Circular No. 59/2001-Cus
1st November, 2001

F.No.305/79/2000-FTT(Pt.)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)

Sub :Taking Out of Laptop Computers Outside the Bonded Premises of EOUs and EPZ/EHTP/STP/SEZ units – Reg.

 I am directed to invite your kind attention to Board’s Circular Nos. 17/98-Cus, dated 16-3-98 and 84/2000-Cus, dated 6-10-2000 allowing authorised employees of EOUs and EPZ/STP/EHTP units engaged in development of software to take Laptop Computers and Video Projection System, out of the bonded premises temporarily. In this connection, a question has been raised as to whether the EOU/EPZ/EHTP/SEZ units engaged in activities other than development of software should also be allowed to take out Laptop Computers from their bonded premises temporarily. The Ministry of Commerce has recommended that such a facility should be allowed to all EOUs.

2.The matter has been examined. It is noted that the EOUs and EPZ/EHTP/SEZ units engaged in activities other than the activity of development of software also import computers (Desktop or Laptop) as “Office Equipment”. The computers so imported, though may not have any direct nexus with the manufacturing activity as such, are reportedly being used by the units to communicate and exchange information with their overseas partners frequently. The computers are also stated to be required for Enterprise Resource Planning, which integrates various functions across the organization. Taking this aspect in view as also considering that the facility, if extended on a large-scale, is liable to be misused, it has been decided that the laptop/desktop computers so imported / procured indigenously duty free, not exceeding two in numbers, may be allowed to be taken outside the bonded area of the such units temporarily for use by their authorised employees subject to following of conditions and procedures as envisaged in Board’s Circular No.17/98-Customs dated 16-3-98.

3 The Board’s Circular Nos .17/98-Customs, dated 16-3-98 and 84/2000-Cus dated 16-10-2000 stand modified to the above extent.

4. Difficulties, if any, faced in the implementation of the above instructions, may be brought to the notice of the Board at an early date.

  Kindly acknowledge receipt of this Circular.

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Category : Custom Duty (6694)
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