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<h1>EOUs can send capital goods abroad for repairs with Customs approval; domestic repairs need prior notice and records.</h1> Export Oriented Units (EOUs) are permitted to send capital goods abroad for repairs with the necessary approval from Customs authorities, and foreign exchange payments for these repairs are allowed. No permission is needed for repairs within the country. All units, regardless of status, can remove capital goods domestically for testing, repair, calibration, and refining, provided they give prior notice to the proper officer and maintain accurate records of the removal and return of goods.