Destruction of flowers/ horticulture products

Destruction of perishable horticulture allows EOUs duty relief; unexported consignments may be sold in DTA with permission.

Perishable floriculture and horticulture products that become unexportable may be destroyed by EOUs without imposition of customs duty. If consignments held at airline warehouses fail to export, EOUs with DTA sale entitlement may sell those goods in DTA after obtaining Development Commissioner permission and clearing them on payment of duty assessed by the Assistant or Deputy Commissioner, using the same DTA sale documentation as for goods cleared from the unit.