100% Export Oriented Unit Scheme - 100% EOU Scheme

1. Topics

2. Abbreviations Used

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3. Background, Objectives and Incentives/facilities available to EOUs

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4. Setting up of EOU, Minimum Investment Criterion and Approvals

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5. Conversion of DTA unit to EOU Unit

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6. Administrative Control

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7. Customs Bonding

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8. Procedure for bonding

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9. Manufacture in Bond

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10. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register

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11. Re-warehousing of goods imported or procured indigenously by EOUs

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12. Payment of Cost Recovery Charges or Merchant Overtime (MOT)

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13. Duty Free Procurement

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14. Issuance of Pre-authenticated CT-3 Books

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15. Availment of CENVAT Credit

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16. Import by EOU/EHTP/STP Units

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17. Into-bond Bill

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18. Period of Utilization

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19. Export by EOU/EHTP/STP Units

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20. Self Certification of Export Cargo

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21. Export through Courier, Export through Post, Export through Electronic Mode

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22. Agricultural & Aquaculture Units

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23. Granite Sector Units

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24. STP/EHTP Scheme

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25. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.

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26. Requirement of Bank Guarantee by EOU

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27. Permission for Job work

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28. Removal of Jigs/Moulds/Dies to Job-worker premises

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29. Export of goods from Job-worker’s Premise

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30. Job working facility to Gems and Jewellery EOUs

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31. Job-Working Abroad

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32. Job-work by EOU for DTA Unit

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33. DTA sale by EOUs - Duty Leviability on DTA Sales

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34. DTA sale entitlement

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35. DTA sale in case of Gems and Jewellery units

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36. Prohibition on DTA Sale for Specified EOUs

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37. Advance DTA Sale

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38. Valuation of Goods sold in DTA

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39. Duty to be paid on DTA sale made

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40. DTA sale of goods manufactured wholly out of Indigenous raw material

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41. DTA sale of By-product & Rejects

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42. DTA sale of Rags, Trimmings and Tailor cuttings

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43. DTA sale of specified miscellaneous goods

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44. DTA sale by Gems and Jewellery EOUs

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45. Other DTA sales

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46. Important Points to be noted regarding DTA Sale by EOUs

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47. Monitoring & Control of EOU; Debonding of EOUs

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48. Role of Development Commissioner

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49. Role of Central Excise Department

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50. Export obligation for EOUs

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51. Provision for NFE Calculation [Net Foreign Exchange Earnings]

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52. Supplies though not Import, but treated as Import for NFE purpose

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53. Supplies though not Export, but treated as Export for NFE purpose

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54. Guideline for monitoring performance of EOUs

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55. Action for shortfall in achievement of NFE after 3rd year of commencement

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56. Monitoring of Utilization of Goods Imported or Procured Duty Free

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57. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)

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58. Monitoring other than NFE

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59. Issuance of SCN against EOUs

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60. Debonding from EOU Scheme

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61. Depreciation of Debonded Capital goods of Computer & Computer Peripheral

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62. Depreciation in cases where NFE has not been achieved

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63. Relevant Date for payment of duty at the time of De-bonding

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64. Debonding in cases where SCN is pending for Adjudication

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65. Important changes in EOU Scheme in 2013

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66. Important changes in EOU Scheme in 2014

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67. Comparison of EOU and SEZ Schemes

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