https://www.taxtmi.com/article/detailed?id=14783 EOU exit requires payment of customs duty, cess, IGST and applicable interest on unutilized raw materials and capital goods assessed at the date of debonding; depreciation may reduce capital goods' taxable value. IGST applies where prior exemption was availed unless already discharged. Interest for delayed payment arises only if the assessed duty is not paid within the stipulated period after demand, running from the date the duty becomes due until actual payment. Procedure includes application to the Development Commissioner, stock verification, liability assessment, payment, No Dues Certificate and final debonding order. en-us Thu, 10 Jul 2025 08:43:20 +0530 Thu, 10 Jul 2025 08:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14783 EOU exit requires payment of customs duty, cess, IGST and applicable interest on unutilized raw materials and capital goods assessed at the date of debonding; depreciation may reduce capital goods' taxable value. IGST applies where prior exemption was availed unless already discharged. Interest for delayed payment arises only if the assessed duty is not paid within the stipulated period after demand, running from the date the duty becomes due until actual payment. Procedure includes application to the Development Commissioner, stock verification, liability assessment, payment, No Dues Certificate and final debonding order. Articles Customs - Import - Export - SEZ Thu, 10 Jul 2025 08:43:20 +0530 https://www.taxtmi.com/article/detailed?id=14783