Bonded Warehousing Provisions in EOUs Substituted with Rule Based
Movements
[DGFT Public
Notice No. 25 dated 13th August 2106]
Subject:
Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. -
Amendment in (i) paras 6.06, 6.20 and 6.40 of Hand
Book of Procedures(HBP) 2015-2020; and (ii) Appendix 6E, 6G, 6H, 6M, 5C and ANF
6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-2020.
In exercise
of powers conferred under paragraph 1.03 of the Foreign Trade Policy 2015-2020,
the Director General of Foreign Trade hereby makes the following amendments in
(i) paras 6.06, 6.20 and 6.40 of Hand Book of Procedures(HBP) 2015-20 and (ii) Appendix 6E, 6G, 6H, 6M, 5C
and ANF 6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-20:
Amendments
in Hand Book of Procedures(HBP) 2015-20:
|
S.No. |
Para No. |
Existing Para |
Revised Para |
|
1. |
6.06 |
(b) Procedure as prescribed under Customs / Central Excise rules for
EOUs and units in EHTP / STP / BTP will be followed and appropriate bond
executed with Customs / Central Excise authorities. |
(b) Procedure as prescribed under Customs / Central Excise rules for
EOUs and units in EHTP / STP / BTP will be followed. |
|
2. |
6.20 |
(c) STP Units / EHTP Units / Software EOUs may also use all duty free equipment
/ goods for training purpose (including commercial training), subject to
condition that no duty free equipment / goods shall be installed outside
bonded premises for this purpose. |
(c) STP Units / EHTP Units / Software EOUs may also use all duty free
equipment / goods for training purpose (including commercial training),
subject to condition that no duty free equipment / goods shall be
installed outside premises of the unit for this purpose. |
|
3. |
6.40 |
(d) Eligible EOUs may install one fax machine and two computers in
their administrative / registered office outside bonded premises under
prior intimation to jurisdictional Asstt. / Deputy
Commissioner of Customs or Central Excise. |
(d) Eligible EOUs may install one fax machine and two computers in
their administrative / registered office outside premises of the unit under
prior intimation to jurisdictional Asstt. / Deputy
Commissioner of Customs or Central Excise. |
Amendments
in Appendices and ANFs:
|
S.No. |
Appendix |
Existing Para |
Revised Para |
|
1. |
Appendix 6E, Annexure- II |
10. Sanction of bonding
facilities: Yes No a. if "yes" date on which warehousing licence issued b. if
"no" date on which customs/excise approached. |
Deleted |
|
2. |
Appendix 6G |
I.(e) An
application for sale of goods in DTA (as per EOU Scheme) by the EOUs shall be
submitted to the Development Commissioner concerned in the application as
given in ANF-6C. The application shall be certified by an independent
Chartered Accountant/Cost Accountant and endorsed by the Bond Officer of
Customs/Central Excise having jurisdiction over the unit. The Development
Commissioner concerned will determine the extent of the DTA sale admissible
and issue authorization in terms of value. However, EOUs having status holder
certificate can sell finished goods into DTA under para 6.08 (a) of Foreign
Trade Policy under intimation to concerned Development Commissioner and
Jurisdictional Central Excise Authority in terms of Para 6.40 (h) of HBP. DTA
sale in terms of para 6.08 (a) of Policy shall be allowed only after
adjustment of advance DTA sale permission is granted. |
I.(e) An
application for sale of goods in DTA (as per EOU Scheme) by the EOUs shall be
submitted to the Development Commissioner concerned in the application as
given in ANF-6C. The application shall be certified by an independent
Chartered |
|
3. |
Appendix 6H |
3.(v) (i) Chartered Accountant's Certificate / Cost Accountant's Certificate,
meeting the following criteria, certifying receipt of the goods as shown in ANNEXURE-II
in the bonded premises, scrutiny of original invoice/bill of the supplier
and proof of payment against each invoice/bill and its reconciliation with
'C' Form. In case of IT enabled services (ITES)/Business Process Outsourcing
(BPO) units, reconciliation with 'C' form will not be necessary as they are
not eligible for issue of 'C' form. |
3.(v) (i) Chartered Accountant's Certificate / Cost Accountant's Certificate,
meeting the following criteria, certifying receipt of the goods as shown in ANNEXURE-II
in the premises of the unit, scrutiny of original invoice/bill of the
supplier and proof of payment against each invoice/bill and its
reconciliation with 'C' Form. In case of IT enabled services (ITES)/Business
Process Outsourcing (BPO) units, reconciliation with 'C' form will not be
