Duty treatment for EOU/EPZ DTA sales: pay duty as if imported at the effective rate when obligations are met. EOU/EPZ sales in the DTA of freely importable finished products beyond prescribed limits are to be charged duty as if imported, calculated at the effective rate of duty, where NFEP and export obligations are met. Samples cleared for sale are similarly liable to duty as if imported. Wax, silver and rubber-model samples may be exported for promotion without insisting on GR formalities, and personal carriage of jewellery follows existing customs personal-carriage procedures with Export Certificate endorsement; GR formalities need not be insisted upon.