Appendix -6M - GUIDELINES FOR CONVERSION OF DOMESTIC TARIFF AREA (DTA) UNIT INTO EXPORT ORIENTED UNIT (EOU)/ ELECTRONIC HARDWARE TECHNOLOGY PARK (EHTP)/ SOFTWARE TECHNOLOGY PARK (STP)/ BIO-TECHNOLOGY PARK (BTP) UNIT
Foreign Trade Procedure 2015-2020 (From 5-12-2017 to 31-3-2023) Revised
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Conversion of DTA units to EOU: outstanding advance and EPCG export obligations must be carried forward or discharged accordingly. Conversion of DTA units to EOU/EHTP/STP/BTP requires DC approval, issuance of LOP, execution of a prescribed Legal Undertaking and B-17 bond. Unredeemed advance authorisations require Customs/Central Excise stock verification, submission of originals and import/export details to the Regional Authority, RA computation of unfulfilled export obligations (or referral to Norms Committee), RA No Objection to DC and Customs/Excise, and payment of duties, interest and penalties where obligation periods have expired. Outstanding EPCG obligations are added to future export obligations by aggregating capital goods value into the EOU.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conversion of DTA units to EOU: outstanding advance and EPCG export obligations must be carried forward or discharged accordingly.
Conversion of DTA units to EOU/EHTP/STP/BTP requires DC approval, issuance of LOP, execution of a prescribed Legal Undertaking and B-17 bond. Unredeemed advance authorisations require Customs/Central Excise stock verification, submission of originals and import/export details to the Regional Authority, RA computation of unfulfilled export obligations (or referral to Norms Committee), RA No Objection to DC and Customs/Excise, and payment of duties, interest and penalties where obligation periods have expired. Outstanding EPCG obligations are added to future export obligations by aggregating capital goods value into the EOU.
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