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of <h1>Duty-Free Transfers Allowed for EOUs and SEZs Under FTP; Affects NFE Calculations; Subject to Specific Conditions</h1> Inter-unit transfer of manufactured and capital goods between Export Oriented Units (EOUs) and Special Economic Zones (SEZs) is allowed under specific conditions outlined in the Foreign Trade Policy (FTP). Such transfers are duty-free, but the receiving unit must treat them as imported goods, affecting Net Foreign Exchange (NFE) calculations. While raw material transfers are generally prohibited, exceptions exist if the material cannot be utilized. Group EOUs can centrally source inputs for cost efficiency, with transfers approved case-by-case. Capital goods can also be moved between units without duty, requiring documentation and GST payment.
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