AI Drafter 
TaxTMI 
TaxTMI 
Export Oriented Units (EOUs)
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....nformation Technology-MeitY. Application for setting up EHTP / STP unit shall be in format prescribed by MeitY and shall be submitted to officer designated by MeitY. (iii) A BTP can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof. Application for setting up of BTP shall be submitted to Department of Bio-Technology (DoBT) and such applications which meet guidelines prescribed by DoBT will be approved and recommended to DGFT for notification. Application for setting up of BTP unit shall be submitted to officer designated by DoBT. (c) On approval, a Letter of Permission (LoP) / Letter of Intent (LoI) shall be issued by DC / designated officer to EOU/ EHTP /STP / BTP unit. LoP / LoI shall have an initial validity of 2 years to enable the Unit to construct the plant & install the machinery and by this time the unit should have commenced production. In case the unit is not able to commence production in the initial validity period of 2 years, an extension of one year may be given by the DC for valid reasons to be recorded in writing. Subsequent extension of one year may be given by the Unit Approval Committee....
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.... expiry of six months as stipulated above, DC/Designated Officer will grant extension after obtaining approval of BOA/IMSC. 6.02 Legal Undertaking (LUT) (a) Approved EOU / EHTP / STP / BTP unit shall execute an LUT with DC / Designated Officer concerned as in Appendix 6E of Appendices & ANFs. (b) All EOU / EHTP / STP / BTP units should have permanent e-mail address. No LUT for new units shall be executed unless unit has its permanent e-mail address and digital signature on said e-mail ID. In event of an EOU not having permanent e-mail address and digital signature, further imports and DTA sale shall not be permitted by DC. 6.03 Export of Goods and Services (a) Software units may undertake exports using data communication links or in form of physical exports (which may be through courier service also), including export of professional services. (b) EOUs shall be permitted to export jewellery on basis of a notional rate certificate issued by nominated agency. This rate will be based on prevailing Gold / US$ rate and US$ / INR rate in notional rate certificate. Certificate issued by nominated agency should not be older than 7 working days of date of shipment. (c) ....
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...., Computers, Laptop and Server. (e) Spares and consumables for above items. (f) Any other items not mentioned above with approval of BOA. 6.05 Repair / Remaking of Jewellery EOUs may import plain / studded gold / platinum or silver jewellery for export after repairs / remaking. 6.06 Conditions of Import Import of goods by EOU / EHTP / STP / BTP units shall be subject to following conditions: (a) Goods shall be imported into EOU / EHTP / STP / BTP premises. However, agriculture and allied sectors and granite sector units in EOU may supply / transfer capital goods and inputs in farm / fields / quarries with prior intimation to jurisdictional Customs authorities, provided ownership of goods rests with EOUs. Granite sector would also be allowed to take spares upto 5% of value of Capital Goods to quarry site. (b) Procedure as prescribed under Customs/Central Excise rules for EOUs and units in EHTP / STP / BTP will be followed and appropriate bond executed with Customs/Central Excise Authorities. (c) (i) The period of utilisation of goods, including capital goods, shall be co-terminus with the validity of LoP. (ii) ^1[Howe....
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.... temporarily take out of premises of unit, duty and/or tax free laptop / computers and video projection systems for working upon by authorized employees. (c) EOU / EHTP / STP / BTP units may install personal computers not exceeding two in number, imported / procured duty and/or tax free in their registered / administrative office subject to DoR guidelines. (d) For IT and IT enabled services, persons authorized by software units may access facility installed in EOU / EHTP / STP / BTP unit through communication links. 6.08 Facility of working from a place outside the unit Person(s) / employee(s) authorized by a unit of (i) IT related EOU or (ii) STP or (iii) EHTP or (iv) BTP may work from a place outside the said unit, subject to the following conditions: (i) There must be an Authorisation from the unit specifying the duration of such authorisation. (ii) The Unit shall be responsible for carrying out the work and supervision and shall be liable for any misuse. (iii) Export of the resultant products / services would take place only from the premises of the unit. 6.09 Leasing of Capital Goods Value of imported capital goods financed through ....
