EOUs, EHTPs, and STPs Eligible for Duty-Free Imports and Exemptions Under Customs Notification No. 52/2003-Cus.
Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTPs), and Software Technology Parks (STPs) are eligible for duty-free import of raw materials, capital goods, and office equipment, including exemptions from Integrated Goods and Services Tax (IGST) and cess until March 31, 2021, as per Customs Notification No. 52/2003-Cus., dated March 31, 2003. They can also procure indigenous excisable goods without duty under Central Excise Notification No. 22/2003-CE., dated March 31, 2003.