9.10
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 (upto 31/03/2001)
Conditions of Import
9.10 The import shall be subject to the following conditions:
(a) The goods shall be imported into the EOU / EPZ / EHTP / STP premises.
However, agriculture and allied sectors and granite sector units in EOU
/ EPZ may supply / transfer the capital goods and the inputs in the
farms / fields / quarries with prior intimation to the jurisdictional
Assistant Commissioner of Customs and Central Excise, provided the
ownership of the goods rests with EOU / EPZ units.
(b) The normal procedure as prescribed under Customs / Excise rules for EOUs
and units in EPZs / EHTP / STP will be followed and appropriate bond
executed with Customs / Excise authority
(c) Import of prohibited items in the ITC(HS) shall not be allowed;
(d) The goods, except capital goods and spares, shall be utilised by EOU/EPZ units as per
Policy within a period of two years or as may be extended by Customs
authority. For items covered by chapter 8 of the Policy, the
provisions of that chapter shall apply to such units. However, in case of SEZ units, the goods shall be utilised within the approval period of 5 years.
(The above paragraph has been amended vide Public Notice No.37(RE-00)/1997-2002 dated the 9th October,2000)
(e) Goods already imported / shipped / arrived before the issue of LOP / LOI
are also eligible for duty free clearance under the EOU / EPZ / EHTP /
STP scheme provided customs duty has not been paid and the goods have
not been cleared from Customs.