Offshore Banking Unit mainly deals with non-residents Bangladeshi citizens, maintaining exclusively foreign currency transactions, can borrow and lend in Foreign Currency with any other local and global Banks, being treated its operation as a country within a country, commissioned by a separate Banking License from Bangladesh Bank. and free from minimum reserve requirement.

It may be further defined as the prioritized banking operation where there is no permission for resident Bangladeshi citizen and on contrary dealing with the non-residents 100% foreign-owned & joint-venture investment enterprises inside the export processing zones which does not fall under the set regulations of Bangladesh Bank and other regulators. It is completely a separate functions and distinct identity, where its customers can enjoy unique package of tax benefit and the operations which are free from local regulations to compete with domestic banks including local branches of foreign banks.

OBU may extend among the EPZ "A" type industry (s) irrespective of funded and non-funded facility (s) which are as follows as working capital financing: