Imp No. 16

Exp. No. 16

PUBLIC NOTICE NO.21/2002 DATE:26.02.2002

Sub: Transfer of goods imported/procured by EOU/EPZ/STP/EHTP To SEZ units – reg.
A doubt has been raised as to whether EOU/EPZ/STP/EHTP units can transfer the goods referred to above to units in SEZ in absence of specific provisions to this effect in Customs/Central notifications governing the EOU/STP/EPZ/EHTP Scheme.

The matter has been clarified by the Board that paragraph 9.16 of the Exim Policy provides that an EOU/EPZ/STP/EHTP unit may transfer manufactured goods to another EOU/EPZ/STP/EHTP unit. Further, it provides that goods imported/procured by an EOU/EPZ/STP/EHTP unit may be transferred or given on loan or lease to another EOU/EPZ/STP/EHTP/SEZ units. Corresponding provisions exist in chapter 9A (Paragraph 9-A.11) of the Exim Policy, which deals with SEZ Scheme. A plain reading of these provisions makes it clear that inter unit transfer of goods under EOU/EPZ/STP/EHTP/SEZ Scheme is allowed under the EXIM Policy.

Suitable amendments incorporating specific provisions for such supplies by EOU/EPZ/STP/EHTP units to SEZ units would be made in the notifications governing EOU/EPZ/STP/EHTP schemes at the appropriate time.

This is brought to the notice of all concerned.

Sd/-
(RAMESH RAMCHANDRAN)
COMMISSIONER OF CUSTOMS(G)
MUMBAI.

Authority : Circular No. 07/2002-CUS dated 29th Jan, 2002

F. No. 305/187/2001- FTT

Govt. of India, Ministry of Finance,
Dept. of Revenue (CBEC).

Presented by eximkey.com