Into Bond Clearance [100% EOU & others]

It is to be borne in mind that the difference between the assessment of BE for Home Consumption and the Into Bond BE are that the duty will be paid at the time of removal from the warehouse at the rate of duty prevailing on that date. All the checks and verifications are to be done in respect of into bond clearance just like clearance for Home Consumption since in the event of failure to fulfil the Export obligation or any other condition, appropriate duty may have to be demanded.