Inter-unit transfer rules allow duty-free EOU/SEZ movement while import-value and NFE effects apply and GST remains payable. Inter-unit transfer permits duty-free movement of manufactured and capital goods between EOU and EOU/SEZ units subject to intimation and accounting. Transfers of unutilized goods are allowed; raw material transfers require proof of non-utilization. Supplies from one EOU are treated as imported goods for the receiver and their value must be included in import value for NFE fulfilment and may count towards foreign exchange earnings where permitted. Applicable GST is payable. Centralised input sourcing may be authorized case-by-case, with transferred values treated as inflow/outflow for NFE calculations. Transfers occur under commercial documents with copies provided to jurisdictional offices.