Procedure for verification of the Procurement Certificate received from Central Excise /Customs Authorities and Monitoring of the receipt of Re-warehousing Certificates in respect of the imports cleared under EOU Scheme.

Procurement certificate verification required; failure to produce re warehousing certificates may trigger demand notices and clearance restrictions.

Verification of Procurement Certificates and mandatory receipt of Re warehousing Certificates are required to complete duty free import warehousing under the EOU scheme. PCs must be presented in sealed covers and are subject to random verification; RWCs must be submitted within the prescribed period from PC issuance or demand notices and other restrictions will follow. Two warehousing procedures operate: officer supervised warehousing and conditional self bonding by eligible EOUs, both requiring specific inspection, endorsement, register entries and issuance or closure of entries in TAR and PCR upon receipt of RWCs.