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    <title>DTA sale on third party exports by EOUs – Clarification thereon</title>
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    <description>Goods manufactured in an Export Oriented Unit and directly transferred to the port of shipment, though exported through a third party exporter who realises foreign exchange, qualify as eligible exports for DTA sale benefits; such exports count toward the EOU&#039;s export obligation and the DTA sale entitlement is calculated on the price at which the EOU supplies the goods to the third party exporter, with shipping bills naming both manufacturer (showing EOU status) and third party.</description>
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      <description>Goods manufactured in an Export Oriented Unit and directly transferred to the port of shipment, though exported through a third party exporter who realises foreign exchange, qualify as eligible exports for DTA sale benefits; such exports count toward the EOU&#039;s export obligation and the DTA sale entitlement is calculated on the price at which the EOU supplies the goods to the third party exporter, with shipping bills naming both manufacturer (showing EOU status) and third party.</description>
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