Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
29/2017 Dated:- 17-7-2017 Circular
Customs
Circular No. 29/2017-Customs
F. No. DGEP/EOU/GST/16/2017
Government of India
Department of Revenue
Central Board of Excise & Customs
Directorate General of Export Promotion
New Delhi, 17th July, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
All under CBEC.
Madam/Sir,
Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg.
EOUs are allowed duty free import of goods und
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They apprehend that the requirements may increase or change during this period of one year.
c) Trade has also sought a clarification regarding inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 .
d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs.
3. Matter has been examined. It has been decided by Board, that –
(i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not requ
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rocedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods.
(iv) The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be re
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