Duty free procurement for export oriented units requires CT-3 certification and ARE-3 warehousing verification before exemption applies. Export Oriented Units may procure goods from the Domestic Tariff Area duty free subject to issuance of CT-3 by the Superintendent and direct movement under ARE-3. On arrival the EOU must verify goods against ARE-3 and invoice, endorse the certificate of warehousing, notify the Superintendent with all ARE-3 copies, and permit bond officer inspection the same day with physical verification within twenty four hours. The Superintendent then countersigns warehousing certificates, distributes ARE-3 copies to relevant parties, and the EOU must submit the warehousing certificate to the consignor within ninety days.