CIN-Export-Oriented Units

Export-Oriented Units

Use

Any sales that you make to export-oriented units (EOUs) require special treatment by the SAP System.

Prerequisites

You have maintained a zero-rate excise duty indicator for customers that qualify as 100% EOUs.

Activities

When you come to create the excise invoice, the excise value is zero in the pro forma excise invoice document. No excise duty is debited to the CENVAT account, and so no accounting entries are generated. However, the sale is marked as a deemed export, and the system generates an outgoing excise invoice.
Even though the excise duty is zero, when you print the excise invoice, the system calculates the duty for the purposes of printing.