Third Party Exports by 100% EOUs/FTZs/EPZs - Issue of guidelines - Customs - 3/91

Third Party Exports by 100% EOUs/FTZs/EPZs - Issue of guidelines Circular No. 3/91 Dated 24-1-1991 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Third Party Exports by 100% EOUs/FTZs/EPZs - Issue of guidelines - Regarding. Attention is invited to provisions contained in Chapter-XXII and Chapter-XXIII of Import Export Policy (April 1990 - March, 1993) in terms of which Third Party Exports have been allowed in the case of 100% EOUs/ units located in FTZs/EPZs. The said provisions are applicable for exports made from 1-4-1990. The following guidelines are issued for the information/guidance of all concerned :- (i)100% EOUs/or FTZ/EPZ unit may procure export orders from the Third Party (ii) The name of the Third Party may or may not appear on the export documents such as Invoice, Shipping Bill, Bank Certificate etc. but a condition shall be stipulated thereon that all export benefits including CCS will be admissible to 100% EOU/or FTZ unit/EPZ unit only (as the case may be). (iii) At the time of passing of export orders by third party to 100% EOU/or EPZ/FTZ unit, the third party shall give a disclaimer that they will not claim any export benefits (including export performance for issue of (i) Export Performance Certificate (ii) Export/Trading/Star Trading House Certificate, and (iii) Addi- tional/Special Additional Licences on such exports. (iv) Export orders so procured from third party shall be executed within the parameters of 100% EOU/EPZ/FTZ scheme and directly exported from the customs bonded unit of 100% EOU/EPZ/FTZ and not through third party. All Customs bonding procedures and formalities under the said schemes shall be adhered to. 2. There is, however, no objection for negotiation of export documents through third party.