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of <h1>EOU and EPZ units must jointly file import documents with leasing companies for capital goods sourcing under amended export policy</h1> The circular clarifies amendments to the Export-Import Policy 1992-97 concerning Export Oriented Units (EOU) and Export Processing Zones (EPZ). Key changes include requirements for joint filing of import documents by EOU/EPZ units and domestic leasing companies when sourcing capital goods, ensuring both parties execute bonds for duty exemption compliance. Private bonded warehouses in EPZs can now sell warehoused goods to Domestic Tariff Area subject to policy compliance and duty payment, with strict adherence to import licensing requirements for negative list items. Existing units with Export Promotion Capital Goods (EPCG) obligations can convert to EOU status, but no customs duty refunds are permitted post-conversion. The policy also allows debonded EOU/EPZ units to access EPCG benefits at 15% duty on capital goods, excluding zero-rated schemes.
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