Export oriented unit duty exposure: map duty free inflows, DTA clearances and ensure compliance with exemption conditions. EOUs remain subject to service tax obligations and, under central excise law, goods cleared into DTA attract duty equivalent to aggregate customs duties; however EOUs may claim customs and excise exemptions for capital goods, inputs and raw materials subject to conditions in relevant notifications. Audits must map unit-specific inflows/outflows, distinguish customs and excise recoveries, evaluate internal controls for diversion or mis-use of duty free items, and verify approvals, bond and import records, proof of export, re-warehousing certificates, DTA valuation, de-bonding procedures, CENVAT credit compliance and related notifications.