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          Customs

          B-17 Bond

          Export Oriented Units

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          B-17 bond security: EOUs obtain duty exemption subject to bond, surety/security, and conditional guarantee waivers. B-17 bond is a comprehensive security taken from Export Oriented Units to cover duty forgone on sanctioned capital goods (25% taken for capital goods) and three months' raw materials, with 5% surety or security; it secures provisional assessment, export accounting/disposal, and protects revenue against loss or diversion, while exemptions from bank guarantee/surety are available to qualifying units subject to exclusions for fraud and substantive penal violations.

          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>B-17 bond security: EOUs obtain duty exemption subject to bond, surety/security, and conditional guarantee waivers.</h1> B-17 bond is a comprehensive security taken from Export Oriented Units to cover duty forgone on sanctioned capital goods (25% taken for capital goods) and three months' raw materials, with 5% surety or security; it secures provisional assessment, export accounting/disposal, and protects revenue against loss or diversion, while exemptions from bank guarantee/surety are available to qualifying units subject to exclusions for fraud and substantive penal violations.

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