Abolition of physical customs supervision: EOUs may self manage movements subject to strict recordkeeping and monthly audits. Amendments remove mandatory physical customs controls for 100% EOUs, allowing EOUs to self manage movements of inputs and outputs provided each transaction is recorded in prescribed or Commissioner approved records. Designated officers must scrutinise accounts at least monthly; transfers of non duty paid goods require rewarehousing certificates and crosschecks, with duty demanded if proof of transfer or export is not produced within the prescribed period. Chief Commissioners may order special audits by nominated cost accountants, and cost recovery officers retain monthly audit responsibilities.