Inter-unit transfer of goods between EOUs allowed duty-free for NFE accounting while applicable GST remains payable. Inter-unit transfer of manufactured and capital goods between EOUs and between EOUs and SEZ units is permitted duty-free, with such supplies treated as imports for the receiving unit and the value of goods obtained from another EOU included in the receiving unit's import value for NFE calculation; GST remains payable. Raw material transfers are generally disallowed but may be permitted if a unit proves inability to utilize inputs. Centralized sourcing transfers may be allowed by the Unit Approval Committee and must be accounted as inflow for the transferring unit and outflow for the receiving unit.