Duty-free import for export-oriented units requires procurement certificate, port assessment, and timely re-warehousing compliance and documents.

Import for 100% EOU units is allowed duty-free for permitted goods under the customs exemption, contingent on a procurement certificate in the prescribed format; the Bill of Entry is assessed at the port and clearance without duty is granted subject to submission of a re-warehousing certificate within the stipulated period. Port examination is limited to superficial checks, with full examination at the unit's bonded premises, and imports may be cleared from private bonded warehouses or exhibitions on procurement certificate production. Required documents include into-bond Bill of Entry, invoice and packing list, certificate of origin, procurement certificate, attested undertaking, bonded warehouse licence copy and unit authorisation.

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