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of <h1>EOUs Must Pay Full Duty on DTA Sales if NFE Not Achieved; Concessional Rates Apply to Waste and Scrap Sales</h1> Under the 100% Export Oriented Unit (EOU) Scheme, EOUs that do not achieve a positive Net Foreign Exchange (NFE) are not permitted to clear by-products and rejects in the Domestic Tariff Area (DTA) at a concessional duty rate and must pay full duty. Finished goods cannot be cleared in DTA even with full duty payment. Waste, scrap, and remnants can be sold in DTA at a concessional rate up to 50% of the FOB export value, with full duty applicable beyond this limit. For non-excisable goods or those with NIL customs duty, duty on duty-free inputs must be recovered.
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