Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs ete. - Amendment in (i) paras 6.06, 6.20 and 6.40 of Hand Book of Procedures(HBP) 20152020; and (ii) Appendix 6E, 6G,6H, 6M,5C and ANF 6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-2020

(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I SECTION-I)

Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Public Notice No. 2S72015-2020 New Delhi, Dated the \ August, 2016

Subject: Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs ete. - Amendment in (i) paras 6.06, 6.20 and 6.40 of Hand Book of Procedures(HBP) 20152020; and (ii) Appendix 6E, 6G,6H, 6M,5C and ANF 6A, ANF 6B of Appendices and Aayat Niryat Forms of FTP 2015-2020- reg.

In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy 2015-20, 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:

|1.||(b)<br>Procedure<br>as<br>prescribed<br>under| (b) Procedure as prescribed under<br>Customs / Central Excise rules forEOUs| Customs / Central Excise rules for<br>and units in EHTP / STP / BTP will be |EOUs and units in EHTP / STP /<br>followed<br>and<br>appropriate<br>bond| BTP will be followed.|
|---|---|---|
|||executed<br>with<br>Customs<br>/<br>Central|
|||Excise authorities.|
|2.|6.20|(c) STP Units<br>/ EHTP Units / Software |(c) STP Units<br>/ EHTP Units<br>/|
|||EOUs<br>may<br>also<br>use<br>all<br>duty<br>free |Software EOUs may also use all<br>equipment / goods for training purpose | duty free equipment / goods for<br>(including commercial training), subject | training<br>purpose<br>(including<br>to condition thatnoduty freeequipment / |commercial<br>training),<br>subject<br>to<br>goods shall be installed outside bonded| condition<br>that<br>no<br>duty<br>free|
|||premises for this purpose.<br>equipment<br>/<br>goods<br>shall<br>be|
|||installed outside premises of the|
|||unit for this purpose.|
|3.|6.40|(d) Eligible EOUs may install one fax | (d) Eligible EOUs may install one<br>machine and two computers<br>in<br>their | fax machine and two computers in<br>administrative / registered office outside|their<br>administrative<br>/<br>registered<br>bonded premises under prior intimation| office outside premises ofthe unit|
|||to<br>jurisdictional<br>Asstt.<br>/<br>Deputy]<br>under<br>prior<br>intimation<br>to|

ministrative<br>/<br>registered<br>bonded premises under prior intimation| office outside premises ofthe unit|
|||to<br>jurisdictional<br>Asstt.<br>/<br>Deputy]<br>under<br>prior<br>intimation<br>to|
|||Commissioner of Customs or Central|jurisdictional<br>Asstt.<br>/<br>Deputy<br>Excise.<br>Commissioner<br>of<br>Customs<br>or|
|||CentralExcise.|

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Amendments in Appendices and ANFs:

|Amendments|AmendmentsinAppendices|AppendicesandANFs:||
|---|---|---|---|
|Amendments|Amendments in Appendices|Appendices and ANFs:||
|||||
|Appendix|Appendix|10. Sanction of bonding facilities: |Deleted||
|6E,<br>Annexure-|Annexure-II|a.|Yes<br>No<br>a.<br>if<br>"yes"<br>date<br>on<br>which||
|Annexure-|Annexure- II |a.|a.<br>if<br>"yes"<br>date<br>on<br>which<br>warehousinglicenceissued||
|||warehousing licence issued||
|||b.<br>if<br>"no"<br>date<br>on<br>which<br>customs/exciseapproached.||
|Appendix|Appendix|customs/excise approached.<br>I.(e)Anapplicationforsaleof|I.(e)Anapplicationfor|forsaleofgoods|
|Appendix<br>6G|Appendix|I.(e) An application for sale of| I.(e)An application for<br>goods<br>inDTA<br>(as<br>per<br>EOU|DTA(asperEOU|for sale ofgoods<br>Scheme)|
|6G||goods<br>in DTA<br>(as<br>per<br>EOU| DTA (as per EOU <br>Scheme) by the EOUs shall be |EOUs<br>shall<br>be<br>submitted<br>submitted<br>to<br>the<br>Development|DevelopmentCommissioner|Scheme) <br>submitted<br>Commissionerconcerned|
|||submitted<br>to<br>the<br>Development |Development Commissioner<br>Commissionerconcernedinthe|intheapplicationasgiven<br>applicationasgiveninANF-6C.|Theapplicationshallbe|Commissioner concerned<br>giveninANF-6C.<br>becertified|
|||Commissioner concerned in the| in the application as given<br>application as given in ANF-6C.| The application shall be<br>Theapplicationshallbecertified|independent|given in ANF-6C.<br>be certified<br>Chartered|

