B-17 bond security: EOUs obtain duty exemption subject to bond, surety/security, and conditional guarantee waivers. B-17 bond is a comprehensive security taken from Export Oriented Units to cover duty forgone on sanctioned capital goods (25% taken for capital goods) and three months' raw materials, with 5% surety or security; it secures provisional assessment, export accounting/disposal, and protects revenue against loss or diversion, while exemptions from bank guarantee/surety are available to qualifying units subject to exclusions for fraud and substantive penal violations.