Why the area under the Special Export Zones (SEZ) has been declared ‘foreign territory’?

[A] SEZ goods are free of excise duty

[B] SEZ goods cannot be sold in the domestic tariff area

[C] Goods cannot be brought into the domestic tariff area

[D] Goods brought from the SEZ to the domestic tariff area are to be treated as ‘imported’ goods

Answer & Explanation
Option: [D]