Export oriented unit regime allows duty preferential imports and limited domestic sales subject to maintaining positive net foreign exchange. Framework requires EOUs/EHTPs/STPs/BTPs to export production (with limited DTA exceptions) and grants imports of goods and capital goods on actual user basis, often with exemption from customs duties or subject to payment/reversal of duties and GST/compensation cess as stipulated. Units must maintain positive NFE calculated in five year blocks, comply with LoP/LoI and legal undertakings, and follow procedures for inter unit transfers, sub contracting, DTA sales, approvals, exit and conversion as administered by Development Commissioners, BOA or designated authorities.