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    <title>Reversal of custom duty for selling goods from EOU to merchant exporter</title>
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    <description>Supplies by an Export Oriented Unit to a merchant exporter are not treated as deemed exports under the Foreign Trade Policy scope; when goods are cleared into the Domestic Tariff Area such clearances are treated as DTA sales and require reversal of customs duties. The reversal obligation covers duties exempted at procurement or import by the EOU, including Basic Customs Duty, Countervailing Duty, and other applicable customs levies.</description>
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