Section 138: Customs control measures applicable into special economic zone

The following customs control measures shall be applicable in free zone -
a Special economic zone shall be managed in a manner that ensures safety and accounting of goods consistent with Customs procedure applicable in free zone;
b proper accounts of goods introduced into special economic zone shall be kept using special registers or the relevant declaration and information technology shall be used for effective control of the circulation of goods;
c the Service may at any time carry out checks of goods stored in warehouses or any storage facilities located within a free zone;
d periodic audits of records, quantity counts of goods in a special economic zone inventory, spot checks of selected transactions or procedures, and review of recordkeeping, security or conditions of storage in a Free zone;
e Officers knowledgeable in a special economic zone procedures shall be assigned to free zones as may be necessary for the proper application of customs control measures and special economic zone operators shall provide sufficient office space in the special economic zone for officers to carry out their responsibilities; and
f additional control measures may be applied, in consultation with a special economic zone authority, in accordance with the provisions of this act and as may be prescribed by regulations made under this Act.