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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Guidelines for Duty-Free Imports by EOUs u/r 5: No Prior Approval Needed, Direct Submission Required.</h1> The circular clarifies procedures for duty-free imports by Export Oriented Units (EOUs) under Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. It addresses misconceptions regarding the need for prior approval from the Jurisdictional Deputy/Assistant Commissioner (DC/AC) of Customs. The circular states that EOUs need only submit required information directly to the DC/AC at the import station to benefit from duty exemptions. The Jurisdictional DC/AC must scrutinize submissions to ensure only eligible goods are imported duty-free. Any discrepancies should be reported for necessary action to protect revenue.
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