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of <h1>Export Oriented Units Gain Flexibility: No Mandatory Warehousing, Self-Sealing & Certification Under 2017 Customs Rules</h1> Export Oriented Units (EOUs) previously operated as private bonded warehouses under the Customs Act, 1962, requiring permissions for manufacturing operations. Since July 2016, mandatory warehousing has been eliminated, allowing EOUs to follow procedures under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. This change provides operational flexibility, removing the need for physical supervision by Customs authorities. EOUs can now self-seal and self-certify exports, maintain digital records of transactions, and are no longer required to maintain warehoused goods registers. The requirement for re-warehousing certificates has been replaced with providing relevant documentation to jurisdictional offices.
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