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of <h1>EOUs Can Make Advance DTA Sales for Trial Production with DC Approval, Adjusted Against Future Entitlements Per Scheme Rules.</h1> Under the 100% Export Oriented Unit (EOU) Scheme, EOUs can engage in Advance Domestic Tariff Area (DTA) sales for trial production, subject to approval by the Development Commissioner (DC). The value of advance DTA sales is based on the export projections for the first year and must be adjusted against future entitlements within two years. For drugs and pharmaceuticals, this period extends to three years. Advance DTA sales are also allowed for capacity expansion or product diversification. Units must pay concessional duty on these sales, and if they fail to earn subsequent entitlements, the differential duty is recoverable. A separate bond is required to cover potential duty discrepancies.
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