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of <h1>Clarification on AIDC Payment Obligations for EOUs: Domestic Sales Trigger BCD and AIDC; Digital Form A Required for Compliance.</h1> The circular clarifies the payment of the Agriculture Infrastructure and Development Cess (AIDC) by Export Oriented Units (EOUs) under various conditions and amends a previous circular. The Finance Bill, 2021 introduced AIDC on certain imports, but EOUs are exempted under specific notifications. However, when EOUs sell finished goods domestically or clear certain items, they must pay the basic customs duty (BCD) and AIDC if exemptions were initially claimed. EOUs must maintain and submit digital Form A, capturing details of imported goods, to ensure compliance. The circular also includes amendments to the reporting requirements for EOUs.
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