Duty-free transfers by EPZ/FTZ units to other zones and EOUs permitted for manufacture and export, excluding repaired goods. Amendment permits EPZ/FTZ units to supply or transfer duty-free imported goods to units within the same Zone, to units in other Zones, or to Export Oriented Undertakings for manufacture and export or for use within the receiving unit, and excludes goods imported for repairs, reconditioning or reengineering from this relief.