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of <h1>Granite EOUs can procure unlimited spares for internal use; 5% limit applies only to quarrying spares per Para 6.7(a).</h1> The Directorate General of Foreign Trade has issued a clarification regarding the procurement of spares by granite sector Export Oriented Units (EOUs). While Para 6.7(a) of the Handbook of Procedures restricts the removal of quarrying spares to 5% of the value of capital goods, the Department of Revenue has confirmed that there is no limit on spares required for capital goods used within the EOUs. This clarification addresses concerns raised by EOUs about Customs Authorities applying the 5% limit to all spares, ensuring that spares for internal use are not restricted.
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