necessary as they are not eligible for issue of 'C' form. |
|
4. |
Appendix 6H Annexure-I |
Application for claiming reimbursement of Central Sales Tax against
'C' Form and in case of IT enabled Services (ITES)/Business Process
Outsourcing (BPOs) Units without 'C' form for the goods brought into the bonded
Premises of the EOU/EHTP/STP for the quarter ending on _________ Point No. 5 of Annexure-I of Appendix 6H is as under: 5. Details of the goods brought into units (a) Name and address of the supplier (including the name of the state
where the supplier is located) (b) Description of Goods (c) Quantity (d) Value (e) Date of purchases of goods (f) Date of receipt of goods in the
Customs Bonded Premises of the EOU unit (g) Total amount of CST paid against 'C' Form (h) Total amount of CST paid (Without 'C' form) by ITES/BPO Unit (i) Sales Tax Registration No. (with date of issue) of the supplier under Section 7 of the
Central Sales Tax Act, 1956. |
Application for claiming reimbursement of Central Sales Tax against
'C' Form and in case of IT enabled Services (ITES)/ Business Process
Outsourcing (BPOs) Units without 'C' form for the goods brought into the premises of
the EOU/EHTP/STP for the quarter ending on __________ Point No. 5 of Annexure-I of Appendix 6H shall be substituted as
under: 5. Details of the goods brought into units (a) Name and address of the supplier (including the name of the state
where the supplier is located) (b) Description of Goods (c) Quantity (d) Value (e) Date of purchases of goods (f) Date of receipt of goods in the
premises of the EOU unit (g) Total amount of CST paid against 'C' Form (h) Total amount of CST paid (Without 'C' form) by ITES/BPO Unit (i) Sales Tax Registration No. (with date of issue) of the supplier under Section 7 of the
Central Sales Tax Act, 1956. |
|
5. |
Appendix 6H Annexure-II |
(i) The following documents/records have
been furnished by the applicant and have been examined and verified by me/us,
namely material handling register certified by the zone administration/Bonding
Officer, original invoice/bill, books of accounts and I Bank statement. |
(i) The following documents/records have
been furnished by the applicant and have been examined and verified by me/us,
namely material handling registers certified by the zone
administration/Jurisdictional Officer, original invoice/bill, books of
accounts and I Bank statement, |
|
6. |
Appendix 6M |
DTA units intending to get converted into EOU/EHTP/STP/BTP unit will
follow the procedure as below for such conversion :- (1) Apply to concerned Development Commissioner (DC) in a manner as
applicable to new units. (2) After getting approval of the project and obtaining Letter of
Permission (LOP) from DC, execute Legal Undertaking (LUT) in prescribed
format with DC. (3) Thereafter, apply for private bonded
licence to concerned Customs/Central Excise authority with execution of B-17
Bond. (3.1) If the unit is having outstanding export commitment under
advance authorization scheme, following procedure before execution of Bond
with customs and Central Excise Authority need to be adopted: (v) The unit will approach the Customs/Central Excise Authority for
execution of B-17 bond: |
DTA units intending to get converted into EOU/EHTP/STP/BTP unit will
follow the procedure as below for such conversion:- (1) Apply to concerned Development Commissioner (DC) in a manner as
applicable to new units. (2) After getting approval of the project and obtaining Letter of
Permission (LOP) from DC, execute Legal Undertaking (LUT) in prescribed
format with DC. (3) Deleted. (3.1) If the unit is having outstanding export commitment under
advance authorization scheme, following procedure needs to be adopted : (v) Deleted. |
|
7. |
ANF 6A Annexure |
(f) Are you agreeable to have your
whole unit customs bonded as required under the EOU scheme? |
(f) Deleted. |
|
8. |
ANF 6B |
4. (g) Date
of bonding licence obtained from jurisdictional C.E. under section 58 &
65 of Customs ACT, 1962. (h) Date of execution of B-17 bond. |
4. (g) & (h) Deleted |
|
9. |
Appendix 5C |
I. (a)(i) Copy of
ARO/Back to back inland letter of credit of Advance Authorisation for
intermediate supplies or Supply invoices or ARE-3 duly certified by the Bond
Office of EOU concerned showing that supplies have been received. |
I. (a)(i) Copy of ARO/Back to back inland
letter of credit of Advance Authorisation for intermediate supplies or Supply
invoices or ARE-3 duly certified by the Jurisdiction Office of EOU concerned
showing that supplies have been received. |