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          Temporary removal of imported equipment: duty exemption for EOUs, STP and EHTP units subject to prescribed procedures. EOUs, STP and EHTP units engaged in software development may temporarily remove imported laptop computers and video projection systems from their premises without payment of duty, provided they follow the prescribed procedural requirements and formalities referenced in the customs 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: duty exemption for EOUs, STP and EHTP units subject to prescribed procedures.

                                  EOUs, STP and EHTP units engaged in software development may temporarily remove imported laptop computers and video projection systems from their premises without payment of duty, provided they follow the prescribed procedural requirements and formalities referenced in the customs circulars.


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