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of <h1>EOUs Follow Rule 5 for Imports, Streamlined Procedures Post-GST, Self-Sealing Permitted for Certain Exports</h1> Export Oriented Units (EOUs) have specific import and export procedures. Pre-GST, EOUs benefited from fast-track clearance based on procurement certificates, with minimal cargo examination. Post-GST, EOUs follow Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, requiring submission of import details to Customs authorities. The mandatory warehousing requirement was removed in 2016, eliminating re-warehousing certificates and aligning EOU import procedures with other importers. For exports, certain EOUs are permitted self-sealing of containers. These changes streamline processes, reducing examination and documentation requirements for EOUs.
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