Crude Palm Oil Import at Lower Rate of Duty

[george thomas]

Sir

We are importing CPO at lower rate of Duty 12.5% for actual user condition. Now we want to sell the imported CPO to SEZ AND EOU for them also for actual user condition .Plz clarify any prohobition is there or any permission is required from Customs or Central Excise

[Mahir S]

Yes sir, you can transfer such goods imported under actual user condition, by following requisite conditions therein.

AI Summary

Actual user condition permits transfer of imported palm oil to SEZ and EOU subject to compliance with customs conditions. Goods imported at a concessional duty under the actual user condition may be transferred to SEZ units and to EOUs for use under the same actual user condition, subject to compliance with the requisite procedural and documentary conditions imposed under customs and central excise rules.