TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Procedure for export-oriented units: approvals, LoP validity, LUT with email/digital signature, import use limits, NFE reporting; noncompliance bars trade</h1> Prescribes the procedural framework for setting up and operating EOUs/EHTPs/STPs/BTPs, including application routing, time-bound approval by the Unit Approval Committee, issuance of LoP/LoI with specified activities/capacity/export projections, and staged extensions (initial 2 years to commence production; thereafter 5-year activity validity with further extensions, including limited extensions for exit formalities), with cancellation for non-intimation within six months of expiry. Mandates execution of an LUT and requires a permanent email address and digital signature as a precondition for LUT for new units, failing which further imports and DTA sales are barred. Regulates eligible imports/procurements, utilisation co-terminus with LoP, and specific shorter utilisation/export-obligation timelines for tea, certain Chapter 9 items, coconut oil, and specified spices. Requires positive cumulative NFE computation, periodic digitally signed reporting, and monitoring, while permitting defined facilities for sub-contracting, samples, repairs/replacements, working outside premises, and fast-track clearances for status holders.
TaxTMI 
TaxTMI 
