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EOU, EHTP, STP, BTP Schemes

EOU, EHTP, STP, and BTP schemes allow units to export their entire production without paying customs duty and import inputs duty-free. They can supply other such units in India which is treated as deemed export. The units must maintain a positive net foreign exchange balance over a 5-year period. Supplies to advance authorization holders, against foreign exchange receipts, or to other export promotion scheme units can fulfill this requirement. A minimum investment of 1 crore is required for EOUs.

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144 views2 pages

EOU, EHTP, STP, BTP Schemes

EOU, EHTP, STP, and BTP schemes allow units to export their entire production without paying customs duty and import inputs duty-free. They can supply other such units in India which is treated as deemed export. The units must maintain a positive net foreign exchange balance over a 5-year period. Supplies to advance authorization holders, against foreign exchange receipts, or to other export promotion scheme units can fulfill this requirement. A minimum investment of 1 crore is required for EOUs.

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aleeshatenet
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EOU, EHTP, STP, BTP SCHEMES

- Export oriented unit (EOU) Schemes


- Electronic Hardware Technology Park (EHTP) Schemes.
- Software Technology Park (STP) Schemes.
- Bio – Technology Park (BTP) Scheme.

Export their entire production of goods and services (export permissible sales in DTA).
→ They can import inputs and capital goods without payment of customers duty (No
need of advance authorisation or EPCG authorisation).
→ Supply to EOU / EHTP /STP/BTP (with in India) treated as deemed export.
(under GST only to EOU treated as deemed export).
→ Such unit may be set up for manufacture of goods, including repair, remaking,
re – engineering, rending of services, development of software.
→ Trading units are not covered under these schemes.
→ Only projects having a minimum investment of one crore in plant and
machinery shall be considered for establishment as EOU.
(This shall not apply to EHTP, STP, BTP)
→ On approval, concerned authority will issue a Letter of permission (Lop) or
Letter of Intent (Loi) which will have initial validity of 2 years (extendable by
2 years) by which time unit should have commenced the production.
→ EOU unit will not be required to furnish bank guarantee at the time of import or
going for job work in DTA, where the unit has a turnover of 5 crore or above.
→ EOU /EHTP / STP / BTP unit must be a positive Net Foreign Exchange (NFE)
earner. NFE earnings shall be calculated cumulatively in block of 5 years
starting from commencement of production.
In case of unit is not able to achieve NFE due to prohibition or restriction
imposed on export of nay product 5 years block period may be extended
suitably by BOA.
→ Following supplies effected from EOU, EHTP, STP or BTP units to DTA will be
counted for fulfilment of positive NFE.
1. Supplies in DTA to holders of advance authorisation or DFIA holder or EPCG
holder.
2. Supplies effected in DTA against foreign exchange remittance received from
overseas.
3. Supplies to other EOU / EHTP / STP / BTP or SEZ units.
4. Supplies made to bonded warehouse setup

CMA LATHEEF 1
Deemed exports
1. Supplies AA holders or DFIA holder.
2. Supplies to EPCG holder.
3. Supplies to EOU / STP / BTP / EHTP. (Under GST supplies to STP,
EHTP, BTP are not applicable).

CMA LATHEEF 2

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