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Export Oriented Units EOUs Goods Imported Exported and Defective Procurement of Goods Indigenously under CT-3 Procedure.

Import and Export Procedure

With regard to clearance of import cargo, the EOUs are placed in a special category under which EOUs are eligible for fast track or green channel clearance through the Customs. Clearance of import consignments is allowed at the gateway port/ Air cargo Complexes on the strength of procurement certificate issued to the EOU by the jurisdictional Assistant Commissioner/Deputy Commissioner.

Normally, the examination of EOU is not done at the gateway of the port; however examination of loose cargo, marks and number are always done at the gateway port.

As far sealed container is concerned, the seal number and container number are verified with the Bill of Lading. Whenever the seal is found intact, the container is allowed for clearance. After the clearance, the imported cargo brought into the unit’s premises is examined by the jurisdictional Customs and Central Excise officials. After proper examination including percentage check only, the goods are allowed to be used for export production. Re-warehousing certificate is to be submitted to the Assistant Commissioner/Deputy Commissioner in charge of the port of import within 90 days of the issue of procurement certificate.

On the export side, the units having status of a Super Star, Trading House, Star Trading House, Trading House, and Export House are allowed the facility of self-sealing of their export containers.

Goods Imported Exported and Found Defective:

As per the GR waiver grant given by the RBI, EOUs are free to make replacement of exported goods which has been found defective, damaged or unfit for the overseas buyers. However, it should be noted that such defective, damaged or otherwise unfit for use goods are required to be brought back subsequently, to the country. The EOUs are also allowed to re-import part consignment/full consignment in case of failure of the foreign buyer to take delivery.

Procurement of Goods Indigenously under CT-3 Procedure:

The EOUs can procure goods from DTA (Domestic Traffic Area) without payment of Central Excise duty as mentioned in the Chapter X of Central Excise Rules, 1944.

However, it should be noted that such procurement from DTA is against CT-3, which is issued by the Superintendent of Customs and Central Excise in charge of the EOU. Such goods are required to be brought directly from the manufacturer /warehouse into the unit's premises under AR3A and examined by the designated officer.

After examination of such goods, one copy of AR-3A is sent by registered post to the jurisdictional Central Excise authorities as a Re-warehousing Certificate in token of receipt of the goods in the unit. To avoid separate permission every time, the EOUs are issued pre-authenticated CT-3 in booklet form and against such pre-authenticated CT-3; the EOUs are allowed to procure capital goods, raw materials, consumables etc. Goods procured from DTA and found to be defective can be returned to the manufacturer under Chapter X procedure of erstwhile Central Excise Rules, 1944.

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Date: 02-05-2024
Notification No. 34/2024 - Customs (N.T.)
Exchange Rate Notification No. 34/2024-Cus (NT) dated 02.05.2024-reg.

Date: 18-04-2024
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Exchange Rate Notification No. 30/2024-Cus (NT) dated 18.04.2024-reg.

Date: 12-04-2024
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024

Date: 10-04-2024
NOTIFICATION No. 08/2024- Central Tax
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024

Date: 08-04-2024
Notification No 07/2024 – Central Tax
Seeks to provide waiver of interest for specified registered persons for specified tax periods

Date: 05-04-2024
Notification No. 23/2024-Customs
Seeks to amend No. 64/2023-Customs, dated the 7th december, 2023 in order to allow duty free imports of yellow peas with bill of lading issued on or before 30.06.2024

Date: 04-04-2024
Notification No. 27/2024 - Customs (N.T.)
Exchange Rate Notification No. 27/2024-Cus (NT) dated 04.04.2024-reg

Date: 02-04-2024
Notification No. 22/2024-Customs
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Date: 26-03-2024
Notification No. 24/2024 - Customs (N.T.)
Exchange Rate Notification No. 24/2024-Cus (NT) dated 26.03.2024-reg

Date: 14-03-2024
NOTIFICATION No. 17/2024-Customs
Seeks to amend notification No. 57/2017-Customs dated 30.06.2017 so as to modify BCD rates on certain smart wearable devices.

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