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export procedure, requisites
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The highlights of EOU (Export Oriented Unit) and SEZ (Special Economic Zone) are as follows -

  • SEZ unit has to be located within the specified zones developed, while EOU unit can be set up at any of over 300 places all over India. [Similarly, STP/EHTP unit can be situated within the zone specifically developed or at any place where EOU can be set up]

  • The unit can import capital goods, raw materials, consumables, packing material, spares etc. without payment of customs duty. Similarly, these can be procured indigenously without payment of excise duty. Second hand capital goods can also be imported.

  • They have to achieve positive NFE (Net Foreign Exchange Earnings).

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