Export Oriented Unit Scheme: conditional duty and tax reliefs govern imports, DTA sales and mandatory net foreign exchange obligations. EOU/EHTP/STP/BTP units committing to export may import/procure inputs and capital goods under conditional duty and tax exemptions, subject to actual user requirements and statutory permissions. Operation requires an LoP/LoI and LUT; units must maintain positive net foreign exchange (NFE) computed over multi year blocks, with limited extensions by BoA. DTA sales, transfers, subcontracting, leasing, and exit/conversion are regulated with duty reversal or payment, customs undertakings and procedural approvals; entitlements include duty exemptions, GST refund mechanisms and other administrative relaxations.