Import by EOU/EHTP/STP Units - Central Excise Practice Manual (OLD) - Central Excise

Import by EOU/EHTP/STP Units The EOUs are allowed to import all types of goods (except prohibited goods) namely capital goods, raw materials, consumables, office equipments etc. for the purpose of manufacture/production of export products and export thereof without payment of duty. The units are also allowed to procure these goods from private bonded warehouses or from international exhibitions held in India without payment of duty. The exemption from duty is allowed under Customs notification No. 52/2003-Cus. dated 31-3-2003 . The EOUs intending to import goods without payment of duty are required to obtain a procurement certificate from the jurisdictional Range Officer/Superintendent of Customs in the format as provided in the CBEC Circular No. 14/98-Customs, dated 10-3-98 . The Bill of Entry is filed and assessed at the port of Import. On the strength of the procurement certificate, Assistant Commissioner of Customs in charge of the port of import allow clearance of goods without payment of duty under the exemption notification subject to the condition that the unit would submit re-warehousing certificate to AC in charge at the port of import within a period of 90 days of issue of procurement certificate. The goods are allowed clearance from the private bonded warehouse also on the strength of the procurement certificate. The import consignments meant for EOUs are not subjected to detailed examination at the port of import. The goods are superficially examined so as to verify the marks, numbers, gross weight, etc. by the customs staff at the port of import for the purpose of completion of assessment. The imported consignments are examined in full at the bonded premises of the unit. For clearance of import consignment, the EOU is required to submit following documents:- (i) Into-Bond Bill of Entry (in quadruplicate), (ii) Invoice, Packing list, (iii) Certificate of Origin, (iv) Procurement certificate issued by jurisdictional Central Excise, (v) Attested copy of legal undertaking, (vi) Attested copy of Private Bonded Warehouse License, (vii) Copy of the green card and valid LOP.