Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Directorate General of Export Promotion

Circular No. 19/2015-Cus

New Delhi, the 9^th June, 2015

To,
All Principal Chief Commissioner of Customs/Central Excise,
All Chief Commissioner of Customs/Central Excise,
All Principal Commissioner of Customs/Central Excise,
All Commissioner of Customs/Central Excise.
Sir/Madam,

Sub: Revision of Handbook of Procedures (HBP)- Changes/ amendments in the EOU/EHTP/STP/BTP Schemes-reg.

New Handbook of Procedures (HBP) 2015-2020 has been notified by DGFT vide Public Notice No. 01/2015-2020 dated 01.04.2015. In this regard, attention is invited to CBEC Circular No. 17/2006-Cus dated 1^st June, 2006 and Circular No. 19/2007-Cus dated 3^rd June, 2007 as amended by Circular No.16/2014-Cus dated 18^th December 2014 regarding units set up under EOU/EHTP/STP/BTP scheme.

2. As per the para 6.40(c) of HBP 2015-2020, ‘the turnover limit of Rs 15 crores and above in the preceding year’ has now been revised to ‘the turnover limit of Rs. 10 crores and above in the preceding year’.
   
3. Accordingly, the Para 7 of Circular No. 17/2006-Cus dated 1^st June, 2006 regarding the Fast Track Scheme for EOUs for import of goods and opening Para of Circular No. 19/2007-Cus dated 3^rd June, 2007 shall be taken as modified to the above extent.
   
4. This issues with the approval of CBEC.
   
5. Receipt of this circular may kindly be acknowledged.
   
6. Hindi version will follow.

F. No. DGEP/FTP/23/2014-EOU & G&J

Yours faithfully
Sd/-(Dr. Tejpal Singh)
Addl. Director General