(a) Transfer of manufactured goods from one EOU/EPZ/ EHTP/STP unit to
another EOU/EPZ/EHTP/STP unit will be allowed.
(b) Goods imported/procured by an EOU/EPZ/ EHTP/STP unit may be
transferred or given on loan to another EOU/EPZ/EHTP/STP unit
which shall be duly accounted for, but not counted towards
discharge of export performance.