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          Temporary removal of imported equipment allowed without duty for EOUs and STP/EHTP units under prescribed procedures. EOUs and STP/EHTP units engaged in software development may temporarily remove imported laptop computers and video projection systems without payment of customs duty, provided they follow the prescribed procedures set out in the Customs Manual and related circulars.
                            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.

                                  Temporary removal of imported equipment allowed without duty for EOUs and STP/EHTP units under prescribed procedures.

                                  EOUs and STP/EHTP units engaged in software development may temporarily remove imported laptop computers and video projection systems without payment of customs duty, provided they follow the prescribed procedures set out in the Customs Manual and related circulars.


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