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of <h1>EOU Units Can Import Duty-Free Agricultural Inputs for Contract Farmers Under Para 6.22 of Handbook of Procedures</h1> EOU units involved in agriculture or horticulture can import or procure domestically a specified list of items, with or without paying duties and taxes, for supply to contract farmers in the Domestic Tariff Area (DTA) as per the Foreign Trade Procedure 2015-20. Permitted inputs include seeds, fertilizers, chemicals, and various agricultural equipment such as filters, drip systems, sprinklers, greenhouse equipment, and growing media. These provisions were revised by a public notice in 2018, allowing duty-free procurement under certain conditions, aligning with Para 6.22 of the Handbook of Procedures.
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