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GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
NEW DELHI
PUBLIC NOTICE NO. 25/2015-2020
Dated: August 13, 2016
Subject: Removal of mandatory warehousing requirements for EOUs,
STPIs, EHTPs etc. – Amendment in (i) paras 6.06, 6.20 and 6.40 of Hand Book of
Procedures(HBP) 2015-2020; and (ii) Appendix 6E, 6G, 6H, 6M, 5C and ANF 6A, ANF
6B of Appendices and Aayat Niryat Forms of FTP 2015-2020-reg.
In exercise of powers conferred under paragraph 1.03 of the Foreign Trade
Policy 2015-2020, the Director General of Foreign Trade hereby makes the
following amendments in (i) paras 6.06, 6.20 and 6.40 of Hand Book of
Procedures(HBP) 2015-20 and (ii) Appendix 6E, 6G, 6H, 6M, 5C and ANF 6A, ANF 6B
of Appendices and Aayat Niryat Forms of FTP 2015-20:
Amendments in Hand Book of Procedures(HBP) 2015-20:
| S.No. |
Para No. |
Existing Para |
Revised Para |
| 1. |
6.06 |
(b) Procedure as prescribed under Customs / Central Excise rules for
EOUs and units in EHTP / STP / BTP will be followed and
appropriate bond executed with Customs / Central Excise authorities. |
(b) Procedure as prescribed under Customs / Central Excise rules for
EOUs and units in EHTP / STP / BTP will be followed. |
| 2. |
6.20 |
(c) STP Units / EHTP Units / Software EOUs may also use all duty
free equipment / goods for training purpose (including commercial
training), subject to condition that no duty free equipment / goods
shall be installed outside bonded premises for this
purpose. |
(c) STP Units / EHTP Units / Software EOUs may also use all duty
free equipment / goods for training purpose (including commercial
training), subject to condition that no duty free equipment / goods
shall be installed outside premises of the unit for
this purpose. |
| 3. |
6.40 |
(d) Eligible EOUs may install one fax machine and two computers in
their administrative / registered office outside bonded premises
under prior intimation to jurisdictional Asstt. / Deputy Commissioner of
Customs or Central Excise. |
(d) Eligible EOUs may install one fax machine and two computers in
their administrative / registered office outside premises of the
unit under prior intimation to jurisdictional Asstt. / Deputy
Commissioner of Customs or Central Excise. |
Amendments in Appendices and ANFs:
| S.No. |
Appendix |
Existing Para |
Revised Para |
| 1. |
Appendix 6E, Annexure- II |
10. Sanction of bonding facilities:
Yes No
a. if “yes” date on which warehousing licence issued
b. if “no” date on which customs/excise approached.
|
Deleted |
| 2. |
Appendix 6G |
I.(e) An application for sale of goods in DTA (as per EOU Scheme) by
the EOUs shall be submitted to the Development Commissioner concerned in
the application as given in ANF-6C. The application shall be certified
by an independent Chartered Accountant/Cost Accountant and endorsed by
the Bond Officer of Customs/Central Excise having
jurisdiction over the unit. The Development Commissioner concerned will
determine the extent of the DTA sale admissible and issue authorization
in terms of value. However, EOUs having status holder certificate can
sell finished goods into DTA under para 6.08 (a) of Foreign Trade Policy
under intimation to concerned Development Commissioner and
Jurisdictional Central Excise Authority in terms of Para 6.40 (h) of
HBP. DTA sale in terms of para 6.08 (a) of Policy shall be allowed only
after adjustment of advance DTA sale permission is granted. |
I.(e) An application for sale of goods in DTA (as per EOU Scheme) by
the EOUs shall be submitted to the Development Commissioner concerned in
the application as given in ANF-6C. The application shall be certified
by an independent Chartered
Accountant/Cost Accountant and endorsed by the Jurisdictional
Officer of Customs/Central Excise having jurisdiction over the
unit. The Development Commissioner concerned will determine the extent
of the DTA sale admissible and issue authorization in terms of value.
However, EOUs having status holder certificate can sell finished goods
into DTA under para 6.08 (a) of Foreign Trade Policy under intimation to
concerned Development Commissioner and Jurisdictional Central Excise
Authority in terms of Para 6.40 (h) of HBP. DTA sale in terms of para
6.08 (a) of Policy shall be allowed only after adjustment of advance DTA
sale permission is granted. |
| 3. |
Appendix 6H |
3.(v) (i)
Chartered Accountant’s Certificate / Cost Accountant’s Certificate,
meeting the following criteria, certifying receipt of the goods as shown
in ANNEXURE-II in the bonded premises,
scrutiny of original invoice/bill of the supplier and proof of payment
against each invoice/bill and its reconciliation with ‘C’ Form. In case
of IT enabled services (ITES)/Business Process Outsourcing (BPO) units,
reconciliation with ‘C’ form will not be necessary as they are not
eligible for issue of ‘C’ form.
