Customs – 29/2017 – Dated:- 17-7-2017 – 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 under notification No.52/2003-Custom dated 31-3-2003. However, in view of GST the said notification has been consequently amended by notification No. 59/2
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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 required to submit separate continuity bond. (ii) It is to clarify that the requirements of information about estimated quantity and value of goods to be imported
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e 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 required for inter- unit transfer. 4. This may be brought to the notice of all the field formations and also the trade. Yours faithfully, (Saroj Kumar Behera) Join
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