Wait...

  • >
  • >
  • Export Oriented Units 100% EOUs Selling of Goods in DTA and Abroad with Clearance process of sample goods.
  • Online India Export Import Data Search

    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?







    Enquiry Form

    Fields marked with an asterisk * are required.
    +



    What is New?

    Date: 29-08-2016
    DGFT Notification No. 24/2015-2020
    Export of Red Sanders wood by Government of Andhra Pradesh & Directorate of Revenue Intelligence (DRI) - Revision of quantity allocation to Govt of Addhra Pradesh and extension of time for export by Govt. of Andhra Pradesh and DRI

    Date: 26-08-2016
    Central Excise Notification No. 32/2016
    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years

    Date: 26-08-2016
    Customs Notification No. 117/2016 (NT)
    Exchange Rate notfn. with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)

    Date: 26-08-2016
    Customs Notification No. 116/2016 (NT)
    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai

    Date: 26-08-2016
    Customs Notification No. 115/2016 (NT)
    Regarding representation by NACFS bound and bank guarantee insurance, cost recovery

    Date: 26-08-2016
    Customs Notification No. 114/2016 (NT)
    Regarding setting up of CFS by M/s Visakha

    Date: 26-08-2016
    Customs Circular No. 39/2016
    Revised guidelines for disposal of confiscated goods

    Date: 26-08-2016
    DGFT Public Notice No. 25/2015-2020
    Merchandise Exports from India Scheme (MEIS) - Addition in Table 2 {containing ITC(HS) Code wise list of products with reward rtes} of Appendix 3B

    Date: 24-08-2016
    Trade Notice No. 14/2015-2020
    Constitution of Grievance Redressal Committee

    Date: 24-08-2016
    Central Excise Notification No 31/2016
    Amends Notification No.22/2003-Central Excise dated 31.3.2003



    Exim Guru Copyright © 1999-2016 Exim Guru. All Rights Reserved.
    The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
    Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

    EximGuru.com

    C/o Infodrive India
    E-2, 3rd Floor, Kalkaji Main Road
    New Delhi - 110019, India
    Phone : 011 - 40703001