DTA sales by 100% EOU

[CHITRA RAGURAM]

What are the duties / taxes to be lieved, when an EOU unit sells to a domestic party.

AI Summary

Duties on 100% EOU Sales to Domestic Parties: 50% BCD + CVD + SAD or Full Customs Duties, per FTP Rules. An individual inquired about the duties or taxes applicable when a 100% Export Oriented Unit (EOU) sells to a domestic party. The response explained that the duty structure depends on various factors, including the use of domestic and imported materials in manufacturing. If sales are made under specific provisions of the Foreign Trade Policy (FTP), the duty is 50% of the Basic Customs Duty (BCD) plus Countervailing Duty (CVD) plus Special Additional Duty (SAD). If sold under another provision, full customs duties apply.