Circular No. 13/2003-Cus., dated 3-3-2003

F. No. 450/126/98-Cus.IV

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Examination norms for export goods at port of export for exports by EOUs and units in SEZs - Regarding.

I am directed to refer to the Board’s Circular No. 6/2002-Cus., dated 23-1-2002 [2002 (140) ELT T10] on the above-mentioned subject. In this connection, representations have been received by the Board as to what would be the examination norms for exports by EOUs and units in SEZs. It has been pointed out that such exports are undertaken under the Free Shipping Bills, but certain export incentives are available to them.

2. The matter has been examined and it is clarified that exports by EOUs and units in SEZs shall be governed by examination norms, as applicable for EPCG/DEEC schemes, prescribed in para 2.1(D) of the Circular No. 6/2002-Cus., dated 23-1-2002. However, if the export consignment of EOUs or SEZs unit has been sealed by Customs/Central Excise Officer, the norms at para 2.1(A) of the said Circular will apply. The norms prescribed in para 2.1(B) of the said Circular for exports under ‘free shipping bill’ is applicable to only those exports which are not under any export promotion scheme.

3. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notices/Standing Orders.

4. Difficulties, if any, in the implementation of these instructions may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular.

Also Refer Circular No. 1/2009-Cus Dated 13/1/2009