Import and export procedures - CBEC's Customs Manual 2023 - Customs

12. Import and export procedures: 12.1 Pre-GST and pre-removal of warehousing provision for EOUs, with regard to clearance of import cargo, the EOUs are placed in a special category, eligible for fast track clearance through the Customs on the strength of procurement certificate issued by the jurisdictional Assistant/Deputy Commissioner. Generally, the EOU cargo is not examined at the gateway port/airport and in case of loose cargo, marks and numbers on the packages are verified. As for sealed containers, the seal number and container number are verified with the Bill of Lading. If the seal is found intact, the container is allowed clearance. The imported cargo so cleared and brought into the unit's premises were earlier used to be examined by the jurisdictional Central Excise and Customs officials. After examination (percentage check only), the goods were allowed to be used for export production. Re-warehousing certificate was to be submitted to the Assistant/Deputy Commissioner in charge of the port of import within 90 days of the issue of procurement certificate. [Refer Circulars No. 63/97 Cus, dated 21.11.1997, No. 14/98-Cus, dated 10.3.1998] 12.2 Post GST, the EOUs are required to follow Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 instead of erstwhile procedure of Procurement Certificates. The EOUs are required to provide information in duplicate regarding estimated quantity and value of goods to be imported to Jurisdictional DC/AC of Customs. EOU is also required to submit one set of the said information to DC/AC of Customs at the Custom Station of importation who shall allow the benefit of exemption notification to the importer on the basis of said information provided to him. [Refer Circular no. 29/2017-Customs dated 17.7.2017, Circular No. 25/2017- Customs dated 30.06.2017 and Circular no. 10/2018-Customs dated 24.4.2018] 12.3 Prior to removal of mandatory warehousing, EOUs were required to file Into - Bill of Entry at port of importation and detailed examination of imported goods were done at factory premises leading to issuance of Re-warehousing certificate. But with removal of mandatory warehousing for EOUs in 2016 the system of re-warehousing was done away vide Circular no. 35/2016-Customs dated 29.07.2016. Now EOUs are required to file a Bill of Entry for Home Consumption at the port of importation. EOUs being no longer bonded premises and goods being cleared from port of import as final for home consumption, hence there is no scope of examination at premises of EOU as was envisaged earlier when EOUs were bonded premises. Hence, the procedure/method for import by EOUs is at par with other importers except that their criterion for RMS selection could be different from normal importers. 12.4 On the export side, the units having status of a Super Star Trading House, Star Trading House, Trading House, and Export House were allowed the facility of self-sealing of their export containers. [Refer Circulars No.90/98-Cus, dated 8-12-1998]