforesaid relaxation.


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