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Export · Import · Customs · DGFT Intelligence
Procedure

6.10.2

Document type
Procedure
Reference no.
O
Dated

Maintenance of accounts

6.10.2

Maintenance of accounts

Unit shall be able to account for entire quantity of each category of homogenous goods imported / procured duty free, by way of exports, sales / supplies in DTA or transfer to other SEZ / EOU / EHTP / STP / BTP units and balance in stock. However, at no point of time, units shall be required to correlate every import consignment with its exports, transfer to other SEZ / EOU / EHTP /STP / BTP units, sales in DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Units Approval Committee.

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