Export Processing Zone private development permitted; EPZ units entitled to EOU/EPZ benefits subject to prescribed compliance. Amendments permit DTA sale of instant tea up to 20% of FOB exports, limit levy exemptions for EOU/EPZ rice mills to exported quantities, and correct cross references and terminology across appendices. Private/joint sector EPZs are authorised under published guidelines with EPZ policy benefits for units, leasing and transfer conditions for infrastructure, and promoter compliance obligations. DEPB imports are limited to the FOB value of the issuing export, licensing endorsements must record FOB in domestic currency, and export obligation extensions are allowable in limited circumstances subject to a maximum one year extension and prescribed terms.