The Government of India has notified amendments in Chapter 6 of the Handbook of Procedures (HBP) 2023 relating to the Export Oriented Units (EOU) Scheme, with the objective of streamlining procedures and ensuring uniformity in administrative processes.
The amendments have been notified vide Public Notice No. 41/2025-26 dated 31st December 2025, issued by the Directorate General of Foreign Trade (DGFT), Ministry of Commerce & Industry, and will be published in the Gazette of India (Extraordinary), Part-I, Section-I.
Key Highlights of the Amendment
- A new provision, Para 6.41, has been introduced in Chapter 6 of the Handbook of Procedures.
- Appendix 6N of Appendices and Aayat Niryat Forms (ANFs) has been notified with immediate effect.
- Appendix 6N prescribes standardised formats of letters and permissions issued by Development Commissioners to Export Oriented Units (EOUs).
Scope of Appendix 6N
The newly notified Appendix 6N includes formats for a wide range of approvals and permissions, inter alia:
- Acceptance and amendment of Legal Undertakings (LUTs);
- Broad-banding of items of manufacture and enhancement of capacity;
- Extension, renewal, and amendment of Letters of Permission (LoP);
- DTA sale permissions, including advance DTA sales and sales against foreign exchange;
- Inclusion or change of location of EOUs;
- Trade-related permissions such as participation in exhibitions, fixation of ad-hoc norms, consolidation of goods, and re-export of goods for repair;
- In-principle and final exit from the EOU Scheme.
Administrative Flexibility
The Public Notice also empowers Development Commissioners to suitably modify formats or incorporate additional conditions in letters and permissions, in accordance with the provisions of the Foreign Trade Policy (FTP) 2023 and the Handbook of Procedures.
Impact of the Notification
The standardisation of formats is expected to:
- Bring greater clarity, uniformity, and transparency in the administration of the EOU Scheme;
- Facilitate smoother implementation and faster processing of approvals;
- Enhance ease of doing business for EOUs across the country.
The amendments have come into force with immediate effect.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/P.N.-No.-412025-26-dated-31.12.2025-English.pdf
