B-17 bond obligations govern duty-free imports and procurement, prescribing bond amount, security, acceptance, and monitoring. B-17 Bond secures duty foregone for duty-free imports, domestic procurement and movements under the EOU scheme; bond amount equals a composite of capital-goods-related duty liability and a three-month input duty liability, with additional bonds required if insufficient. Units must furnish either surety or a Bank Guarantee at the prescribed rate with solvency certification for sureties, while qualifying long-standing exporters may receive a waiver. Bonds are executed by authorised corporate officers on non-judicial stamp paper, recorded in the jurisdictional bond register, and debited/credited upon procurement certificates, imports, or clearances according to rules for capital goods and inputs; monitoring and final debonding is carried out by the Assistant/Deputy Commissioner.