Circular No. 72/2000-Cus. dated 31/8/2000
Government of India
Ministry of Finance
Department of Revenue
Sub :- Administrative Control over Export Oriented Units (EOUs)/Export Processing Zones – Instructions regarding.
I am directed to invite your attention to the above mentioned subject. It has been brought to the notice of the Board that the existing arrangements require certain modifications so as to facilitate the work relating to EOUs.
2. The matter has been considered by the Board. It is noted that with the passage of time, a large number of Export Oriented Units has come up in the interiors of the country far away from the port towns and are in close proximity to the Central Excise Divisions and Ranges. Keeping in view the proximity of Central Excise Divisions and Ranges to the Export Oriented Units and also with a view to facilitate the work of the said EOUs, it has been decided that except for the EOUs located within the municipal limits of port cities/towns, the work of all EOUs shall be handled by the staff of jurisdictional Commissioner of Central Excise. In the case of port cities/towns etc. the work of EOUs located within the municipal limits of port cities/towns, shall be handled by jurisdictional Commissioner of Customs, Seaport. As regards the administrative control over the EPZs, the present arrangement would continue i.e. the work would continue to be handled by the Commissioners of Customs. Also, in case of new EPZs and the Special Economic Zones (SEZs) that are likely to come up in future, the administrative control shall be exercised by the jurisdictional Commissioner of Customs.
3. These instructions are issued in supercession of earlier instructions on the above subject.
4. Difficulties, if any, faced in the implementation of the instructions, may be brought to notice of the Board at an early date.