9.10 The import shall be subject to the following conditions: (a) The goods shall be imported into the EOU / EPZ / EHTP / STP premises. However, agriculture and allied sectors and granite sector units in EOU / EPZ may supply / transfer the capital goods and the inputs in the farms / fields / quarries with prior intimation to the jurisdictional Assistant Commissioner of Customs and Central Excise, provided the ownership of the goods rests with EOU / EPZ units.

(b) The normal procedure as prescribed under Customs / Excise rules for EOUs and units in EPZs / EHTP / STP will be followed and appropriate bond executed with Customs / Excise authority

(c) Import of prohibited items in the ITC(HS) shall not be allowed;

(d) The goods, except capital goods and spares, shall be utilised by EOU/EPZ units as per Policy within a period of two years or as may be extended by Customs authority. For items covered by chapter 8 of the Policy, the provisions of that chapter shall apply to such units. However, in case of SEZ units, the goods shall be utilised within the approval period of 5 years.

(The above paragraph has been amended vide Public Notice No.37(RE-00)/1997-2002 dated the 9th October,2000)

(e) Goods already imported / shipped / arrived before the issue of LOP / LOI are also eligible for duty free clearance under the EOU / EPZ / EHTP / STP scheme provided customs duty has not been paid and the goods have not been cleared from Customs.