Export Oriented Units import procedures: expedited procurement-certificate clearance, abolished re-warehousing and Home Consumption filings under concessional rules. EOUs receive expedited import clearance on procurement-certificate authority with limited gateway checks; re-warehousing was abolished and EOUs now file Bills of Entry for Home Consumption, aligning import procedures with other importers save for distinct risk management selection. Post-GST, EOUs must follow concessional import rules and may continue to use procurement certificates until system implementation, while recognised export houses retain self-sealing container privileges.
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Provisions expressly mentioned in the judgment/order text.
Export Oriented Units import procedures: expedited procurement-certificate clearance, abolished re-warehousing and Home Consumption filings under concessional rules.
EOUs receive expedited import clearance on procurement-certificate authority with limited gateway checks; re-warehousing was abolished and EOUs now file Bills of Entry for Home Consumption, aligning import procedures with other importers save for distinct risk management selection. Post-GST, EOUs must follow concessional import rules and may continue to use procurement certificates until system implementation, while recognised export houses retain self-sealing container privileges.
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