SEZ units can be set only in designated SEZ's (Currently 12
operating SEZ's)
EOU can be set anywhere in India
SEZ units has to be new unit. No Conversion is allowed.
Running DTA unit can be converted into EOU
DTA sales allowed on payment of full Duties
DTA sales up to 50% of FOB Value Of Exports permitted on
Conncessional Rate of Duty
Trading unit are permitted in SEZ
Trading units not permitted in EOU's
100% Income Tax exemption
for 20 years
100% Income tax Exemption
up to 31/03/2009
No routine examination of Export Import Cargo by Customs
Examination of Export Import Cargo By Customs
Import on self-declaration basis
For import of CG, attestation of List by DC required
Export Proceeds to be realized Within 12 months
Export Proceeds to be realized Within 6 months
Retention of 100% Export Earning in EEFC A/C
Retention of 70% Export Earning In EEFC A/C
Supplies made in the DTA not Counted towards Fulfillment of EP/
NEPF
Supplies made in the DTA counted towards Fulfillment of
EP/NEPF
100% FDI in allowed automatically for Manufacturing SEZ
Units
FIPB approval required as per sectoral guideline
Benefits of DEPB in lieu of DBK for supplies from DTA
Not Available for EOU
Duty Free material except CG to be Utilized over a period of 5
Years
Duty Free material except CG to be Utilized over a period of 2
Years
Exemption from Payment of Service Tax
No Exemption allowed
Off shore Banking (OBU) is
Permitted by RBI
OBU not permitted