The Central Board of Indirect Taxes and Customs (CBIC) notified the Public Notice stating the Standard Operating Procedure (SOP) regarding EOUs/ STP/ EHTP.
Considering the lockdown due to the outbreak of Covid-19 and its related precautions enforced by the Government, trade facilitation measures have been notified in a Public Notice dated March 26, 2020, issued by Commissioner of Customs, Bengaluru City Customs Commissionerate. To maintain the ‘social distancing’, the requirement of submission of hard copies in respect of approval for import of goods, permission for re-export/re-import, intimation of daily export/imports, etc. have been dismantled and Importers were requested to send all such documents in designated gov mail ids of Export Promotion Cells.
EOUs/ EHTPs/ STPs are entitled to import all types of goods including capital goods, raw materials, components, packing materials, consumables, spares, and various other specified categories of equipment including material handling equipment, required for export production /service or in connection therewith, without payment of customs duty leviable thereon under the first schedule to the Customs Tariff Act, 1975, additional duty, if any leviable thereon under subsections (1),(3) and (5) of section 3 of the said Customs Tariff Act and IGST in terms Notification No. 52/2003- Customs dated 31.3.2003, as amended.
The EOUs intending to import the goods without payment of customs duty and IGST shall be required to follow the procedures prescribed under Rule 5 of Customs (IGCRD) Rules, 2017. The clarification brought in by Circular No.10/2021- Customs dated 17.05.2021 may also be referred to in this regard. Regarding the applicability of health cess exemption provided by notification No. 8/ 2020- Cus dated 02.02.2020, the same will be clarified from DGEP and communicated to trade in due course.
“The consumption statement must be in excel sheet and consist of details such as Bill of Entry no/date, description of the goods imported, Opening Balance, Quantity Imported, Value in INR, Total Quantity, Consumption Quantity, Quantity Exported, Quantity Re-exported, Quantity Cleared to Domestic Market, Closing Balance, and Goods manufactured during the Quarter,” the Public Notice said.
The Units can also seek re-credit on account of the disposal of capital goods, permanent re-export of capital goods, destruction of capital goods subject to the condition that the Units must furnish the copy of necessary permission obtained from the Development Commissioner or STPI authorities along with proof of disposal/ destruction/ re-export on a permanent basis.
All the EOU/ STPI/ EHTP Units working under the jurisdiction of Bengaluru City Customs Commissionerate shall adhere to the instructions given in this Public Notice, scrupulously, failing which appropriate penal action will be initiated under the Customs Act, 1962 and the Rules made thereunder, for violation/contravention.
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