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.... of Appendices & ANFs to DC / Designated Officer in MeitY / DoBT and Customs and Central Excise authorities. In addition, STP unit shall file, every month, report of services classified in Annexure V of Appendix 6E of Appendices & ANFs in the 'Service Exports Reporting Form (SERF)' prescribed in Annexure VI of Appendix 6E of Appendices & ANFs to the designated officer in STP. Use of SERF would be limited to capturing information on services exports from STPs. b) Unit shall be able to account for entire quantity of each category of homogenous goods imported / procured duty and/or tax free, by way of exports, sales / supplies in DTA or transfer to other SEZ / EOU / EHTP / STP / BTP units and balance in stock. However, at no point of time, units shall be required to correlate every import consignment with its exports, transfer to other SEZ / EOU / EHTP /STP / BTP units, sales in DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Units Approval Committee. 6.12 Monitoring of NFE Performance of EOUs shall be monitored by Units Approval Committee as per guidelines given in Appendix 6F of Appendices & ANFs. Performa....
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.... 6.19 Export through Other Exporters An EOU / EHTP / STP / BTP unit may export goods manufactured / software developed by it through other exporter, or any other EOU / EHTP/ STP / BTP / SEZ unit subject to condition that: a) Goods shall be produced in EOU / EHTP / STP / BTP unit concerned. b) Level of NFE or any other conditions relating to imports and exports as prescribed shall continue to be discharged by EOU / EHTP / STP / BTP unit concerned. c) Export orders so procured shall be executed within parameters of EOU / EHTP / STP / BTP schemes and goods shall be directly transferred from unit to port of shipment. d) Fulfilment of NFE by EOU / EHTP / STP / BTP units in regard to such exports shall be reckoned on basis of price at which goods are supplied by EOUs to other exporter or other EOU / EHTP / STP / BTP / SEZ unit. e) All export entitlements, including recognition as Status Holder would accrue to exporter in whose name foreign exchange earnings are realized. However, such export shall be counted towards fulfilment of obligation under this scheme only. 6.20 Other Entitlements a) FOB value of export of an EOU / EHTP / STP /....
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.... subject to condition that goods are brought back to premises of unit on completion of job work. c) Export of finished goods from job worker's premises may be permitted, provided such premises are registered with Central Excise/GST authorities. Where job worker is SEZ / EOU / EHTP / STP / BTP unit, export may be effected either from job worker's premises or from premises of unit. Export of such products from job worker's premises shall not be allowed through third parties as provided in FTP. d) EOUs may be permitted to remove moulds, jigs, tools, fixtures, tackles, instruments, hangers and patterns and drawings to premises of sub-contractors, subject to condition that these shall be brought back to premises of units on completion of job work within a stipulated period. Raw materials may or may not be sent along with these goods. e) In case of sub-contracting of production process abroad, goods may be exported from sub-contractor premises subject to conditions that at the time of clearance of goods, the EOU / EHTP/ BTP / STP unit shall declare (i) the transaction value of the finished goods to be cleared from the sub- contractor's premises abroad; (ii) job....
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....y shall not exceed US $ 5 million. 6.24 Personal Carriage of Gems and Jewellery as samples for Export Promotion Tours Personal carriage of gold / silver / platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto US $ 1 million for export promotion tours, and temporary display / sale abroad by EOUs, is also permitted with approval of DC subject to following conditions: a) EOU shall bring back goods or repatriate sale proceeds within 45 days from date of departure through normal banking channel. b) Unit shall declare personal carriage of such samples to Customs while leaving country and obtain necessary endorsement. 6.25 Export through Show-rooms abroad / Duty free shops Export of goods is also permitted for display / sale in permitted shops set up abroad or in showrooms of their distributors / agents. Items not sold abroad within 180 days shall be re- imported within 45 days. 6.26 Sale through Showrooms / Retail outlets at International Airports EOUs may set up showrooms / retail outlets at International Airports for sale of goods in accordance with procedure laid down by Customs authorities....
