Wait...

  • >
  • >
  • EOUs Selling of Goods in DTA and Abroad with Clearance process of sample goods.
  • Online India Export Import Data Search

    Complete Training Video : Click Here

    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.


    DO YOU NEED HELP?

    Get Sample Now

    Which service(s) are you interested in?
     Export Data
     Import Data
     Both
     Buyers
     Suppliers
     Both
    OR
     Exim Help
    +


    What is New?

    Date: 18-05-2017
    Notification No.49/2017 - Customs (N.T.)
    Rate of exchange of conversion of the foreign currency with effect from 19th May, 2017

    Date: 16-05-2017
    Notification No.48/2017 - Customs (N.T.)
    Seeks to amend the Customs notification No. 84/2007-Customs (N.T.) dated 17th August, 2007 to give effect to the amendments to Rules of Origin of India-Chile PTA

    Date: 16-05-2017
    Notification No. 20/2017-Customs
    Seeks to amend notification no. 12/2012-customs dated 17.03.2012 extending the time period for furnishing the final Mega power project certificate from 60 months to 120 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 66 months to 126 months, in case of provisional mega power projects

    Date: 16-05-2017
    Notification No. 19/2017-Customs
    seeks to amend notification No. 101/2007 – Customs dated 11th September 2007 so as to notify the expanded schedule of tariff preferences under the India-Chile Preferential Trade Agreement (PTA).

    Date: 16-05-2017
    Notification No. 23/2017-Customs (ADD)
    Seeks to levy definitive anti-dumping duty, on imports of Aluminium Foil originating in or exported from China PR

    Date: 16-05-2017
    Notification No. 22/2017-Customs (ADD)
    Seeks to amend notification No. 23/2016-Customs (ADD) dated 06.06.2016 vide which anti-dumping duty was imposed on imports of Polytetraflouroethylene (PTFE) originating in or exported from Russia so as to revise of the amount of anti-dumping duty applicable from US$ 739.77/MT to US$ 874.56/MT

    Date: 16-05-2017
    Notification No. 21/2017-Customs (ADD)
    Seeks to levy definitive anti-dumping duty on import of Amoxycillin originating in or exported from China PR for a period of five years (unless revoked, superseded or amended earlier) in pursuance of final findings of the Directorate General of Anti-Dumping and Allied Duties.

    Date: 16-05-2017
    Central Excise Notification No. 08/2017
    seeks to amend notification no. 12/2012-Central Excise dated 17.03.2012 extending the time period for furnishing the final Mega power project certificate from 60 months to 120 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 66 months to 126 months, in case of provisional mega power projects.

    Date: 15-05-2017
    Notification No.47/2017 - Customs (N.T.)
    Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

    Date: 12-05-2017
    Notification No. 20/2017-Customs (ADD)
    Seeks to impose definitive anti-dumping duty on imports of Aluminium Radiators, Aluminium Radiator Sub-Assemblies and Aluminium Radiator Core, originating in, or exported from, China PR