Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003

Continuity bond acceptance: B-17 running bond suffices for EOUs, with flexible import estimates and clarified inter unit transfer rules.

The Board confirms that the B-17 running bond satisfies the continuity bond requirement under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017; units may provide estimated import quantities and values for up to one year but may submit shorter periods and amend information as needed. For a transitional period, units may use Rule 5 procedures or procurement certificates for imports. Inter unit transfers must be invoiced with GST, without immediate customs duty payment; suppliers must endorse customs exemption availed and recipients are liable for basic customs duty when goods or finished products enter the domestic tariff area.