Export Oriented Unit scheme: duty free imports and NFE performance govern approvals, monitoring and compliance obligations. The EOU/EHTP/STP/BTP framework authorises duty-free imports and domestic procurement against an LoP/LoI and a Legal Undertaking, with approvals and monitoring by Units Approval Committees or designated officers. Net Foreign Exchange (NFE) - FOB exports less CIF of imports and specified foreign outflows - is the key performance metric, with rules for inclusion of leased or second hand capital goods, intra scheme transfers and amortisation. Units must maintain separate accounts, comply with Standard Input Output Norms or self-declare norms subject to later fixation, file periodic digitally signed reports, and observe Customs/Central Excise procedures and time bound administrative processes.