Export Oriented Units scheme enables duty-free imports, tax credits and expedited clearances for export-committed units. The Export Oriented Units scheme permits units committing to export their entire production to operate under customs bond with location freedom and incentives similar to export zones. It covers manufacturing, services, software and select agricultural and allied activities, allowing export of all non-prohibited items. Operational benefits include duty-free imports of inputs and capital goods, procurement without payment of duty where allowed, reimbursement of Central Sales Tax, access to CENVAT/GST credits and refunds, fast-track clearances and exemption from industrial licensing in reserved sectors.