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    <title>Export Oriented Unit Scheme</title>
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    <description>The EOU Scheme allows units committed to export to import or procure inputs and capital goods duty free subject to customs bonding, execution of a multipurpose B 17 bond, adherence to sectoral notifications and EXIM Policy procedures, maintenance of prescribed records, and achievement of Net Foreign Exchange Performance and Export Performance targets; failure to comply leads to recovery of duty forgone, interest and possible penal action, while operational flexibilities include CT 3 domestic procurements, inter unit transfers, sub contracting under limits, and prescribed DTA sale and valuation concessions.</description>
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