Defective goods relief for EOUs permits free replacement with re-import/re-export obligations and DTA clearance if re-export waived. EOUs may effect free replacement of exported goods found defective, subject to an RBI GR waiver, with such replacements required to be brought back; EOUs may re-import consignments if foreign buyers refuse delivery. For imported goods found defective before re-export, EOUs may receive free replacement but must re-export the goods; if the supplier does not require re-export, the goods must be destroyed or cleared into DTA on payment of full customs duty.