DTA sale for EOUs requires positive NFE and payment of applicable duties, with advance sale controls and exclusions. DTA sale by EOUs is allowed when conditions in the FTP and Handbook are met: goods (including rejects and by products) may be sold in the DTA on payment of applicable excise/GST and reversal of basic customs duty on inputs where the EOU is NFE positive; gems and jewellery have a limited concession linked to export performance. Advance DTA sale for new units (with extended rules for pharmaceutical units) requires adjustment within a prescribed period and a bond. Certain products and listed activities are excluded; specified supplies counted for NFE may enter DTA on payment of duties.