concerned in the| in the application as given<br>application as given in ANF-6C.| The application shall be<br>Theapplicationshallbecertified|independent|given in ANF-6C.<br>be certified<br>Chartered|
|||The application shall be certified |independent<br>by<br>an<br>independent<br>Chartered|Accountant/Cost<br>Accountant|Chartered<br>Accountant|
|||by<br>an<br>independent<br>Chartered |Accountant/Cost<br>Accountant<br>Accountant/CostAccountantand|endorsedbytheJurisdictional|Accountant<br>Jurisdictional|
|||Accountant/Cost Accountant and| endorsed by the Jurisdictional<br>endorsedbytheBondOfficerof|of<br>Customs/Central|Jurisdictional <br>Excise|
||jurisdiction|endorsed by the Bond Officer of |of<br>Customs/Central<br>Customs/Central<br>Excise<br>having| jurisdiction<br>over<br>the<br>jurisdictionoverthe<br>unit.The|DevelopmentCommissioner|Excise<br>the<br>unit.<br>Commissionerconcerned|
||jurisdiction|jurisdiction over the<br>unit. The |Development Commissioner<br>Development<br>Commissioner|willdeterminetheextent|Commissioner concerned<br>extentofthe|
|||Development<br>Commissioner| will determine the extent<br>concerned<br>will<br>determine<br>the|saleadmissibleandissue|extent of the<br>issueauthorization|
|||concerned<br>will<br>determine<br>the| sale admissible and issue<br>extentoftheDTAsaleadmissible|intermsofvalue.|issue authorization<br>However,|
|||extent oftheDTA sale admissible |in terms of value.

oncerned<br>will<br>determine<br>the| sale admissible and issue<br>extentoftheDTAsaleadmissible|intermsofvalue.|issue authorization<br>However,|
|||extent oftheDTA sale admissible |in terms of value. <br>andissueauthorizationintermsof|havingstatusholdercertificate|However, <br>certificatecan|
|||and issue authorization interms of|having status holder certificate<br>value.<br>However, EOUs having| finished goods into DTA<br>statusholdercertificatecansell|6.08(a)of ForeignTrade|certificate can<br>DTA under<br>TradePolicy|
|||status holder certificate can sell |6.08 (a) of Foreign Trade<br>finishedgoodsintoDTAunder|intimationtoconcerned<br>para6.08(a)ofForeignTrade|Commissioner<br>and|Trade Policy<br>concernedDevelopment<br>Jurisdictional|
|||finished goods into DTA under| intimation to concerned<br>para 6.08 (a) of Foreign Trade |Commissioner<br>and<br>Policy<br>under<br>intimation<br>to|CentralExciseAuthority|concerned Development<br>Jurisdictional<br>Authorityinterms|
|||Policy<br>under<br>intimation<br>to | Central Excise Authority<br>concerned<br>Development |Para 6.40 (h) of HBP.<br>CommissionerandJurisdictional|termsofpara6.08(a)of|Authority in terms<br>HBP. DTA <br>ofPolicyshall|
|||Commissioner and Jurisdictional|terms ofpara6.08 (a)of<br>CentralExciseAuthorityinterms|allowed<br>only<br>after|ofPolicy shall<br>adjustment|
|||Central Excise Authority in terms|allowed<br>only<br>after<br>ofPara6.40(h)ofHBP.DTA|advance<br>DTA<br>sale|adjustment<br>permission|
|||of Para 6.40 (h) of HBP.

fter|ofPolicy shall<br>adjustment|
|||Central Excise Authority in terms|allowed<br>only<br>after<br>ofPara6.40(h)ofHBP.DTA|advance<br>DTA<br>sale|adjustment<br>permission|
|||of Para 6.40 (h) of HBP. DTA| advance<br>DTA<br>sale<br>saleintermsofpara6.08(a)of|granted.|permission|
|||sale in terms of para 6.08 (a) of| granted.<br>Policy shall be allowed only after||
||permission|adjustment of advance DTA sale<br>permissionisgranted.||
|Appendix|permission<br>Appendix|permission is granted.<br>3.(v)(i)<br>3.(v)(i)||
|Appendix<br>6H|Appendix<br>Chartered|3.(v) (i)<br>3.(v) (i)<br>Chartered<br>Accountant’s|CharteredAccountant’s|Accountant’s<br>Certificate|
|6H|Chartered<br>Certificate|Chartered<br>Accountant’s |Chartered Accountant’s<br>Certificate<br>/CostAccountant’s|CostAccountant’sCertificate,|Accountant’s<br>Certificate<br>Certificate,meeting|
||Certificate<br>Certificate,<br>criteria,|Certificate<br>/ Cost Accountant’s |Cost Accountant’s Certificate,<br>Certificate, meeting the following| the following criteria, <br>criteria,certifyingreceiptofthe|<br>of<br>the<br>goods<br>as|Certificate, meeting<br> certifying <br>as<br>shown|
||criteria,<br>goods|criteria, certifying receipt of the|<br>of<br>the<br>goods<br>as<br>goodsasshowninANNEXURE-|ANNEXURE-II<br>inthe|as<br>shown<br>thepremises|
||goods<br>If|goods as shown inANNEXURE- |ANNEXURE-II<br>in the<br>If<br>in<br>the<br>bonded<br>premises,|the<br>unit,<br>scrutiny|the premises<br>scrutiny<br>of<br>original|

