{"id":25144,"date":"2025-12-26T15:52:06","date_gmt":"2025-12-26T10:22:06","guid":{"rendered":"https:\/\/blog.razorpay.in\/blog\/?p=25144"},"modified":"2026-02-09T13:00:11","modified_gmt":"2026-02-09T07:30:11","slug":"export-oriented-unit","status":"publish","type":"post","link":"https:\/\/razorpay.com\/blog\/export-oriented-unit\/","title":{"rendered":"What Is an EOU? A Complete Guide to the Export Oriented Unit Scheme\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">If you plan to sell your product or service outside India\u00a0 whether it\u2019s SaaS, design work, or physical goods\u00a0 the Export Oriented Unit (EOU) scheme can make you more competitive globally. It is a government initiative that allows eligible businesses to produce goods or deliver services mainly for export, with several tax and customs benefits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This guide will help you understand what an EOU is, who can apply, the benefits, and the process for setting it up. You\u2019ll also learn about the payment and compliance challenges that typically arise once an <\/span><b>EOU<\/b><span style=\"font-weight: 400;\"> starts operating.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\">Key Takeaways<\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The EOU scheme is designed to help export-focused businesses operate with tax benefits, duty exemptions, and simplified approvals.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A structured application process and compliance readiness are essential to qualify and operate as an EOU.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EOUs gain cost advantages and better access to global markets by operating under a dedicated export framework.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Once exports begin, managing <a href=\"https:\/\/razorpay.com\/accept-international-payments\/bank-transfers\/\">international payments<\/a> becomes crucial. <a href=\"https:\/\/razorpay.com\/\">Razorpay<\/a> helps exporters get paid faster, save on forex fees, and stay compliant with digital <a href=\"https:\/\/razorpay.com\/blog\/firc-certificate\/\">FIRC<\/a> and multi-currency support.<\/span><\/li>\n<\/ul>\n<\/div>\n<h2><b>What Is EOU, and What Is Its Core Meaning?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">EOU stands for Export Oriented Unit. It is a special type of business approved by the Indian government to support exports.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An EOU is set up with one clear intention\u00a0 to produce goods or deliver services entirely for export. The idea is simple: the more India exports, the more foreign currency the country earns. To encourage this, the government offers EOUs various benefits, such as duty waivers and simplified compliance requirements, so they can compete more effectively in global markets.<\/span><\/p>\n<h2><b>The Process of Setting Up an Export Oriented Unit<\/b><\/h2>\n<h3><b>1. Submit the Application<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The process begins with Form ANF 6A, which must be submitted in triplicate to the Development Commissioner (DC) of the relevant SEZ. An application fee of \u20b95,000, paid via demand draft, must be attached. This is the official request to set up an EOU.<\/span><\/p>\n<h3><b>2. Attach the Necessary Documents<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">To support the application, a set of business documents is required. These help establish your business identity and financial readiness:<\/span><\/p>\n<h4><b>Documents commonly required:<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Certificate of Incorporation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/razorpay.com\/rize\/blogs\/articles-of-association\">Articles of Association<\/a> (AOA) or Partnership Deed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existing and proposed capital structure<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any other details requested by the DC<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">These documents allow the authorities to verify that the business is legally registered and capable of operating an export unit.<\/span><\/p>\n<h3><b>3. Approval by the Unit Approval Committee (UAC)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">After submission, the application is evaluated by the Unit Approval Committee. The committee is required to approve or reject the application within 15 days, following the conditions listed in Appendix 6A. In certain cases, the Development Commissioner may refer the proposal to the Board of Approval (BOA) if further review is needed.<\/span><\/p>\n<h3><b>4. Industrial Licence (If Applicable)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Certain sectors require an industrial licence. In such cases, approval is granted only after clearance from the BOA and the Department of Industrial Policy and Promotion (DIPP). This may take up to 45 days, depending on the proposal.<\/span><\/p>\n<h3><b>5. Issuance of the Letter of Permission\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If the application is approved, the DC issues a Letter of Permission (LoP) or Letter of Intent (LoI). This document acts as the official authorisation to set up and operate as an EOU. Once issued, it is considered valid for imports, construction, machinery installation, and preparation for production\u00a0 no separate approvals are required.