Duty free import entitlement for export oriented units requires SION compliance and net foreign exchange performance.

EOUs may import or procure duty free goods necessary for export production subject to prohibited items and sectoral limits; compliance with the Customs and Central Excise exemption notifications and adherence to SION consumption norms (or temporary self-declared/ad hoc norms pending Norms Committee fixation) is required. Units must meet Net Foreign Exchange obligations calculated cumulatively and operate under licensed periods extendable by the Development Commissioner, with administrative consequences for failure to indicate continuation.

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