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of <h1>EOUs Can Dispose Non-Reusable Packing Materials Duty-Free in DTA; Safeguards Required to Prevent Misuse.</h1> The circular addresses the disposal of packing materials used by 100% Export Oriented Undertakings (EOUs) for importing duty-free goods. It clarifies that packing materials such as wooden crates, cardboard boxes, gunny bags, waste paper wrappings, and PVC bags, which are not reusable, can be cleared into the Domestic Tariff Area (DTA) without incurring duty. This exemption is based on the condition that these materials are not durable or reusable. Collectors are instructed to implement safeguards to prevent misuse of this provision and are required to report on the procedure's implementation after six months.
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