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  • Export Oriented Units 100% EOUs Selling of Goods in DTA and Abroad with Clearance process of sample goods.
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    EOUs Selling of Goods in DTA and Abroad with Clearance process of sample goods.



    Clearance of Samples

    Selling of Goods in DTA

    As per the guidelines of Foreign Trade Policy, all the EOU in India are free to sell the goods produced in the EOU units in the Domestic Traffic Area (DTA). For old existing EOUs the limit has been set up to the 1% of the EOUs previous year’s exports. However in case where the company is new and first time going into production under the EOU scheme, the limit has been set up to maximum of Rs. 10 lakhs, which means the EOU is free to sell goods in the domestic market up to Rs. 10 lakhs.

    The most important thing is that all the EOUs are also allowed to market and sell their samples into DTA without payment of duty on returnable basis for the purpose of display/market promotion.

    Selling of Goods Abroad

    All the EOUs are allowed to send goods abroad through the courier under the guidance and presence of the custom officers. After the custom clearance, the goods are handed over to the representative of the courier company authorised by the Commissioner of Customs.

    These sealed samples are not normally examined again before “let export" is given and if the seals are found intact and not tampered. The representative of the courier company later on hands over the proof of export to the jurisdictional Assistant / Deputy Commissioner.

    Clearance of Personal Computers

    The EOUs are allowed to remove personal computers not exceeding two in number for installation in their registered /administrative offices located in DTA.

    Sale of Surplus/ Unutilized Goods

    The EOUs are allowed to sell surplus/unutilized goods, imported or procured duty free in DTA on payment of duty on the value at the time of import/procurement and at rates in force on the date of payment of such duty, in case the unit is unable for valid reasons to utilize the goods. The permission for such DTA sale is given by the jurisdictional Assistant Commissioner /Deputy Commissioner of Customs/ Central Excise as the case may be. Likewise, obsolete/surplus capital goods and spares can either be exported or disposed of in the DTA on payment of applicable duties. The benefit of depreciation, as applicable, is allowed in such cases. Duty is not charged if the goods are destroyed with the permission of Customs.

    Destruction of Flowers Horticulture Products

    In case of flower, fruits, vegetables or any other agricultural product that do not have very long life span and are damage and are not good enough to export are forcibly destructed by the unit and under such circumstances no duty is charge from the EOUs.

    However, if the goods are not exported due to flight delay or cancellation or any other such transportation related issues then the EOUs are allowed to sell vegetables, fruit or agricultural products in the DTA on the payment of applicable duty.

    Clearance of Goods Manufactured by EOUs against Advance Release Order (ARO) or Back-to-Back Inland Letter of Credit issued against an Advance Licence or Duty Free Replenishment Certificate (DFRC).

    The goods manufactured by EOUs are allowed to be cleared against ARO & Back-to-Back Inland Letter of Credit issued against Advance Licence (except Advance Licence for intermediate supply) without payment of basic and additional duty of customs and subject to following the provisions of EXIM Policy & HOP Vol.–1, 1997-2002 & conditions of notification 28/2001-CE dated 16-5-2001. The goods may also be cleared to a person holding an ARO issued by the Licensing Authority against a DFRC or Back-to-Back Inland Letter of Credit issued by a bank on the payment of additional duty of customs subject to following of the provisions of EXIM Policy and HOP Vol.1 Vol.–1, 1997-2002 & conditions of notification No. 28/2001-CE dated 16-5-2001.


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    What is New?

    Date: 23-09-2016
    Trade Notice No. 18/2016
    Clarification in respect of definition of service provider under Common Service Providers (CSP) in Export Promotion Capital Goods (EPCG) scheme.

    Date: 23-09-2016
    Customs Notification No. 51/2016
    Seeks to further amend notification No.12/2012-Customs dated the 17th March, 2012, so as to: 1. Reduce import duty on potatoes from 30% to 10% up to 31.10.2016. 2. Reduce import duty on wheat from 25% to 10% up to 29.02.2017. 3. Reduce import duty on palm oil from 12.5% to 7.5% for crude palm oil of edible grade, and from 20% to 15% for refined palm oil of edible grade.

    Date: 23-09-2016
    DGFT Public Notice No. 33/2015-2020
    Amendment in ANF-5A [Applicationj for issue of EPCG Authorisation ] incorporating the guideline for designating/certifying a Common Service Provider (CSP) under Para 5.02 (b) of FTP 2015-20-reg.

    Date: 22-09-2016
    Customs Notification No. 122/2016 (NT)
    Rate of exchange of conversion of the foreign currency with effect from 23rd September, 2016

    Date: 22-09-2016
    Customs Circular No. 44/2016
    Regarding setting up of 'Custom Clearance Facilitation Committee' (CCFC) for Land customs stations and Inland Container Depots-reg

    Date: 22-09-2016
    Trade Notice No. 17/2016
    Refund of Terminal Excise Duty(TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not availabe.

    Date: 22-09-2016
    Customs Notification No. 50/2016
    Seeks to further amend notification No. 12/2012-Customs dated 17.03.2012

    Date: 22-09-2016
    Service Tax Notification No. 41/2016 (ST)
    Seeks to exempt taxable service provided by State Government Industrial Development Corporations/ Undertakings by way of granting long term (thirty years, or more) lease of industrial plots to industrial units from so much of service tax which is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease.

    Date: 22-09-2016
    DGFT Public Notice No. 32/2015-2020
    Merchandise Exports from India Scheme (MEIS)-Additions/amendments in Table 2[containing ITC (HS) code wise list of products with reward rates] of Appendix 3B

    Date: 21-09-2016
    Instruction
    Instruction issued by Legal Cell, CBEC regarding non compliance of sub-section 2 of section 32K of Central Excise, Act, 1944 - Immunity granted to a person from prosecution, penalty and fine



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