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Export Oriented Units vs.


• Factors
• Establishment
• Import Procedures
• Procedure
• Green Channel
• Custom Clearance
• Export Of Final Production
• Central Sales Tax (CST)
• Supplies made by Indian Suppliers Infrastructure
• Infrastructure

The Export Oriented Units (EOUs) scheme introduced in early 1981 is

complementary to the SEZ scheme. It adopts the same production regime but
offers a wide option in locations with reference to factors like source of raw
materials, ports of export, hinterland facilities, availability of technological skills,
existence of an industrial base and the need for a larger area of land for the
project. 1764 units are in operation under the EOU scheme as on March, 2004.

Special Economic
Factors Export Oriented Units (EOU)
Zone (SEZ)
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
Minimum investment in plant and
machinery and building is Rs 100 lakhs for There is no such
EOU. This should be before commencement limit for SEZ.
of commercial production.
Green Channel There is no physical supervision of There is no
customs / excise authorities over physical
production and clearances, but prescribed supervision of
records are required to be maintained. customs /
excise authorities
over production
clearances, but
prescribed records
required to be
In case of SEZ
units, customs
Fast Track Clearance Scheme (FTCS) for
Custom clearance for
clearances of imported consignments for
Clearance export and import
is obtained within
the zone itself.
Generally, all final
production should
Generally, all final production should be
Export of final be exported,
exported, except rejects upto prescribed
production except rejects
upto prescribed
In case of SEZ
Central Sales Central Sales Tax (CST) paid on purchases is unit, supplier does
Tax (CST) refundable (but not local tax). not have to pay
Supplies made Supplies to SEZ
Supplies made to EOU by Indian supplier are
by Indian are ‘exports’ and
‘deemed exports’ and supplier is entitled to
Suppliers all export benefits
benefits of ‘deemed export’.
Infrastructure are available.
General infrastructure available to EOU unit available to SEZ
are not as better as available to SEZ units unit are much
better as available
to SEZ units