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100% Export Oriented Unit Scheme - 100% EOU Scheme
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100% Export Oriented Unit Scheme - 100% EOU Scheme

  1. Topics

  2. Abbreviations Used
  3. Background, Objectives and Incentives/facilities available to EOUs
  4. Setting up of EOU, Minimum Investment Criterion and Approvals
  5. Conversion of DTA unit to EOU Unit
  6. Administrative Control
  7. Customs Bonding
  8. Procedure for bonding
  9. Manufacture in Bond
  10. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
  11. Re-warehousing of goods imported or procured indigenously by EOUs
  12. Payment of Cost Recovery Charges or Merchant Overtime (MOT)
  13. Duty Free Procurement
  14. Issuance of Pre-authenticated CT-3 Books
  15. Availment of CENVAT Credit
  16. Import by EOU/EHTP/STP Units
  17. Into-bond Bill
  18. Period of Utilization
  19. Export by EOU/EHTP/STP Units
  20. Self Certification of Export Cargo
  21. Export through Courier, Export through Post, Export through Electronic Mode
  22. Agricultural & Aquaculture Units
  23. Granite Sector Units
  24. STP/EHTP Scheme
  25. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
  26. Requirement of Bank Guarantee by EOU
  27. Permission for Job work
  28. Removal of Jigs/Moulds/Dies to Job-worker premises
  29. Export of goods from Job-worker’s Premise
  30. Job working facility to Gems and Jewellery EOUs
  31. Job-Working Abroad
  32. Job-work by EOU for DTA Unit
  33. DTA sale by EOUs - Duty Leviability on DTA Sales
  34. DTA sale entitlement
  35. DTA sale in case of Gems and Jewellery units
  36. Prohibition on DTA Sale for Specified EOUs
  37. Advance DTA Sale
  38. Valuation of Goods sold in DTA
  39. Duty to be paid on DTA sale made
  40. DTA sale of goods manufactured wholly out of Indigenous raw material
  41. DTA sale of By-product & Rejects
  42. DTA sale of Rags, Trimmings and Tailor cuttings
  43. DTA sale of specified miscellaneous goods
  44. DTA sale by Gems and Jewellery EOUs
  45. Other DTA sales
  46. Important Points to be noted regarding DTA Sale by EOUs
  47. Monitoring & Control of EOU; Debonding of EOUs
  48. Role of Development Commissioner
  49. Role of Central Excise Department
  50. Export obligation for EOUs
  51. Provision for NFE Calculation [Net Foreign Exchange Earnings]
  52. Supplies though not Import, but treated as Import for NFE purpose
  53. Supplies though not Export, but treated as Export for NFE purpose
  54. Guideline for monitoring performance of EOUs
  55. Action for shortfall in achievement of NFE after 3rd year of commencement
  56. Monitoring of Utilization of Goods Imported or Procured Duty Free
  57. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
  58. Monitoring other than NFE
  59. Issuance of SCN against EOUs
  60. Debonding from EOU Scheme
  61. Depreciation of Debonded Capital goods of Computer & Computer Peripheral
  62. Depreciation in cases where NFE has not been achieved
  63. Relevant Date for payment of duty at the time of De-bonding
  64. Debonding in cases where SCN is pending for Adjudication
  65. Important changes in EOU Scheme in 2013
  66. Important changes in EOU Scheme in 2014
  67. Comparison of EOU and SEZ Schemes