Duty free import regime for EPZ units enables export production with Customs coordination and specific procurement exemptions. EPZs operate as duty free enclaves offering infrastructure and fiscal incentives to promote exports; Customs and Central Excise notifications permit duty free import and local procurement of capital goods, raw materials and consumables under specified conditions. Development Commissioners coordinate with Customs to provide bond facilities and ensure inputs are used for export production. EPZ units follow the same import, DTA sale and procedural rules as EOUs, are not required to obtain the customs licence referenced in the manual and are exempt from cost recovery charges for Customs staff in the Zone.