Export oriented unit rules: duty free imports, DTA sale limits, and positive net foreign exchange requirement govern benefits. Framework for EOUs and EHTP/STP/BTP units permits duty free import of inputs and capital goods (including second hand), subject to ITC(HS) prohibitions and statutory permissions; leasing and sale and lease back of capital goods are allowed with prescribed safeguards. Units must maintain positive Net Foreign Exchange (NFE) over five year blocks to access DTA sale entitlements and fiscal benefits. Letters of Permission/Intent and legal undertakings govern validity, monitoring, and penalties. Provisions address DTA sale limits, treatment of scrap/rejects, deemed exports entitlements, subcontracting, inter unit transfers, exit/debonding procedures and administrative approval processes.