Duty-free movement to export-oriented units requires bond-backed removals with specified documentation, verification, and warehousing safeguards. Procedure prescribes conditions and steps for duty-free removal of excisable goods from factories or registered warehouses to EOU/EHTP/STP/BTP units under Notification No. 22/2003-CE. Eligible user industries must obtain Form C.T.-3 after declaring licence, goods particulars and bond sufficiency. Consignors must file ARE-3 in quadruplicate and invoice; user industries must verify, warehouse, account and obtain bond officer verification. Non-receipt of warehousing certificate invokes reminders and possible recovery of duty; user industries must maintain registers and file monthly E.R.-2 returns.
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Duty-free movement to export-oriented units requires bond-backed removals with specified documentation, verification, and warehousing safeguards.
Procedure prescribes conditions and steps for duty-free removal of excisable goods from factories or registered warehouses to EOU/EHTP/STP/BTP units under Notification No. 22/2003-CE. Eligible user industries must obtain Form C.T.-3 after declaring licence, goods particulars and bond sufficiency. Consignors must file ARE-3 in quadruplicate and invoice; user industries must verify, warehouse, account and obtain bond officer verification. Non-receipt of warehousing certificate invokes reminders and possible recovery of duty; user industries must maintain registers and file monthly E.R.-2 returns.
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