Items allowed duty free imports/procurement - CBEC's Customs Manual 2025 - Customs

7. Items allowed duty free imports/procurement: 7.1 Under the EOU scheme, the units are allowed to import without payment of duty, all types of goods including capital goods, raw materials, components, packing material, consumables, spares and various other specified categories of equipment like material handling equipment, UPSs, quality assurance equipment, captive power plants, central air conditioning equipment, security systems, pollution control equipment, modular furniture and parts thereof etc. and also procure indigenous excisable goods without payment central excise duty required for the production/ job-work and other operations in terms of letter of permission (LOP). All goods other than prohibited goods are allowed to be imported by an EOU/STP/EHTP. The specified activities for setting up an EOU/STP/EHTP are as follows: (i) Manufacture of articles for export or for being used in connection with the production or packaging or job work for export of goods or services by export oriented undertaking; (ii) Manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export by Software Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export oriented scheme; (iii) Manufacture and development of electronics hardware or electronics hardware and software in an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme; production, manufacture or packaging of articles by export oriented undertaking in horticulture, agriculture and animal husbandry sector; (iv) Use in aqua-culture farm in connection with operational requirements of such aquaculture farm and export of aquaculture products so produced by export oriented undertaking in aquaculture sector; (v) Quarrying of granite by export oriented undertaking engaged in processing and manufacture or production of articles of granite for export; (vi) Manufacture of gems and jewellery and export thereof by EOUs in the Special Export Oriented Complex, Jhandewalan and EOUs in gems and jewellery sector. 7.2 Duty free import and procurement of export promotion material like brochures, literatures, pamphlets, hoardings, catalogues and posters of products to the extent of 1.5% of the value of exports of the previous year is also allowed. [Refer Circular No. 17/2006-Cus dated 01.06.2006 read with Para 6.01 (C) of FTP] 7.3 In terms of para 6.04 (b) (i) of HBP, the EOUs, for setting up, operations or maintenance of wind captive power plant and solar captive power plant would not get tax/duty benefits. Accordingly, the Notification nos. 52/2003 Customs dated 31.03.2003 and Notification no. 22/2023 Central Excise dated 31.03.2003 have been amended vide Notification no. 28/2023 Customs dated 01.04.2023 Customs dated 01.04.2023 and Notification no. 20/2023 Central Excise dated 26.04.2023 respectively. [Refer Circular No. 12/2023-Cus dated 24.05.2023]