Transfer of unutilized duty-free goods: may be sold in DTA on duty payment or transferred as import to other units. The Exim Policy provision permits an EOU/EPZ/STP/EHTP unit unable, for valid reasons, to utilise duty free imported or DTA procured goods to sell them in the domestic tariff area on payment of applicable duties or to transfer/sell them to another such unit; such transfers must be treated as imports by the recipient and endorsed on all transfer documents, and the disposal is to be exceptional with valid reasons recorded.