Self-removal for 100% EOUs allows relaxed physical customs supervision subject to records, surprise inspections and audits. The Board permits Self-Removal for 100% EOUs by categorising units: (i) units importing only capital goods may be freed from 100% physical supervision if they maintain suitable records and accept occasional surprise checks and audits; (ii) units with a measurable input-output correlation may rely on utilisation records instead of continuous supervision, subject to verification; and (iii) proximate units may be grouped to share supervisory officers. Collectors must identify eligible units, issue implementation instructions, establish procedures for surprise inspections and periodical auditing, and report actions to the Ministry.