https://www.taxtmi.com/article/detailed?id=15342 Debonding from an EOU requires settling duty benefits tied to NFE, completing pre-exit audits (QPRs/APRs, stock and bond reconciliations), obtaining no-dues certificates, and submitting an exit application and inventories to the Development Commissioner. Customs verifies liabilities; raw materials may be exported, destroyed, transferred, or cleared to DTA on payment of customs duty and IGST. Capital goods can debond at depreciated notified values but may face repayment or curtailed depreciation if NFE is negative. GST registration, ITC reversals and refund adjustments must be completed before final exit and surrender of B-17 bonds and guarantees. en-us Tue, 04 Nov 2025 08:04:57 +0530 Tue, 04 Nov 2025 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15342 Debonding from an EOU requires settling duty benefits tied to NFE, completing pre-exit audits (QPRs/APRs, stock and bond reconciliations), obtaining no-dues certificates, and submitting an exit application and inventories to the Development Commissioner. Customs verifies liabilities; raw materials may be exported, destroyed, transferred, or cleared to DTA on payment of customs duty and IGST. Capital goods can debond at depreciated notified values but may face repayment or curtailed depreciation if NFE is negative. GST registration, ITC reversals and refund adjustments must be completed before final exit and surrender of B-17 bonds and guarantees. Articles Customs - Import - Export - SEZ Tue, 04 Nov 2025 08:04:57 +0530 https://www.taxtmi.com/article/detailed?id=15342