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<h1>New Guidelines for 100% EOUs and FTZs: Third Party Exports Allowed, Benefits Reserved for Original Units Only.</h1> The circular issued by the Central Board of Excise & Customs provides guidelines for Third Party Exports by 100% Export Oriented Units (EOUs) and units in Free Trade Zones (FTZs) or Export Processing Zones (EPZs). It clarifies that these units may procure export orders from third parties, but export benefits will be granted only to the EOUs/FTZ/EPZ units. Third parties must disclaim any claim to export benefits. Export orders must be executed directly from the customs bonded unit under the 100% EOU/EPZ/FTZ scheme. However, negotiating export documents through a third party is permitted.