B-17 bond requirement for EOUs secures duty exemptions with surety/security and conditional waivers for compliant units. EOUs may import or procure goods duty-free by executing a B-17 bond with surety or security covering duty forgone; the bond secures provisional assessment, export and accounting obligations but excludes differential duty for advance DTA sales. The B-17 is executed with the jurisdictional Assistant/Deputy Commissioner, typically for 25% of duty forgone on sanctioned capital goods plus three months' raw-material duty forgone, with 5% security; compliant long-standing units may obtain waivers of bank guarantee/surety, while monitoring, bond registration, debit/credit of duty forgone, and discharge on final debonding are required.