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of <h1>Customs Notification 18/2009 amends exemptions for EOUs, STP, and EHTP units; adds pharma samples, revises spare limits.</h1> Notification No. 18/2009-Customs, issued by the Ministry of Finance on February 23, 2009, amends the earlier notification No. 52/2003-Customs to provide exemptions for specified goods imported or procured by Export Oriented Units (EOUs), Software Technology Park (STP) Units, and Electronic Hardware Technology Park (EHTP) Units. The amendments include the addition of pharmaceutical samples in retail packs for retention or stability testing and a revision allowing spares up to 5% of the value of specified goods annually. These changes are made under the authority of the Customs Act, 1962, in the public interest.
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