Export Oriented Units 100% EOU Incentives Fiscal and Special Package for Star Export Houes. EOU Incentives Some Incentives Given to EOUs Some Incentives Given to EOUs Fiscal Incentives Available to 100% EOUs Special Package of Incentives for Star Export House EOUs Some incentives given to EOUs No import licences are required by the EOU units and import of all industrial inputs exempt from customs duty. Supplies from the DTA to EOUs are regarded as deemed exports and are hence exempt from payment of excise duty which means that high quality inputs are available at lower costs. On fulfillment of certain conditions, EOUs are exempted from payment of corporate income tax for a block of 5 years in the first 8 years of operation. Export earnings continue to be exempt from tax even after the tax holiday is over. Industrial plots and standard design factories are available to EOUs at concessional rates. Single window clearance for EOU. For example, the State Government of Kerala as well of Karnataka has constituted single window clearance mechanisms such as District Single Window Clearance Board (in Kerala) and Karnataka Udyog Mitra (in Karnataka) for the purpose of speedy issue of various licences, clearances. Private bonded warehouses in the 7 EPZs can be set up for Import and sale of goods including in the DTA, subject to payment of applicable duties at the time of sale. Trading including re-export after repacking/labeling. Re-export after repair, reconditioning or re-engineering EOUs and EPZs are permitted to sub-contract part of their production processes for job work to units in the DTA on a case by case basis. Supplies to the DTA under international competitive bidding against payment in foreign exchange to other EOUs and EPZ units and against import licenses are considered towards fulfilment at the export obligation. The FOB value of exports of EOUs and EPZ units can be clubbed with that of parent companies located in the DTA for the purpose of obtaining a Trading or Export House status. EOUs and EPZ units may export goods through Trading and Export Houses or other EOU and EPZ Units. Attractive Policy Provisions for EOUs : EOU can also import second hand capital goods without any age limit. 50% of physical exports can be sold in domestic market on payment of concessional duty. EOUs can process and export rice (Basmati & Non-Basmati). EOUs including Gem & Jewellery units are permitted to sub-contract upto 50% of their production (or) production process in DTA / other EOUs. EOUs are allowed to utilize plant and machinery for job work DTA units provided the goods are exported directly from the EOU premises. EOUs in Agriculture and allied sectors and in granite sector may transfer the capital goods and the inputs to the Farms/field/quarries for usage relating to the production in the EOU. In case of new EOUs, Advance DTA sale will be allowed not exceeding 50% of its estimated exports for the first year except the pharmaceutical units where this will be based on its estimated exports for the first two years. Simultaneous Advance DTA sale permission is given on quarterly basis for perishable goods like mushrooms, cut flowers etc. Exports through third party is permitted Exports from the job workers premises is allowed 100% FDI investment permitted through Automatic Route similar to SEZ units EOUs can obtain Foreign currency loans from OBUs situated in the SEZs EOUs have to achieve only positive Net Foreign Exchange (NFE) within 5 years i.e., A - B > 0 where (A) is the FOB value of Exports and (B) is CIF value of imports Fiscal Incentives available to 100% EOUs : Exemption from Customs and Central Exciuse duties on import/local procurement of Capital goods, raw materials, consumables, spares, packing material etc. Reiumbursement of Central Sales Tax (CST) on purchases made from Domestic Tariff Area (DTA) Corporate Tax Holiday upto 2010 CENVAT credit on Service Tax paid Re-iumbursement of duty paid on fuels procured from domestic oil companies as per the rate of Drawback notified by the DGFT from time to time.Special Package of Incentives for Star Export House EOUs (Fast Track Clearance): Permissions and Customs clearances for both Imports and Exports on self declaration basis. Fixation of Input-Output norms on priority within 60 days. Exemption from compulsory negotiation of documents through Banks. 100% retention of foreign exchange in EEFC account. Enhancement of normal repatriation period from 180 days to 360 days. Exemption from furnishing of Bank Guarantee in Schemes under this policy. Exemption from examination of Import Cargo Install one Fax machine & Two computers in their Administrative/Registered Office on prior intiation only. Procurement of DG set intimation to the Development Commissioner/Jurisdictional Customs/Central Excise authority Remove their Capital goods (or) part thereof for repairs under prior intimation to the jurisdictional Asst./Deputy Commissioner of Customs & Central Excise authority DTA clearance of rejects on priority basis Personal carriage of samples of Gems & Jewellery without a need for prior permission DTA sale of finished products on prior intimation only Participation in exhibition for export promotion on prior intimation only
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 07-08-2025 Trump may look like he's winning the trade war, but hurdles remain Date: 07-08-2025 Trump hits India with additional 25% tariff: Breaking down US' latest move against New Delhi Date: 07-08-2025 50% tariffs: Here’s how India can flip the script on Trump’s trade offensive Date: 07-08-2025 "Bullying by Buffoon-in-Chief," AIMIM Chief slams Trump for imposing additional 25% tariffs on India Date: 07-08-2025 Who will be hit hardest by Trump's 50% tariff on India? A sector-wise breakdown Date: 06-08-2025 ET Make in India SME Regional Summits: How IDBI is filling the ?30 lakh crore MSME gap Date: 06-08-2025 ET Make in India SME Regional Summits: Orange City’s ?30 crore MSME makeover Date: 06-08-2025 AMD, Super Micro shares slide as AI bets falter on data center results miss Date: 06-08-2025 Asian stocks cautious as US data clouds Fed path Date: 06-08-2025 Dip buyers likely to step in despite global uncertainty: Ajay Bagga What is New? Date: 31-07-2025 Notification No. 49/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver Date: 19-07-2025 Notification No. 34/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to omit serial number 10A. Date: 18-07-2025 Notification No. 33/2025-Customs Seeks to amend notification No. 146/94-Customs, dated the 13th July, 1994 to provide exemption on import of Horses for Polo (HS 0101 29 10) under specified condition. Date: 16-07-2025 Notification No. 47/2025-Customs (N.T.) Appointment of Common Adjudicating Authority for the purpose of finalization of Provisional Assessment in SVB case w.r.t. M/s. Ammega Belting India Pvt. Ltd. -reg Date: 15-07-2025 Notification No. 46/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 30-06-2025 Notification No. 44/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 30-06-2025 Notification No. 32/2025-Customs Seeks to amend Notification No.130/2010- Customs dated 23.12.2010 to extend the exemption benefits to Air Canada. Date: 13-06-2025 Notification No. 43/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 11-06-2025 Notification No. 42/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 06-06-2025 Notification No. 13/2025-Customs (ADD) Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan.
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