I (Meaning and importance of Exports) Unit Structure

8.6.2 FUNCTIONS
 
(a) An EHTP/STP/EOU units may export all goods and services 
subject to the fulfillment of conditions laid down in export 
import policy. 
 
(b) EHTIP/STP/EOU 
unit 
may 
export 
goods 
manufactured/software developed by it through a merchant 
exporter/status holder recognized under the EXIM policy. 
 
(c) These units may import without payment of duty all types of 
goods including capital goods as defined in the EXIM policy 
required by them for its activities. The goods can be imported 
which are required for the approved activity, including, capital 
goods, free of cost or on loan from clients. 
 
(d) These units may procure from DTA without payment of duty 
specified goods for creating a central facility for use. The 
central facility for software development can also be accessed 
by units in the DTA for export of software. 
 
(e) The import of second hand capital goods is also permitted 
without payment of duty. 
8.7 
100% EXPORT ORIENTED UNITS (EOUs) 
 
8.7.1 MEANING 
 
 
The export oriented units (EOUs) scheme, introduced in 
early 1981, is complementary to the EPZ scheme. It adopts the 
same production regime but offers a winder option in location with 
reference to factors like source of raw materials, port, hinterland 
facilities, availability of technological skills, existence of an industrial 
base and the need for a larger area of land for the project. 
EOUS have been established with a view to generating 
additional production capacity for exports by capacity for exports by 

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providing an appropriate policy framework. Flexibility of operations 
and incentives.