|
3.(v) (i)
Chartered Accountant’s Certificate / Cost Accountant’s Certificate,
meeting the following criteria, certifying receipt of the goods as shown
in ANNEXURE-II in the premises of the unit,
scrutiny of original invoice/bill of the supplier and proof of payment
against each invoice/bill and its reconciliation with ‘C’ Form. In case
of IT enabled services (ITES)/Business Process Outsourcing (BPO) units,
reconciliation with ‘C’ form will not be necessary as they are not
eligible for issue of ‘C’ form.
|
| 4. |
Appendix 6H Annexure-I |
Application for claiming reimbursement of Central Sales Tax against
‘C’ Form and in case of IT enabled Services (ITES)/Business Process
Outsourcing (BPOs) Units without ‘C’ form for the goods brought into the
bonded Premises of the EOU/EHTP/STP for the quarter
ending on _________
Point No. 5 of Annexure-I of Appendix 6H is as under:
5. Details of the goods brought into units
(a) Name and address of the supplier (including the name of the state
where the supplier is located)
(b) Description of Goods
(c) Quantity
(d) Value
(e) Date of purchases of goods
(f) Date of receipt of goods in the Customs Bonded Premises
of the EOU unit
(g) Total amount of CST paid against ‘C’ Form
(h) Total amount of CST paid (Without ‘C’ form) by ITES/BPO Unit
(i) Sales Tax Registration No. (with date of issue) of the supplier
under Section 7 of the Central Sales Tax Act, 1956.
|
Application for claiming reimbursement of Central Sales Tax against
‘C’ Form and in case of IT enabled Services (ITES)/ Business Process
Outsourcing (BPOs) Units without ‘C’ form for the goods brought into the
premises of the EOU/EHTP/STP for the quarter ending on
__________
Point No. 5 of Annexure-I of Appendix 6H shall be substituted as
under:
5. Details of the goods brought into units
(a) Name and address of the supplier (including the name of the state
where the supplier is located)
(b) Description of Goods
(c) Quantity
(d) Value
(e) Date of purchases of goods
(f) Date of receipt of goods in the premises of the EOU unit
(g) Total amount of CST paid against ‘C’ Form
(h) Total amount of CST paid (Without ‘C’ form) by ITES/BPO Unit
(i) Sales Tax Registration No. (with date of issue) of the supplier
under Section 7 of the Central Sales Tax Act, 1956.
|
| 5. |
Appendix 6H Annexure-II |
(i) The following documents/records have been furnished by the
applicant and have been examined and verified by me/us, namely material
handling register certified by the zone administration/Bonding
Officer, original invoice/bill, books of accounts and I Bank
statement. |
(i) The following documents/records have been furnished by the
applicant and have been examined and verified by me/us, namely material
handling registers certified by the zone administration/Jurisdictional
Officer, original invoice/bill, books of accounts and I Bank statement, |
| 6. |
Appendix 6M |
DTA units intending to get converted into EOU/EHTP/STP/BTP unit will
follow the procedure as below for such conversion :-
(1) Apply to concerned Development Commissioner (DC) in a manner as
applicable to new units.
(2) After getting approval of the project and obtaining Letter of
Permission (LOP) from DC, execute Legal Undertaking (LUT) in prescribed
format with DC.
(3) Thereafter, apply for private bonded licence to concerned
Customs/Central Excise authority with execution of B-17 Bond.
(3.1) If the unit is having outstanding export commitment under
advance authorization scheme, following procedure before
execution of Bond with customs and Central Excise Authority need to be
adopted:
(v) The unit will approach the Customs/Central Excise Authority for
execution of B-17 bond:
|
DTA units intending to get converted into EOU/EHTP/STP/BTP unit will
follow the procedure as below for such conversion:-
(1) Apply to concerned Development Commissioner (DC) in a manner as
applicable to new units.
(2) After getting approval of the project and obtaining Letter of
Permission (LOP) from DC, execute Legal Undertaking (LUT) in prescribed
format with DC.
(3) Deleted.
(3.1) If the unit is having outstanding export commitment under
advance authorization scheme, following procedure needs to be
adopted :
(v) Deleted.
|
| 7. |
ANF 6A Annexure |
(f) Are you agreeable to have your whole unit customs bonded
as required under the EOU scheme? |
(f) Deleted. |
| 8. |
ANF 6B |
4. (g) Date of bonding licence obtained from jurisdictional
C.E. under section 58 & 65 of Customs ACT, 1962.
(h) Date of execution of B-17 bond.
|
4. (g) & (h) Deleted |
| 9. |
Appendix 5C |
I. (a)(i) Copy of ARO/Back to back inland letter of credit of
Advance Authorisation for intermediate supplies or Supply invoices or
ARE-3 duly certified by the Bond Office of EOU
concerned showing that supplies have been received. |
I. (a)(i) Copy of ARO/Back to back inland letter of
credit of Advance Authorisation for intermediate supplies or Supply
invoices or ARE-3 duly certified by the Jurisdiction Office of
EOU concerned showing that supplies have been received. |
[F.No.01/92/180/100/AM16/PC VI]
(Anup Wadhawan)
Director General of Foreign Trade
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