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.... of testing etc. a certificate from laboratory / institution to this effect be furnished to Customs. 6.29 Samples a) EOU / EHTP / STP / BTP units may on basis of records maintained by them, and on prior intimation to Customs authority, supply or sell samples in DTA for display / market promotion on payment of excise duty, if applicable, and/or payment of GST and compensation cess alongwith reversal of duties of Customs leviable under First Schedule to the Customs Tariff Act, 1975, if availed on inputs. b) Remove samples without payment of duty and/or taxes on furnishing a suitable undertaking to Customs authorities for bringing back samples within a stipulated period. c) An EOU may export free samples, without any limit, including samples made in wax moulds, silver mould and rubber moulds through all permissible mode of export including through courier agencies / post. For statutory requirement of Stability & Retention sample with manufacturer, an EOU / EHTP / BTP / STP unit may re-import with or without payment of duties/taxes as provided at para 6.01(d)(ii) of FTP those samples, which were exported by it, under intimation to Custom Authorities, and FOB value of such s....
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.... of manufacture requiring industrial licence under Industrial (Development & Regulation) Act, 1951 shall be considered by BOA. (ii) to consider and permit conversion of units in SEZ to EOU; (iii) to monitor performance of units; (iv) to supervise and monitor permission, clearances, licences granted to units and take appropriate action in accordance with law; (v) to call for information required to monitor performance of unit under permission, clearances, licenses granted to it; (vi) to perform any other function delegated by Central Government or its agencies; (vii) to perform any other function as may be delegated by State Governments or its agencies; and (viii) to grant all approvals and clearances for establishment and operation of EOUs 6.33 Approval of EHTP / STP / BTP Units In case of units under EHTP / STP scheme, necessary approval / permission shall be granted by officer designated by MeitY / Director (STPI). Designated officer shall also exercise powers of adjudication under Section 13 read with Section 11 of FT(D&R) Act, 1992, as amended, in respect of STP / EHTP as mentioned in Gazette Notification No. ....
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....l) Do valuation of exports declared on SOFTEX form by EOUs as per RBI A.D. (M.A Series) Circular AP (DIR series Circular No.9 dated 25.10.2001); m) Issue eligibility certificates for grant of employment visa to low level foreign technicians to be engaged by EOUs as per Ministry of Home Affairs letter No. 25022/7/99-F.1 dated 20.9.1999; n) Registration-cum-Membership Certificate Function as a Registering authority for EOU / EHTP / STP / BTP unit. A separate Registration-cum-Membership Certificate shall not be required in their cases as provided for in Paragraph 2.56 of FTP ; o) Green Card Issue of Green Card automatically after execution of LUT; p) Grant / renewal of Status Certificate in respect of EOUs provided it does not involve clubbing of FOB value of exports of its parent company in DTA; q) Publicity of EOU / EHTP / STP / BTP Scheme under their jurisdiction. r) Exit from EOU/EHTP/STP/BTP Scheme (including grant of 'in-principle' exit letter as per Appendix 6K). 6.35 Change of Location / Inclusion of Additional Location with BOA Approval BOA may consider change of location of EOU / EHTP / STP / BTP unit from place men....
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....its. Likewise, EOU desiring conversion into EHTP / STP / BTP may apply to officer designated by MeitY / DoBT through DC concerned. c) An EOU may be shifted to SEZ with approval of DC provided EOU has achieved pro-rata obligation under EOU scheme. 6.39 Fast Track Clearance Procedure a) Eligibility: EOUs having a status holder certificate under FTP shall be eligible for Fast Track Clearance Procedure. b) Examination of Import Cargo: Status holder units shall be exempted from examination of import cargo at port of import. However, jurisdictional Commissioner of Customs may examine consignments at unit's place on random basis. c) Installation of Computers: Eligible EOUs may install two computers in their administrative / registered office outside premises of the unit under prior intimation to jurisdictional Asstt. / Deputy Commissioner of Customs. d) Procurement of DG sets: Procurement of DG set of capacity commensurate with actual requirement of unit shall be permitted under intimation to DC and jurisdictional Customs authority. e) Temporary removal of Capital Goods: Eligible EOU may remove their capital goods or parts thereof for repairs under prior intimation to....