Category guide

SEZ & EOU in India

Special Economic Zones and Export Oriented Units offer duty-free imports, single-window clearance and indirect-tax benefits for units that commit to net foreign-exchange-positive operations.

Schemes tracked

Currently active

Nodal authorities

9 Sept 2026

Last updated

Schemes

SEZ & EOU schemes

Each scheme page gives you the key facts publicly; full application detail unlocks with credits.

SEZ / EOU

Manufacture and Other Operations in Warehouse Regulations (MOOWR) Scheme

A central customs duty-deferment and bonded manufacturing scheme under the Customs Act, 1962. It allows businesses to import capital goods and raw materials without upfront payment of Basic Customs Duty (BCD), with duty liability deferred until domestic clearance or completely remitted upon export.

Incentive

100% deferment of Basic Customs Duty (BCD) on imported raw materials and capital goods; 100% duty remission on inputs used in exported products; perpetual license validity

Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of FinanceActive