Duty-free import exemptions for export units conditionally allowed, subject to accounting norms and positive foreign exchange requirements. EOUs may import or procure goods duty free for export production, subject to prohibitions and sectoral restrictions, conditional exemptions under customs and excise notifications, and a requirement to be positive net foreign exchange earners. Licensing is time-limited and extendable by the Development Commissioner; failure to declare continuation may lead to cancellation procedures. Duty-free inputs must be accounted for under SION or, where absent, on self-declared norms pending Norms Committee or Board of Approval determination, with final norms binding on the unit.