Export and Import of Goods
6.2
(a) An EOU/EHTP/STP/BTP unit may export all kinds of goods and services except items that are prohibited in the ITC (HS). Export of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) shall be subject to fulfillment of the conditions indicated in the ITC (HS).
Procurement and supply of export promotion material like brochure / literature, pamphlets, hoardings, catalogues, posters etc. upto a maximum value limit of 1.5% of FOB value of previous years exports shall also be allowed.
(b) An EOU/EHTP/STP/BTP unit may import and/ or procure from DTA or bonded warehouses in DTA / international exhibition held in India without payment of duty all types of goods, including capital goods, required for its activities, provided they are not prohibited items of import in the ITC (HS). Any permission required for import under any other law shall be applicable. The units shall also be permitted to import goods including capital goods required for the approved activity, free of cost or on loan/lease from clients. The import of capital goods will be on a self certification basis. Goods imported by a unit shall be with actual user condition and shall be utilized for export production.
(c) State Trading regime shall not apply to EOU manufacturing units.
(d) EOU/EHTP/STP/BTP units may import/procure from DTA without payment of duty certain specified goods for creating a central facility which will be used by software units. These software units can be EOU/ DTA units who will use the facility for export of software.
(e) An EOU engaged in agriculture, animal husbandry, aquaculture, floriculture, horticulture, pisciculture, viticulture, poultry or sericulture may be permitted to remove specified goods in connection with its activities for use outside the bonded area.
(f) Gems and jewellery EOUs may source gold /silver/ platinum through the nominated agencies on loan/ outright purchase basis. The units obtaining gold/ silver /platinum from the nominated agencies, either on loan basis or outright purchase basis shall export gold/silver/platinum within 90 days from the date of release.
(g) EOU/EHTP/STP/BTP units, other than service units, may export to Russian Federation in Indian Rupees against repayment of State Credit/Escrow Rupee Account of the buyer subject to RBI clearance, if any.
(h) Procurement and export of spares/components upto 1.5% of the FOB value of exports may be allowed to the same consignee/buyer of the export article within the warranty period.
(Please refer CUS CIR NO. 17/2006 DATE 01/06/2006)