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Export Oriented Units
Home List Manuals Customs ManualCBEC's Customs Manual 2023Export Oriented Units This

CBEC's Customs Manual 2023

Export Oriented Units

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Chapters / List

  1. Export Oriented Units
  2. Customs and Central Excise exemptions
  3. Setting up of an EOU
  4. Import/ procurement and warehousing
  5. Monitoring and administrative control
  6. Customs bonding
  7. Items allowed duty free imports/procurement
  8. Time limit for utilization of imported capital goods and inputs:
  9. Manufacture in bond
  10. B-17 Bond
  11. Monitoring of export performance / foreign exchange realization
  12. Import and export procedures
  13. Goods imported / exported and found defective:
  14. Procurement of indigenous goods under CT-3 procedure
  15. DTA sale
  16. Valuation of goods sold in DTA
  17. Duty liability on DTA clearances/sales
  18. Goods manufactured from indigenous materials in EOUs
  19. Clearance of by-products, rejects, waste, scrap, remnants, non-excisable goods, etc.
  20. Special concessions for certain waste products and other goods
  21. Reimbursement of Central Sales Tax (CST) / Drawback
  22. Clearance of samples
  23. Clearance of Fax/ Laptop Computers outside approved premises
  24. Sale of surplus/ unutilized goods
  25. Destruction of flowers/ horticulture products:
  26. Sub-contracting
  27. Temporary removal of goods
  28. Inter-unit transfer
  29. Repair, reconditioning and re-engineering
  30. Replacement/repair of imported /indigenous goods
  31. Special provisions relating to Gems and Jewellery EOUs
  32. Cost Recovery charges
  33. Supervision by Departmental officers
  34. Monitoring of EOUs
  35. Recovery of duty forgone and penal action for abuse/diversion etc.
  36. De-bonding of goods/ exit from EOU scheme