Export prohibition on wheat flour allowed under authorisation and EOUs subject to pre-import, actual user, and export-timing conditions. Export of wheat flour is prohibited except when authorised: exports allowed under Advance Authorisation and by 100% EOUs and SEZ units subject to pre-import of wheat, actual user and no-transfer restrictions, export within 180 days of import, prohibition on domestic procurement for such exports, requirement that entire milling output be exported (except approved wastage), and production of Bill of Entry for imported wheat to Customs for verification.