In normal scenario, when a EOU wants to procure raw material from DTA, CT3 certificate will be issued by EOU unit to DTA unit. Based on CT3, DTA unit can depatch the goods without duty under the cover of ARE3.
Suppose, When an EOU directs the DTA unit to ship to goods to another EOU under billing to First EOU, who should issue CT3 certificate. Payment for supplies made by DTA will be paid by first EOU.
Please reply.
Clarification on CT3 Certificates: Receiving EOU Must Issue Certificate for Goods Procured from DTA Unit. In a discussion about the issuance of CT3 certificates, a query was raised regarding the procurement of raw materials by an Export Oriented Unit (EOU) from a Domestic Tariff Area (DTA) unit. Typically, the EOU issues the CT3 certificate to the DTA unit, allowing goods to be dispatched without duty. However, when the DTA ships goods to another EOU under the billing of the first EOU, the question arises about who should issue the CT3 certificate. The response clarified that the CT3 certificate should always be issued by the goods receiving unit. (AI Summary)
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