Circular No. 1/94 /(100% EOUs) , dated 05/04/1994
Circular No. 1/94 /(100% EOUs)
Dated 05/04/1994
F.No. 305/31/94-FTT (Pt. I)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)

Sub:- Expeditious clearance of imported cargo for units in 100% EOUs - Procedures

In order to facilitate expeditious clearance of Imported Cargo for units in the 100% EOU Scheme, the following procedure shall be followed :

1. Where goods are imported at the Customs Port/airport/ICD etc., and are required to be send to a 100% EOU located at station away from the place of Import:

(a) The importer will produce the following documents:

(i) Into Bond Bill of Entry (in quadruplicate)
(ii) Invoices
(iii) Packing List
(iv) Certificate of Origin
(v) No objection Certificate issued by the Supdt. I/C of 100% EOU
(vi) End use Bond
(vii) Attested copy of legal undertaking for 100% EOU
(viii) Attested copy of Private Bonded warehouse licence issued by the AC.
(ix) Copy of the Green Card
(x) Copy of three-in-one Bond

The Into Bond Bill of Entry shall be assessed at the port/airport/ICD etc., as at present :

(b) Goods may be superficially examined as to the marks, numbers, gross weight, etc., by the customs staff for the purposes of completion of assessment and for facilitating the importer for filing of "Transit Bond" and "Double Duty Bond" i.e., imported goods need not be subjected to detailed examination at the port of import/airport/ICD etc., since these are required to be examined in full at the bonded premises of the 100% EOU.

(c) The imported goods, after being duly sealed whether FCL/LCL by the Customs at place of imports, shall be sent to the bonded warehousing premises of the 100% EOU. Goods in packages may be wire sealed where necessary (for example, crates/barrels/metal containers etc., need not be wire sealed).

(d) The goods shall move under cover of "Into Bond Bill of Entry" (In quadruplicate) filed with the Customs station, the original being retained at customs station of import and the three copies sent alongwith consignment. The officer-incharge of the 100% EOU will record the re-warehousing certificate alongwith detailed examination report on the duplicate and triplicate and return the duplicate to the Assistant Commissioner (Bond) of the Customs station of import. The triplicate will be retained by him for his record and quadruplicate will be given to the party for his record.

(e) In cases, where the import of goods/packages are in such quantity that it would not be sufficient or economical for engaging full truck for such transfer, the Assistant Commissioner (Bond) at the point of import could allow, at the request of the importer in such cases, carriage of such imported goods with other cargo in the same truck provided the imported goods are carried by the public carrier of repute.

(f) At the 100% EOU, the goods shall be subjected to detailed examination re-warehousing certificate alongwith the detailed examination report be issued as indicated above.

(g) In the event of any discrepancy in the goods receipted as found on examination the same shall be conveyed to the Customs station of import by speed post through which goods had been imported for the purpose of updating the position on the original copy of "Into Bond Bill of Entry" and connected record. The bond officer of the warehousing unit can, however, allow the issue of the raw-materials for use in 100% EOU.

2. When goods imported are required to be sent to a 100% EOU located at the same station, the procedure as above shall be followed. However, for transit of goods from the Customs station to the local 100% EOU, the importer may be give the option either to take the goods under the preventive escort or give a transit Bond for the purpose.

3. When the unit is located at a station away from the place of import, the importing units may be required to file two sets of Bonds-one for all activities at the Customs station and one for all activities at the 100% EOU. Where it is possible to merge the "Double Duty Bond" and "Transit Bond" at the place of import, Assistant Commissioners and advised to take single bond for such purposes. Similarly, Assistant Commissioners can take single bond U/S 65 of the Customs Act for carrying out in Bond manufacture and as per sub-para (6) of para 1 of Custom Notification 13/81 dated 9-2-1981 to fulfill the export obligation. In this connection, attention is invited to the proforma of single bond (in lieu of three different bonds) which was circulated under Ministry's letter No. 305/107/86-FTT (Pt) dated 23rd March, 1992. (Annexure 10).

4. When the unit is located locally at the place of import and is within the jurisdiction of the same Commissioner, it may be appropriate to accept a single bond covering all the provisions of Section 65 of the Customs Act, Section 59(2) of the Customs Act and bond under Notification No. 13/81 dated 9-2-1981. The possibility of merging the transit bond also, if opted for in the same bond, may be explored and implemented (Board's Circular No. 1/94 dated 5-4-1994 at Annexure 15).