Import permission for EOU rejects into domestic tariff area allowed subject to unit certification and customs verification procedures. General permission is granted to import rejects from 100% Export Oriented Units into the Domestic Tariff Area, subject to conditions: the unit must certify that defects were unavoidable due to technology, techniques or materials; goods must be invoiced and stamped as 'REJECTS' at clearance; and the Assistant Collector of Customs and Central Excise must be satisfied of their reject status using buyer quality standards, the manufacturer's internal quality report and any further technical opinion.