Manufacture in bond: EOUs may operate without physical supervision and use digital records under self-certification and self-sealing.

Manufacture in bond for EOUs now permits manufacturing without physical supervision or locked warehouses, allowing movement of inputs and outputs (including to job workers, other EOUs, export and DTA sales) provided each transaction is recorded in prescribed or Commissioner approved records. Exports proceed on self-sealing and self-certification. EOUs have been delicensed as warehouses and must maintain prescribed digital records, submit monthly digital Form A to the proper officer, and provide bills of entry for reconciliation under the concessional import procedure.

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