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of <h1>Customs Duty Required on Domestic Goods for EOUs, EHTPs, and STPs; No Certification from Development Commissioner Needed.</h1> The circular addresses the clearance of goods procured by Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTP), and Software Technology Parks (STP) from domestic sources, focusing on the charging of duties. It clarifies that goods procured domestically and availing deemed export benefits are to be treated as imported goods, necessitating the payment of applicable customs duty upon clearance. This duty payment negates the need for a certificate from the Development Commissioner regarding the refund or non-availment of deemed export benefits. The circular modifies previous instructions to streamline the process and addresses difficulties in obtaining necessary certifications.
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