Export - Stuffing of export cargo in containers in the premises of units under 100% EOU Scheme.

Document Text

EOU - Stuffing and examination of export cargo in factory premises: F. No. 434/5/91-CUS-IV (Part), dated 13th March, 1991. Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, New Delhi. Subject: - Stuffing of export cargo in containers in the premises of units under 100% EOU Scheme – Regarding: The Container Corporation of India have brought to the notice of the Board that stuffing of export cargo in containers is not being permitted in some of the units under the 100% EOU Scheme where the Customs/Central Excise Staff is normally available to exercise supervision. 2. Since in the normal course the facility of stuffing of export cargo in containers, its examination and sealing by Customs/Central Excise Staff in the factory premises of manufacture, whose units otherwise come under Central Excise control, is being permitted under A.R. 4 procedure, it is considered that there should be no difficulty in allowing the same facility to units under 100% EOU Scheme, which are under Customs bond and where our staff is available. 3. In view of the above, I am directed to convey that stuffing of export cargo in containers, its examination and sealing by Customs/Central Excise Staff and forwarding of containers for final export under A.R. 4 procedure to the port, may be allowed to units operating under the 100% EOU Scheme.

HS Codes Referenced

Need the current duty rate?

Calculate the full duty cascade — BCD, SWS, IGST and trade remedies — for any HS code, free.