Inter Unit Transfer

6.13

(a) Transfer of manufactured goods from one EOU/ EHTP/STP/BTP unit to another EOU/EHTP/STP/ BTP unit is allowed with prior intimation to the concerned Development Commissioner and Customs authorities following the procedure of inbond movement of goods.

(b) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior intimation to the concerned Development Commissioner and Customs authorities.

(c) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.

(Please refer CUS CIR NO. 17/2006 DATE 01/06/2006)