br>shown<br>thepremises|
||goods<br>If|goods as shown inANNEXURE- |ANNEXURE-II<br>in the<br>If<br>in<br>the<br>bonded<br>premises,|the<br>unit,<br>scrutiny|the premises<br>scrutiny<br>of<br>original|
||If<br>scrutiny|If<br>in<br>the<br>bonded<br>premises,|the<br>unit,<br>scrutiny<br>scrutinyoforiginalinvoice/billof|invoice/billofthesupplier|scrutiny<br>of<br>original<br>supplierandproof|
||scrutiny<br>the<br>against|scrutiny oforiginal invoice/bill of| invoice/bill ofthe supplier<br>the supplier and proofofpayment |payment against each <br>againsteachinvoice/billandits|itsreconciliationwith|supplierandproof<br> invoice/bill<br>with‘C’Form.|
||against<br>reconciliation|against each invoice/bill and its| its reconciliation with<br>reconciliationwith‘C’Form.<br>In|<br>case<br>of<br>IT<br>enabled|with ‘C’ Form.<br>enabled_services|

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|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(ITES)/Business|Process|||(BPO)|units,|reconciliation|with|‘C’|
|Outsourcing|(BPO)|units,|| form|will|not|be|necessary|as|they|are|
|reconciliation|with|‘C’|form|will|||not|eligible|for issue of ‘C’|form.|
|not|be|necessary|as|they|are|not|
|eligible|for|issue|of ‘C’|form.|
|4,|Appendix|Application|for|claiming | Application|for|claiming|
|6H|reimbursement|of|Central|Sales|| reimbursement|of|Central|Sales|Tax|
|Annexure|-I_|||Tax|against|‘C’|Form|and|in|case ||against|‘C’|Form|and|in|case|of|IT|

or|claiming | Application|for|claiming|
|6H|reimbursement|of|Central|Sales|| reimbursement|of|Central|Sales|Tax|
|Annexure|-I_|||Tax|against|‘C’|Form|and|in|case ||against|‘C’|Form|and|in|case|of|IT|
|of|IT|enabled|Services|| enabled|Services|(ITES)/Business|
|(ITES)/Business|Process|| Process|Outsourcing|(BPOs)|Units|
|Outsourcing|(BPOs)|Units|| without|‘C’|form|for|the|goods|brought|
|without|‘C’|form|for|the|goods|||into|the|premises|of|the|
|brought|into|the|bonded|||EOU/EHTP/STP|for the|quarter|ending|
|Premises|of|the|EOU/EHTP/STP||on|
|for|the|quarter|ending|on|
|Point|No.|5|of|Annexure|-I|of|||Point|No.|5|of|Annexure|—I|of|
|Appendix 6H|is|as|under:|Appendix|6H|shall|be|substituted|as|
|under:|
|5.|Details|of|the|goods|5.|Details|of|the|goods|brought|into|
|brought|into|units|units|
|(a)|Name|and|address|of|the|(a) Name|and|address|of the|supplier|
|supplier|(including|the|name|of|||(including|the|name|of|the|state|
|the|state|where|the|supplier|is|||where|the|supplier|is|located)|
|located)|
|(b)|Description|of Goods|(b)|Description|of Goods|
|(c) Quantity|(c) Quantity|
|(d) Value|——|
|(e)|Date|of purchases|of goods|
|(f)|Date|of receipt|of goods|in|(e) Date of|purchases of|goods|
|the Customs|Bonded Premises|(f)|Date|of|receipt|of|goods|in|the|
|of the FOU unit|premises of the EOU unit|
|8) Total amount of|CST|paid|(g) Total amount of|CST paid against|
|against ‘C’ Form|‘C’ Form|
|(h) Total amount of|CST paid|(h)|Fatal|amount|of|CST|paid|
|ITES/BPO|Unit|vat|
|(i)|Sales|Tax|Registration No.|(i)|Sales|Tax|Registration|No.|(with|

of|CST paid against|
|against ‘C’ Form|‘C’ Form|
|(h) Total amount of|CST paid|(h)|Fatal|amount|of|CST|paid|
|ITES/BPO|Unit|vat|
|(i)|Sales|Tax|Registration No.|(i)|Sales|Tax|Registration|No.|(with|
|(with|date|of issue)|of|the|date|of|issue)|of|the|supplier|under|
|supplier under Section 7 of|the|Section|7|of|the|Central|Sales|Tax|
|Central|Sales|Tax|Act,|1956.|Act,|1956.|
|3.|Appendix|(i)|The|following ||(i)|The|following|documents/records|
|6H|documents/records|have|been ||have|been|furnished|by|the|applicant|
|Annexure|-II|||furnished|by|the|applicant|and ||and|have|been|examined|and|verified|

