Special Economic Zones Act 2012 was promulgated to encourage industrial infrastructure in the country- After its promulgation, Provincial Governments, chambers of commerce and potential investors raised voice about major lacuna in the law whereby SEZs have been declared outside the customs area of Pakistan. This renders the custom duty exemptions meaningless at the time of imports since the finished products manufactured in SEZs would be liable for payment of heavy customs duty for sale in domestic markets. This has made SEZs similar to Export Processing Zones in incentives and facilities. After the amendments, SEZS shall be within the customs territory of Pakistan and Zone Enterprises would be able to sell their products in domestic markets without payment of customs and other duties which will attract more foreign investors to establish their industries in SEZS.