Zones
SEZ / EOU
Special Economic Zones and Export Oriented Units
Set up inside an SEZ, or as an EOU, to import and buy inputs duty-free in return for being a net foreign-exchange earner.
Current status
In force. RoDTEP for SEZ/EOU exports continues to 31 Dec 2026 (DGFT Notification 41/2026-27). Confirm any SEZ rule changes on sezindia.gov.in.
sezindia.gov.in ↗What you get
Duty-free imports and domestic procurement of inputs and capital goods, with simpler customs procedures. Exports by SEZ units and EOUs are eligible for RoDTEP at Appendix 4RE rates.
Who can use it
Manufacturers and service providers with a mainly export business who can meet the net foreign-exchange condition. Suitable for larger, steady exporters rather than first-timers.
How to claim it
- SEZ: apply to the Development Commissioner of the zone through sezindia.gov.in.
- EOU: apply under Chapter 6 of FTP 2023.
Watch out for
- Sales into India from an SEZ are treated as imports and pay duty.
- Compliance (bonding, monthly returns, net foreign exchange) is heavy for a small business.
More schemes
All schemes →- Tax refundRoDTEPRemission of Duties and Taxes on Exported ProductsRefunds hidden taxes (fuel, electricity duty, mandi tax, stamp duty and the like) that are not refunded any other way, as a percentage of FOB value.Read →
- Tax refundRoSCTLRebate of State and Central Taxes and LeviesThe RoDTEP-like rebate for apparel, garments and made-ups (HS Chapters 61, 62 and 63). These items get RoSCTL instead of RoDTEP.Read →
- Tax refundDrawbackDuty Drawback (All Industry Rates)Returns the customs duty paid on imported inputs used in your export product, at a fixed All Industry Rate per HS heading — paid straight into your bank account.Read →