<\/span><\/p>\n<h3><b>6. Validity and Extensions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The LoP has an initial validity of two years, during which the unit must start production. If production cannot begin within this period:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Situation<\/b><\/td>\n<td><b>Granting Authority<\/b><\/td>\n<td><b>Possible Extension<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Valid reasons submitted<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Development Commissioner<\/span><\/td>\n<td><span style=\"font-weight: 400;\">+1 year<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Two-thirds of the setup is complete, and a Chartered Engineer\u2019s certificate is submitted<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Unit Approval Committee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">+1 additional year<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Once production begins, the LoP becomes valid for five years, and it can be renewed by the DC in five-year intervals.<\/p>\n<p style=\"text-align: center;\"><a style=\"background-color: #1a73e8; color: #ffffff; font-weight: 800; padding: 7px 15px; border-radius: 7px; font-size: 16px; text-decoration: none; display: inline-block; white-space: nowrap;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;utm_medium=referral&amp;utm_campaign=internationalpayments\">Explore Razorpay&#8217;s Global Payment Solutions<\/a><\/p>\n<h2><b>Eligibility Criteria for Export Oriented Unit<\/b><\/h2>\n<p>Not every export business can register as an Export Oriented Unit. The government has set clear eligibility rules to ensure only serious, export-focused businesses apply. To qualify for EOU status, your unit must meet the following conditions:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The business must export 100% of its production of goods or services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trading units are not eligible; only manufacturing or service-based units can apply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A minimum investment of \u20b91 crore in plant and machinery is required.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This investment rule does not apply to the Software Technology Parks (STP), Electronics Hardware Technology Parks (EHTP) and Biotechnology Parks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existing units in sectors such as handicrafts, agriculture, floriculture, aquaculture, animal husbandry, IT services, brass hardware, and handmade jewellery are exempt from the \u20b91 crore requirement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BOA may allow approval with a lower investment limit if the project shows strong export potential.<\/span><\/li>\n<\/ul>\n<h3><b>Practical Tips to Improve Your Chances<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare a clear export strategy that explains your target markets, expected demand, and how your business plans to serve international clients.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain a clean financial structure with proper documentation of capital sources and projected cash flow.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gather proof wherever possible\u00a0 letters of interest, client enquiries, or market research can strengthen your application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure your proposed location has reliable basic infrastructure, as this will be checked during inspection.<\/span><\/li>\n<\/ul>\n<h3><b>Common Mistakes to Avoid<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trading activities are not allowed under the EOU scheme, so these applications are rejected immediately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not all EOUs need to invest \u20b91 crore\u00a0 assuming this is mandatory may cause unnecessary financial stress.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Each business category has specific guidelines, so applying under the wrong category can lead to delays or rejection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Export projections must be backed by data or evidence\u00a0 without proof of demand, authorities may not accept the proposal.<\/span><\/li>\n<\/ul>\n<h2><b>Benefits of Operating as an Export Oriented Unit<\/b><\/h2>\n<h3><b>Major Tax &amp; Duty Concessions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">EOUs receive multiple financial benefits that improve profitability and reduce cash flow pressure. They are allowed to import raw materials, capital goods, and consumables without paying customs duty, provided export obligations are met. GST is exempt on imports, and refunds can be claimed on eligible domestic purchases.<\/span><\/p>\n<h3><b>Simplified Procedures &amp; Approvals<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The approval process for EOUs is designed to be faster than regular industrial setups. A single-point clearance from the DC speeds up onboarding. Online documentation under FTP guidelines has reduced manual paperwork. Customs procedures for imports and exports are simplified, and once issued, the Letter of Permission serves as authorisation for multiple activities, including machinery imports.<\/span><\/p>\n<h3><b>Flexibility in Operations<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The scheme gives businesses room to operate and scale as per market demand. EOUs are permitted to sell a limited portion of goods or services in the Domestic Tariff Area (DTA). This helps businesses manage <a href=\"https:\/\/razorpay.com\/blog\/business-banking\/cash-flow-statement\/\">cash flow<\/a> and test demand locally. Units can also scale operations gradually, which makes the scheme suitable for startups, MSMEs, and established exporters in both manufacturing and service sectors.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0;\">Did You Know?<\/h2>\n<p style=\"margin-top: 10px;\"><i><span style=\"font-weight: 400;\">An EOU can be set up anywhere in India, unlike certain export schemes that require specific zones. This allows you to choose a location based on logistics, access to labour, raw materials, or network connectivity.<br \/>\n<\/span><\/i><\/p>\n<\/div>\n<h2><b>EOU vs. SEZ vs. EPZ: Which Scheme is Right for Your Business?