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of <h1>New Circulars Ease Re-Warehousing Rules for EOUs, Allow Self-Bonding for Units with 15 Crore Export Turnover</h1> The Central Excise Practice Manual outlines procedures for re-warehousing goods imported or procured domestically by 100% Export Oriented Units (EOUs). Initially, Circular No. 07/2006-Customs required physical verification before issuing a re-warehousing certificate. However, Circular No. 19/2007-Customs relaxed this requirement for units with a physical export turnover of 15 crores or more and a clean track record. The duty-free procurement process from the Domestic Tariff Area (DTA) is governed by Circular No. 851/9/2007-CX, allowing eligible units to use an alternate self-bonding/warehousing procedure for imported or indigenous goods.
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