UT 1, B1, B2, B3 Bonds

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Dear All, Please let me know who are suppose to execute  UT1, B1, B2 and B3 Bonds.

Replies (1)

UT-1 - manufacturer for clearance of goods for  export of excisable goods without payment of duty 

B-1- Manufacturer or Merchant export for clearance of goods for export without payment of duty 

B-2 - Manufactuer or obliger( buyer) for provisional assessment of duty.

B-3 - 100% EOU/ STPI/SEZ/EPZ for procurement of goods for warehousing / onward use for export  


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