Question

are 100% export oriented units industries?

Answer 1

The 100% Export Oriented Units and Export Processing Zones are set up as enclaves separated from the Domestic Tariff Area by both physical and procedural barriers and are intended to provide a duty-free and incentive-oriented environment for export production at low-cost internationally competitive terms - both in terms of price and quality. And since at least 75% of the goods produced have to be exported, the units can dedicate themselves to increasing exports and earn foreign exchange for the country.

Reference:
https://www.iiem.com/em/export_documentation/chapter9.html