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    <title>Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017</title>
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    <description>Submission of information by an EOU/EHTP/STP/BTP to the DC/AC at the Customs Station of importation under Rule 5(1)(a) is sufficient to obtain duty free import under the exemption notification; prior approval by the Jurisdictional DC/AC is not a precondition. The Jurisdictional DC/AC must scrutinize the intimations to confirm eligibility under the exemption and any Letter of Permission, forward one copy to the import station, and the import station shall reconcile Bills of Entry and report discrepancies for revenue protection.</description>
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