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 manufacture, services, trading or in connection therewith, provided they are not prohibited items of imports in the ITC (HS). However, import of basmati paddy/brown rice shall be prohibited. 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.

The duties on import/procurement from DTA of goods, including capital goods, are only deferred.

EOU/EPZ/EHTP/STP units may procure goods required by it for manufacture, services, trading or in connection therewith, without payment of duty, from bonded warehouses in the DTA set up under the Policy.

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.

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 Customs Notification issued in this behalf.