Net Foreign Exchange Obligation requires EOUs to meet NFE and comply with monitoring, reporting and duty recovery conditions. The agreement requires EOUs to achieve positive Net Foreign Exchange (NFE) subject to annual monitoring by the Development Commissioner, with non compliance liable to penal action under the Foreign Trade (D&R) Act; duty concessions for imports and indigenous procurements are conditional on scheme obligations and recoverable duties/interest arise on breach. Units must submit prescribed quarterly and annual performance reports (annual reports certified by a Chartered Accountant), notify commencement of production and changes in key information, maintain a website, and comply with scheme amendments and governmental orders.