Export oriented unit (EOU) scheme is basically meant to export their entire production of goods and services. However, such units have been also allowed clearances in Domestic Tariff Area. The EOU scheme is governed by chapter 6 of Foreign Trade Policy (FTP) by Director General of Foreign Trade (DGFT) and Development Commissioner of SEZs oversee the performance of individual EOUs. The DoR implement the EOU scheme through notifications, circulars and instructions. The year wise export, import and total duty foregone are as below:-