Ministry of Finance Clarifies Customs Duty on Goods from EOUs, EHTP, and STP to DTA; Modifies Circular No. 74/2001-Cus.
Circular No. 13/2017-Cus, issued by the Ministry of Finance, addresses the duty charges on goods procured by Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTP), and Software Technology Parks (STP) from domestic sources. It clarifies that such goods, when transferred back to the Domestic Tariff Area (DTA), should be treated as imported goods, requiring applicable Customs Duty payment. The need for a certificate from the Development Commissioner regarding deemed export benefits is eliminated once duties are paid. This modifies Circular No. 74/2001-Cus, ensuring smoother clearance processes for these units.
Full Summary is availble for active users!
Note: It is a system-generated summary and is for quick
reference only.