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of <h1>EOU Scheme Allows Duty-Free Import of Goods for Production and Export, Including Capital Goods and Raw Materials</h1> Under the Export Oriented Units (EOU) scheme, units can import a wide range of goods duty-free, including capital goods, raw materials, and various equipment necessary for production and export activities. EOUs, Software Technology Parks (STP), and Electronic Hardware Technology Parks (EHTP) can engage in manufacturing, software development, data processing, electronics hardware development, and more for export purposes. Additionally, duty-free procurement of promotional materials is allowed up to 1.5% of the previous year's export value. These imports are not counted towards Net Foreign Exchange (NFE) fulfillment but are considered in the total import value for NFE calculations.
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