Customs - Import by EOU/EHTP/STP/BTP without payment of duty by following Rule 5 of Customs (import of Goods at Concessional Rate of Duty) Rules, 2017 - Clarification
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Duty free import procedure clarified: port customs may accept EOU submissions without prior jurisdictional approval for exemptions. EOUs must submit duplicate information on estimated quantity and value to their Jurisdictional DC/AC and one set to the DC/AC at the Customs Station of importation; the submission to the DC/AC at the import station is sufficient to obtain duty free import under the exemption notification and does not require prior approval from the Jurisdictional DC/AC. The Jurisdictional DC/AC must scrutinize eligible intimation, forward one copy to the import station, and the import station DC/AC shall reconcile imports and report discrepancies to the Jurisdictional DC/AC.
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Provisions expressly mentioned in the judgment/order text.
Duty free import procedure clarified: port customs may accept EOU submissions without prior jurisdictional approval for exemptions.
EOUs must submit duplicate information on estimated quantity and value to their Jurisdictional DC/AC and one set to the DC/AC at the Customs Station of importation; the submission to the DC/AC at the import station is sufficient to obtain duty free import under the exemption notification and does not require prior approval from the Jurisdictional DC/AC. The Jurisdictional DC/AC must scrutinize eligible intimation, forward one copy to the import station, and the import station DC/AC shall reconcile imports and report discrepancies to the Jurisdictional DC/AC.
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