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Clearance of samples from <a href='http://www.eximguru.com/exim/eou/default.aspx'>EOU</a>/ EPZ/ EHTP/ STP units for sending to DTA
and for export
Circular
No. 22
dated
27th March 1998
It has been brought to the notice of the Board by
the trade associations and Ministry of Commerce that the units in EPZ/ EHIP are
unable to take out samples to show it to their prospective buyers because of the
lengthy procedure to be followed.
2. The issue has
been examined and it is noticed that para 9. 12 of EXIM Policy 1997-2002 allows
these units to supply or sell in DTA, samples of goods produced by EOU/ EPZ/
EHTP/ STP units for display/ market promotion upto 1% of the value of previous
year's export or maximum of Rs. 1 lakh in case of new units going into
production, on payment of applicable duties. Such samples may also be allowed to
be removed from the unit on furnishing a suitable undertaking to the customs
authority for return of such goods. The clearances under para 9. 12 do not
affect clearances under para 9.9 of the Policy. The notifications governing all
these units also provide that goods manufactured may be cleared into D.T.A.
without payment of duty for display and return to the units.
3. Similarly
provisions also exist in these notifications for clearance of goods manufactured
and allowed to be sold in India on payment of appropriate duty. The quantum
of such sale is decided by the MOC in each case. The EXIM Policy further
provides {para 9.9(e)] that units may be permitted to sell finished products
which are freely importable under the Policy, into DTA over & above the
levels otherwise permissible against payment of full duties, provided the units
have achieved on an annual basis, the stipulated NFEP and export obligation.
4. In view of the
above provisions, the units may be allowed to take out the returnable samples
into DTA without payment of duty for the purpose of display including for
showing to the prospective buyer. In such cases the procedure prescribed for
subcontracting may be allowed clearance on payment of appropriate duty within
the permissible limits and such clearances may be debited to their entitlement
of DTA clearance.
5. Units desirous of
sending samples abroad through courier may be allowed to seal the samples in the
presence of the customs officer and to hand-over the same to the representative
of courier company authorised by Commissioner of Customs for its presentation at
the port/ airport or export. These sealed samples need not be examined again
before 'let export' is given if the seals are intact and clearly not tempered
with. The representative of the courier company shall produce the proof of
export to the Ass. Commissioner of Customs in the Zone. The difficulties faced
in implementing the above procedure may be brought to the notice of the board by
returning post.
6.
The procedure may be given wide publicity by issue of a Public Notice.
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