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">India initially used Export Processing Zones (EPZs) to promote exports, but they were later phased out. Most EPZs have now been converted into Special Economic Zones (<a href=\"https:\/\/razorpay.com\/learn\/sez-in-gst\/\">SEZs<\/a>), so the choice today mainly lies between EOUs and SEZs. Both schemes support export-led growth, but they work differently in terms of setup conditions, administration, and operational flexibility.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding these differences can help you choose the model that fits your business strategy.<\/span><\/p>\n<h3><b>EOU vs. SEZ vs. EPZ: A Head-to-Head Comparison<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Parameter<\/b><\/td>\n<td><b>EOU<\/b><\/td>\n<td><b>SEZ<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Location<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Can be set up anywhere in India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Must be within a notified SEZ zone<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Minimum Area Requirement<\/b><\/td>\n<td><span style=\"font-weight: 400;\">No specific minimum area requirement<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Specific minimum land area required (varies by sector)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>DTA Sales Rules<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Limited sales allowed with applicable duties<\/span><\/td>\n<td><span style=\"font-weight: 400;\">All goods and services supplied are treated as imports into India and must follow import procedures and duties.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Customs Control<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Controlled under the jurisdictional customs authority<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Customs regulations are relaxed and handled within SEZ<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Administration<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\u2022 Unit Approval Committee \u2013 evaluates and approves proposals<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2022 Development Commissioner \u2013 issues LoP and oversees operations<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2022 Board of Approval \u2013\u00a0 involved where further clearance is required<\/span><\/td>\n<td>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Board of Approval (apex body)\u00a0 headed by the Secretary, Department of Commerce<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approval Committee (zone level)\u00a0 handles unit approvals and related decisions<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Development Commissioner\u00a0 heads each SEZ and chairs the Approval Committee<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Navigating Global Payments &amp; High Forex Fees<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Once exports begin, many EOUs face a new challenge\u00a0 receiving international payments smoothly. High forex fees, delayed settlements, multiple currencies, and manual compliance processes often affect cash flow and create operational stress. This is where Razorpay helps\u00a0 it offer solutions that directly tackle these pain points. With Razorpay, you can:<\/span><\/p>\n<h3><b>Make International Payments Easier to Collect<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Razorpay lets you accept bank transfers, cards, or wallets like Apple Pay and Google Wallet with a checkout experience built for international buyers. It also uses intelligent routing and AI-based fraud protection, helping businesses achieve up to 90%+ success rates on global transactions.<\/span><\/p>\n<h3><b>Bill and Receive in 130+ Currencies<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Clients can pay in their local currency while exporters receive the money in INR, without forcing conversion at their end. This helps prevent drop-offs and makes billing easier.<\/span><\/p>\n<h3><b>Save on Forex Charges with Better Rates<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Traditional bank transfers often include hidden forex markup fees. Razorpay offers transparent pricing and competitive rates, helping businesses save up to 75% in forex charges\u00a0 meaning higher profit per transaction.<\/span><\/p>\n<h3><b>Stay Compliant with Instant Digital FIRC<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Manual <a href=\"https:\/\/razorpay.com\/blog\/firc-certificate\/\">FIRC<\/a> processes through banks can take several weeks. Razorpay provides automated digital FIRC at the click of a button, reducing delays in <a href=\"https:\/\/razorpay.com\/learn\/what-is-gst-refund\">GST refunds<\/a>, export documentation, and bank audits.\u00a0<\/span><\/p>\n<h3><b>Get Paid Faster<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">With quicker settlement timelines, exporters receive funds faster and avoid cash flow gaps. This supports scaling, especially when multiple invoices are active at the same time.<\/span><\/p>\n<div style=\"background: #f5faff; border-radius: 14px; padding: 30px; text-align: center; margin: 42px 0; box-shadow: 0 8px 20px rgba(26,115,232,0.08);\">\n<h2 style=\"color: #1a73e8; font-size: 24px; font-weight: bold; margin-bottom: 12px;\"><strong>Start receiving global payments the smart way to explore<\/strong><\/h2>\n<p style=\"color: #444; font-size: 16px; max-width: 720px; margin: 0 auto 18px; line-height: 1.6;\"><strong>Reduce forex fees, avoid delays, and get paid faster on every international transaction. Simplify global payments with transparent pricing and built-in compliance.<\/strong><\/p>\n<p><a style=\"display: inline-block; background: #1a73e8; color: #ffffff; padding: 14px 26px; font-size: 16px; font-weight: bold; border-radius: 10px; text-decoration: none;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;amp;utm_medium=referral&amp;amp;utm_campaign=internationalpayments%22%3E%3Cem%3E%3Cstrong%3ERazorpay%E2%80%99s\">Razorpay\u2019s international payment solutions.