Manufacture in bond: EOUs permitted manufacturing without physical supervision, subject to prescribed digital records and transaction reporting. EOUs may carry out manufacture in bond without mandatory physical warehousing or routine physical supervision, operating under Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Movements to job workers, other EOUs, exports and DTA sales are permitted subject to recording of each transaction in prescribed or Commissioner approved private records. Exports proceed on self sealing and self certification; eligible units may avail self bonding; traditional warehoused registers are replaced by digital records and monthly digital submission of Form A for import reconciliation.