Import of LOP listed items - Important clauses of the 100% EOU - LOP

[Suvarna Kumar]

What are the very important clauses of the 100% EOU - LOP . CAN WE IMPORT THE LOP LISTED ITEMS AND CAN WE EXPORT THIS ITEM AFTER SOME PROCESS ?

[Rama Krishana]

You need to refer to appendix 14-I to 14-I-L to get the solution to your query - https://www.taxtmi.com/forms?lawId=13

[RadheyShyam Mangal]

In LOP the item of manufacture is mentioned and the items of imports. An EOU can import the items as mentioned in para 6.5.1 of HBP Vol I provided it is not prohibited items of import. Para 6.5.1. of HBP---"Goods permitted to be imported / procured from DTA shall include: (a) Raw materials, components, consumables, intermediates, spares and packing materials; (b) Capital goods, whether new or second-hand, including inter-alia following and their spares: (i) DG sets, captive power plants, transformers and accessories for all above. (ii) Pollution control equipment. (iii) Quality assurance equipment. (iv) Material handling equipment, like fork lifts and overhead cranes, mobile cranes, crawler cranes, hoists and stackers. (v) Un-interrupted Power Supply System (UPS), Special racks for storage, storage systems, modular furniture, computer furniture, anti-static carpet, teleconference equipment, Servo Control System, Air-conditioners / Airconditioning system, panel for electricals and special data transmission cable. (vi) Security Systems. (vii) Tools, jigs, fixtures, gauges, moulds, dyes, instruments and accessories. (c) Raw materials for making capital goods for use within unit. (d) Others including (i) Prototypes and technical samples for existing product (s) and product diversification development or evaluation. (ii) Drawings, blue prints, charts, microfilms and technical data. (iii) Office equipment, including PABX, Fax machines, projection system, Computers, Laptop and Server. (e) Spares and consumables for above items. (f) Any other items not mentioned above with approval of BoA. "

AI Summary

Import permissions under EOU LOP allow specified inputs and capital goods subject to Handbook of Procedures conditions. An EOU may import items listed in its LOP if those items fall within the Handbook of Procedures' permitted categories and are not prohibited; permitted items include raw materials, components, consumables, intermediates, spares and packing materials; capital goods (new or second-hand) and related spares including power, pollution control, quality assurance and material handling equipment; tools and instruments; raw materials for making capital goods for in-unit use; prototypes, technical samples and technical data; office equipment and computers; and other items with Board of Approval clearance.