<\/a><\/p>\n<\/div>\n<h2><b>FAQs<\/b><\/h2>\n<h3><b>1. Is GST applicable to sales from an EOU?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">An EOU is treated just like any regular supplier under GST, which means all provisions of the GST law apply.<\/span><\/p>\n<h3><b>2. Who can apply to become an Export Oriented Unit?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Any manufacturing or service-based business that is focused on exporting 100% of its output can apply to become an EOU. This includes sectors such as IT services, SaaS products, biotechnology, R&amp;D, agriculture, handicrafts, and electronics.\u00a0<\/span><\/p>\n<h3><b>3. How long does it take to set up an EOU?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">If documents are complete, the Unit Approval Committee must approve or reject the application within 15 days of submission as per FTP guidelines.<\/span><\/p>\n<h3><b>4. What is the minimum investment required to set up an EOU?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A minimum investment of \u20b91 crore in plant and machinery is required. However, this rule does not apply to STP, EHTP, BTP units and several existing sectors such as IT services, handicrafts, agriculture, and aquaculture.<\/span><\/p>\n<h3><b>5. Can freelancers benefit from setting up an EOU?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Freelancers alone may not qualify, but small agencies, IT service providers, and SaaS-based exporters can apply if they show a dedicated export plan and a valid business structure.<\/span><\/p>\n<h3><b>6. What are the benefits of registering as an EOU?\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">EOUs receive tax and duty concessions, faster approvals, simplified customs procedures, and flexibility in operations, including limited sales in the Domestic Tariff Area.<\/span><\/p>\n<h3><b>7. Can second-hand goods be imported by EOUs?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, second-hand capital goods may be imported by EOUs subject to approval and compliance with customs regulations.<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is GST applicable to sales from an EOU?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. An Export Oriented Unit is treated like any other regular supplier under GST. All provisions of the GST law apply to EOUs.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Who can apply to become an Export Oriented Unit?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Any manufacturing or service based business focused on exporting 100 percent of its output can apply to become an EOU. This includes sectors such as IT services, SaaS, biotechnology, research and development, agriculture, handicrafts, and electronics.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How long does it take to set up an EOU?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"If all documents are in order, the Unit Approval Committee must approve or reject the application within 15 days of submission, as per Foreign Trade Policy guidelines.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the minimum investment required to set up an EOU?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"A minimum investment of \u20b91 crore in plant and machinery is generally required. However, this condition does not apply to STP, EHTP, BTP units and several sectors such as IT services, handicrafts, agriculture, and aquaculture.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can freelancers benefit from setting up an EOU?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Individual freelancers may not qualify. However, small agencies, IT service providers, and SaaS exporters can apply if they have a proper business structure and a clear export oriented plan.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the benefits of registering as an EOU?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"EOUs receive various benefits such as tax and duty concessions, faster approvals, simplified customs procedures, and operational flexibility, including limited sales in the Domestic Tariff Area.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can second hand goods be imported by EOUs?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. EOUs are allowed to import second hand capital goods, subject to necessary approvals and compliance with customs regulations.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you plan to sell your product or service outside India\u00a0 whether it\u2019s SaaS, design work, or physical goods\u00a0 the Export Oriented Unit (EOU) scheme can make you more competitive globally. It is a government initiative that allows eligible businesses to produce goods or deliver services mainly for export, with several tax and customs benefits.<\/p>\n","protected":false},"author":103,"featured_media":25892,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1067],"tags":[],"class_list":{"0":"post-25144","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-cross-border"},"_links":{"self":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/comments?post=25144"}],"version-history":[{"count":2,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25144\/revisions"}],"predecessor-version":[{"id":25151,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/25144\/revisions\/25151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media\/25892"}],"wp:attachment":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media?parent=25144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/categories?post=25144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/tags?post=25144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}