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Difference between Domestic Tariff Area(DTA), Export Oriented Unit(EOU) and SEZ

A firm in India can have an exporting unit located in a Domestic Tariff Area(DTA), Export Oriented Unit(EOU) and Special Economic Zone(SEZ). Each of these areas have a different tax treatment. The location of the unit may be decided based on the value of domestic sales versus international exports, nature of export items being produced, linkage of the firm's value chain with other countries etc. This video explains the basic difference between DTAm EOU and SEZ to help get over the confusion that new trade entrepeneurs might face. This video is developed by the Office of the Additional Director General of Foreign Trade, Bengaluru as part of an initiative under the Niryat Bandhu Scheme of Government of India. Disclaimer :: This video is for information and educational purposes only . For detailed procedure you should refer to the Foreign Trade policy and the Handbook of Procedures available on http://www.dgft.gov.in