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||||have been examined and verified |by me/us, namely material handling<br>by<br>me/us,<br>namely<br>material | registers<br>certified<br>by<br>the<br>zone<br>handling registers certified by the |administration/Jurisdictional<br>Officer,<br>zone<br>administration/Bonding| original invoice/bill, books ofaccounts<br>Officer,<br>original<br>invoice/bill, |and 1 Bank statement,|
|---|---|---|---|
||||books of accounts and<br>| Bank<br>statement,|
||Appendix<br>6M||DTA<br>units<br>intending<br>to<br>get} DTA units intending to get converted<br>converted<br>into |into EOU/EHTP/STP/BTP<br>unit<br>will<br>EOU/EHTP/STP/BTP<br>unit<br>will |follow the procedure as below for such<br>follow the procedure as below for| conversion:-|
||||such conversion:-|

d<br>into |into EOU/EHTP/STP/BTP<br>unit<br>will<br>EOU/EHTP/STP/BTP<br>unit<br>will |follow the procedure as below for such<br>follow the procedure as below for| conversion:-|
||||such conversion:-|
||||(1)<br>Apply<br>to<br>concerned| (1) Apply to concerned Development<br>Development Commissioner (DC) |Commissioner (DC) in a manner as<br>in a manner as applicable to new| applicabletonew units.<br>units.|
||||(2) After getting approval of the| (2) Aftergettingapproval ofthe project<br>project and obtaining Letter of|and<br>obtaining<br>Letter of Permission<br>Permission<br>(LOP)<br>from<br>DC,/(LOP)<br>from<br>DC,<br>execute<br>Legal<br>execute Legal Undertaking(LUT)|Undertaking<br>(LUT)<br>in_ prescribed<br>in prescribed formatwith DC.<br>format with DC.|
||||(3) Thereafter, apply for private| (3)Deleted.|
||||bonded<br>licence<br>to<br>concerned|
||||Customs/<br>Central<br>Excise|
||||authority with execution ofB-17|
||||Bond.|
||||(3.1)<br>If<br>the<br>unit<br>is<br>having| (3.1) If the unit is having outstanding<br>outstanding<br>export commitment| export<br>commitment<br>under<br>advance<br>under<br>advance<br>authorization| authorization<br>scheme,<br>following<br>scheme,<br>following<br>procedure| procedureneeds to beadopted :<br>before execution of Bond with|
||||customs<br>and<br>Central<br>Excise|
||||Authority need to be adopted :|
||||(v)The<br>unit<br>will<br>approach<br>the| (v) Deleted.<br>Customs/Central Excise Authority|
||||for execution ofB-17 bond:|
|7.|ANF<br>Annexure|6A||(f) Are you agreeable to have| (f) Deleted.<br>yourwhole unit customs bonded|

pproach<br>the| (v) Deleted.<br>Customs/Central Excise Authority|
||||for execution ofB-17 bond:|
|7.|ANF<br>Annexure|6A||(f) Are you agreeable to have| (f) Deleted.<br>yourwhole unit customs bonded|
||||as<br>required<br>under<br>the EOU|
||||scheme?|
||ANF6B||4.<br>4. (g)& (h)<br>(g)<br>Date<br>of bonding<br>licence |Deleted|
||||obtained from jurisdictional|
||||C.E. under section 58 & 65 of|
||||Customs Act, 1962|
||||(h) Date of execution of B-17|
||||bond.|

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Appendix I. (a)(i) Copy of ARO/Back to | I. (a)(i) Copy of ARO/Back to back 5C back inland letter of credit of | inland letter of credit of Advance Advance Authorisation for | Authorisation for intermediate supplies intermediate supplies or Supply | or Supply invoices or ARE-3 duly invoices or ARE-3 duly certified | certified by the Jurisdiction Office of by the Bond Office of EOU | EOU concerned showing that supplies concerned showing that supplies | have been received. have been received.

7 bs okt —_ Fe Director [Anup Wadhawan] General of Foreign Trade Email: dgft@nic.in

[Issued from File No.01/92/180/100/AM16/PC VI]

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