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<h1>Amendments to Customs & Excise Notifications Align EOUs with FTP 2015-2020; Update Duty Exemptions and B-17 Bond.</h1> The circular addresses amendments to Customs and Central Excise notifications concerning Export Oriented Units (EOUs) to align them with the current Foreign Trade Policy (FTP) 2015-2020 and to eliminate outdated provisions. Key changes include updates to exemptions on customs duties, GST applicability, and the removal of redundant references. Notifications No. 79/2018-Customs and 23/2018-Central Excise introduce these amendments, impacting the import and export processes for EOUs. The B-17 bond has also been revised to reflect current regulations. The circular advises relevant officers to review these changes thoroughly and report any difficulties to the Board.