What is 100% EOU?
A 100% Export Oriented Unit, or 100% EOU, is a unit set up under a government scheme for businesses that commit to exporting essentially all of what they produce, in return for certain duty and procedural benefits. Unlike an SEZ unit, an EOU does not have to sit inside a notified zone. The scheme originated with goods manufacturers, but service and software businesses have also used it. The detailed conditions sit in the Foreign Trade Policy and related procedures, which are outside the scope of this site.
Why it matters for exporters
On the EDF, field 1.5 asks for your category of exporter, and "100% EOU" is one of the listed options alongside Custom DTA units, SEZ, Warehouse export and Others. If your business holds EOU approval, tick that box. Picking the wrong category can lead to queries from your bank or the authority.
The rules that decide where you file depend on SEZ status and on whether you export software, not on EOU status as such. An EOU outside an SEZ exporting services other than software would typically file with its AD bank; a software EOU could use the AD bank or STPI. Because EOUs often have their own supervising office, confirm the route with your bank and CA. Read 100% EOU service exporters and the EDF.
Example
Helix BioServices Pvt Ltd, an EOU providing research services to a Swiss firm, raises an invoice of ₹32,00,000 in January 2027. It prepares the EDF, ticks "100% EOU" in field 1.5, enters the invoice in Part 2B and submits it to its AD bank by 2 March 2027.
Common confusion
EOU, SEZ and DTA are categories, not types of service. A business is usually just one of them for a given unit. Most small service exporters with no special approval fall under DTA unit or "Others".