Sale of surplus goods by export oriented units requires customs duty payment or endorsed exemption and GST compliant transfers. EOUs may sell imported or duty free procured surplus goods into the domestic tariff area on payment of customs duty when exemption is unavailable, subject to permission from the jurisdictional Assistant/Deputy Commissioner. Unutilized goods may be transferred to another qualifying unit or exported; inter-unit transfers are invoiced with applicable GST and are without customs duty at transfer, but the supplier must endorse customs duty exemption and the recipient is liable to pay basic customs duty if goods or finished products are later cleared into DTA. Obsolete or surplus capital goods may be exported, transferred, disposed in DTA on payment of duties, with depreciation on DTA disposal available only after positive net foreign exchange, and destruction allowed with intimation or permission.