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Comparison of EOU and SEZ Schemes

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 66 - The comparative charts of EOU and SEZ Schemes are as explained below: Sr. No. Benefits Special Economic Zone (SEZ) Unit Export Oriented Unit (EOU) 1. Income Tax 100% income-tax exemption for five years and 50% exemption for five years and thereafter 50% exemption for five years in case of re-investment of profits in terms of section 10AA of Income Tax Act, 1961 inserted after section 10A as per the Second Schedule of the .....

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1.3.2011 (i.e. Assessment Year 2011-12) or first 10 years, whichever is earlier. At present, no income tax exemption available to EOU/STP/EHTP/BTP units 2. Construction Material Goods for infrastructure development/maintenance i.e. construction material allowed to be imported/procured indigenously duty free. Goods for infrastructure development i.e. construction material not allowed to be imported/procured indigenously duty free. 3. Service Tax SEZ units/developer exempted from payment of servic .....

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ever CST reimbursement to be claimed from jurisdictional Development Commissioner. 5. DTA Sale DTA sale allowed on payment of full Customs duty as applicable on imported goods. Limited DTA sale (upto 50% of FOB value of exports) permitted on payment of concessional rate of duty. Subject to achievement of +NFE, EOUs are allowed to sell goods in DTA on payment of full excise duty which is equivalent to import duty. 6. Trading Unit Trading units are allowed to be set up in SEZ. Trading units are no .....

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harges recoverable for the customs staff deputed during office hours. Exclusive customs staff deployed in the SEZ for handling customs work. Cost recovery charges for staff posted in the SEZ are required to be paid by the Developer. Cost recovery charges or Merchant Overtime recoverable for the customs staff deputed even during office hours. No exclusive customs/central excise staff for handling customs/Central Excise work relating to the unit. 10. Period of utilization Duty free goods (except c .....

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