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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Import procedures for export oriented units require duplicate import declarations to secure concessional treatment and port clearance.</h1> EOUs obtain concessional import treatment by submitting duplicate information on estimated quantities and values to jurisdictional and port customs, which grant exemption benefits accordingly; the re-warehousing regime has been removed and EOUs now file a Bill of Entry for home consumption at the port, aligning their clearance with other importers save for potential differences in RMS selection and limited physical examination practices.

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