TaxTMI 
TaxTMI 
Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 — clarification regarding
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....xport Promotion New Delhi, Dated the 24th April, 2018 To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) All Principal Chief Commissioners/ Chief Commissioners of Central Tax and Central Excise All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive) All Principal Commissioners/ Commissioners of Central Tax and Central Excise Mada....
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.... the said copy to the DC/AC of Customs at the Custom Station of importation for scheduled imports. 2. In order to clarify the issue, it is pertinent to broadly recall the procedure required to be followed by the EOUs as well as Custom officers under Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The EOUs are required to provide information in duplicate regarding est....
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....of Customs at the Custom Station of importation. However, this sub-rule nowhere makes this forwarded copy by Jurisdictional DC/AC of Customs a prerequisite for allowing duty free import by the DC/AC of Customs at the Custom Station of importation. Further sub-rule (4) of Rule 5 clearly mentions that DC/AC of Customs at the Custom Station of importation shall allow the benefit of exemption notifica....
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....re properly scrutinized so that Only eligible goods as prescribed under notification No. 52/2003-Customs dated 31-3-2003 as well as those eligible as per Letter of Permission (LOP) granted by Jurisdictional Development Commissioner are imported duty free by the EOUs. After prompt scrutiny, one copy of such information shall be forwarded to DC/AC of Customs at the Custom Station of importation as p....