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<h1>No Exemption for EOUs/EPZs Under PFA Act 1954; Testing Waived for Food Meant for Export with Undertaking.</h1> The circular addresses the application of the PFA Act, 1954, concerning the clearance of imported food consignments. It clarifies that while there is no exemption under the PFA Act for food items imported by Export Oriented Units (EOUs) or units in Export Processing Zones (EPZ)/Special Economic Zones (SEZ), the Act is not applicable to food meant for export. Therefore, if the Customs Commissioner is assured that the imported food will be processed and exported without any domestic sale, clearance without mandatory testing can be granted. An undertaking must be obtained from the importing units to ensure compliance.