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    <title>Export Oriented Units</title>
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    <description>The Export Oriented Unit scheme allows units committed to export to operate within customs bonded premises with duty-free import and domestic procurement of capital goods and inputs, subject to approvals and conditions in the Foreign Trade Policy. EOUs execute a multipurpose B-17 bond, must meet accounting, installation and utilization timelines, and are monitored for compliance and foreign exchange performance. Duty concessions, self-warehousing/self-sealing (where eligible), DTA sale entitlements on concessional duty subject to being positive net foreign exchange earner, and recovery or penal measures for diversion or non-fulfilment are core operative features.</description>
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      <description>The Export Oriented Unit scheme allows units committed to export to operate within customs bonded premises with duty-free import and domestic procurement of capital goods and inputs, subject to approvals and conditions in the Foreign Trade Policy. EOUs execute a multipurpose B-17 bond, must meet accounting, installation and utilization timelines, and are monitored for compliance and foreign exchange performance. Duty concessions, self-warehousing/self-sealing (where eligible), DTA sale entitlements on concessional duty subject to being positive net foreign exchange earner, and recovery or penal measures for diversion or non-fulfilment are core operative features.</description>
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