Excise duty exemption for EOUs and notified park units allows conditional duty-free manufacture and specified DTA clearances.

Exemption notifications grant excise duty exemption to goods manufactured by EOUs, STP and EHTP units and to specified clearances to DTA, subject to conditions in each notification. Some notifications exempt goods from basic and specified additional duties when cleared for export; others allow conditional exemption for specified goods cleared to DTA under the Foreign Trade Policy. Exemptions for marine freight containers manufactured in 100% EOUs are subject to bond, export within prescribed time and evidence of export, failing which duty becomes payable.

---

---

---