Duty-free import procedures for EOUs clarified: submit required information to port customs and maintain digital records under GST. Units may claim duty-exemption at the customs station of import upon furnishing information under Rule 5 without awaiting transmission from the jurisdictional officer; email submission is allowed. Warehousing requirements have been removed and units must keep digital, audit-trailed records based on Form A and supply a monthly digital copy. Credit of duty on inputs follows existing procedures for exported or DTA-cleared goods, permitted destructions, transfers, or duty-free donations. Cost recovery charges tied to mandatory warehousing are removed, while Merchant Overtime charges remain applicable.