EOUs and Units in EPZs undertaking printing of books in India on behalf of overseas publishers are sometimes required to supply books to Indian booksellers as per instructions from the overseas publishers. The cost (less discount) of such books is remittable to overseas publishers. Authorised dealers may allow such remittances by Indian booksellers to overseas publishers on application from the Indian bookseller subject to the production of the following documents:
(a) A letter from the overseas publisher that the books will be supplied by EOU/unit in EPZ which had undertaken the job of printing of books on its behalf.
(b) Original invoice from the publisher indicating the description and price of books and the discount allowed.
(c) A letter/certificate from the Development Commissioner conveying his approval to the EOU/ unit in EPZ for the supply of books in DTA, indicating therein the description of books and number of copies.
(d) Evidence regarding customs duty, if any, payable on release of books from EOU/EPZ to DTA.