EOUs / EPZ Units - Inter-Unit Transfer - Customs - 013/95

Circular No. 13/95-Cus. dated 15/2/95 F.No. 305/5/95-FTT Government of India Ministry of Finance Department of Revenue, New Delhi Subject : Inter Unit transfer of finished goods between EPZ Units/ 100% EOUs As you are aware aware the Scheme of 100% EOUs / EPZs envisages the transfer of goods imported or manufactured by a Unit from one Unit to another. Such transfer may be for purpose of use of the goods within the transferee unit or its export or further manufacture. While, this facility has been available since sometime, the purpose of such transfer had not been specifically mentioned in the Customs Notifications. 2. In this regard, it has been decided to specifically incorporate the purpose of transfer of goods form one 100% EOU/ EPZ Unit to another in the Customs notification so as to remove any element of doubt. Accordingly, notification No. 190/94-Cus. and 191-94-Cus. and 191/94-Cus. both dated 6.12.1994 for 100% EOU and EPZ Unit respectively have been issued. These notification detail the purpose of transfer of goods from 100% EOU / EPZ Units to another. It may be seen that the stated purpose is for "manufacture and export or for use" within the said Unit. The intention of this provision is only to specify the purpose of transfer audit is not proposed to abridge the facility hitherto available to 100% EOU / EPZs. Accordingly, it has been clarified that the transfer may be for any of the purpose mentioned therein the notification including transfer for purpose of direct export. Sd/- (S.M. Bhatnagar) Under Secretary to the Govt. of India