Guidelines for EOUs, EHTPs, STPs, BTPs: Export Rules, Duty-Free Imports, and DTA Sales Explained.
The statutory provisions for Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs), and Bio-Technology Parks (BTPs) outline eligibility, export-import regulations, and operational guidelines for units engaged in manufacturing and services aimed at export. Units must export their entire production, except permissible sales in the Domestic Tariff Area (DTA), and are allowed duty-free import of goods necessary for their operations. The provisions cover aspects such as leasing of capital goods, net foreign exchange earnings, and the sale of finished products within DTA under specific conditions. Units must maintain positive net foreign exchange earnings and adhere to investment criteria. The policy also includes guidelines for subcontracting, inter-unit transfers, and exit from the EOU scheme. Specific approvals and permissions are required from designated authorities for setting up and operating under these schemes.
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