PARA 6.2
(a) An EOU/EPZ/EHTP/STP unit may export goods and services including agro-products, partly processed jewellery, sub-assemblies and components. It may also export by-products, rejects, waste scrap arising out of the production process.
(b) An EOU/EPZ/EHTP/STP unit may import without payment of duty all types of goods, including capital goods, as defined in the Policy, required by it for its activities as mentioned in paragraph 6.1 above or in connection therewith, provided they are not prohibited items of imports in the ITC (HS). The units shall also be permitted to import goods required for the approved activity, including capital goods, free of cost or on loan from clients.
(c) EOU/EPZ/EHTP/STP units may procure goods required by it for its activities or in connection therewith, without payment of duty, from bonded warehouses in the DTA set up under the Policy and from International Exhibitions held in India.
(d) STP/EHTP/EPZ may import without payment of duty all types of goods for creating a central facility for use by software development units in STP/EHTP/EPZ. The central facility for software development can also be accessed by units in the DTA for export of software.
(e) An EOU engaged in agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry or sericulture may import without payment of duty only such goods as are permitted to be imported duty free under a Custom Notification issued in this behalf.
(f) Further EOUs in agriculture and horticulture engaged in contract farming shall be permitted to import/procure from DTA specified goods as at Appendix 14-B of Handbook (Vol.1) and take out the same to the fields of contract farmers for production or in connection therewith and bringing back the produce for exports.
(g) EOU/EPZ gem and jewellery units may also source gold/silver/platinum through the nominated agencies.
(h) EOU/EPZ/EHTP/STP unit, other than service units, may also export to Russian Federation in Indian Rupees against repayment of State Credit/Escrow Rupee Account of the buyer subject to RBI clearance, if any.
(Please refer Cus Cir No.38/2002 date 1/07/2002)