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Regarding Revision of Handbook of Procedures (HBP)- Changes/ amendments in the EOU/EHTP/STP/BTP Schemes
June, 12th 2015
                                                   Circular No. 19/2015-Cus

                   F. No. DGEP/FTP/23/2014-EOU & G&J
                              Government of India
                            Ministry of Finance
                           Department of Revenue
                     Central Board of Excise & Customs
                  Directorate General of Export Promotion

                                                New Delhi, the 9th June, 2015

All Principal Chief Commissioner of Customs/Central Excise,
All Chief Commissioner of Customs/Central Excise,

All Principal Commissioner of Customs/Central Excise,
All Commissioner of Customs/Central Excise.


      Sub: Revision of Handbook of Procedures (HBP)- Changes/
           amendments in the EOU/EHTP/STP/BTP Schemes-reg.

      New Handbook of Procedures (HBP) 2015-2020 has been notified by
DGFT vide Public Notice No. 01/2015-2020 dated 01.04.2015. In this regard,
attention is invited to CBEC Circular No. 17/2006-Cus dated 1st June, 2006
and Circular No. 19/2007-Cus dated 3rd June, 2007 as amended by Circular
No.16/2014-Cus dated 18th December 2014 regarding units set up under

2.     As per the para 6.40(c) of HBP 2015-2020, `the turnover limit of Rs 15
crores and above in the preceding year' has now been revised to `the turnover
limit of Rs. 10 crores and above in the preceding year'.

3.    Accordingly, the Para 7 of Circular No. 17/2006-Cus dated 1st June,
2006 regarding the Fast Track Scheme for EOUs for import of goods and
opening Para of Circular No. 19/2007-Cus dated 3rd June, 2007 shall be taken
as modified to the above extent.

4.    This issues with the approval of CBEC.

5.    Receipt of this circular may kindly be acknowledged.

6.    Hindi version will follow.

                                                         Yours faithfully


                                                        (Dr. Tejpal Singh)
                                                     Addl. Director General
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