1. Eligibility:

• Manufacturer and merchant exporters (with supporting manufacturers).
• Service providers earning foreign exchange (hotels, hospitals, logistics, etc.).

2. Benefits:

• Zero customs duty on imported capital goods.
• Domestic procurement allowed with GST exemption.
• Export Obligation (EO): 6 times the duty saved to be fulfilled in 6 years.

3. Export Obligation (EO):

• 85% of EO must be completed within 4 years.
• Maintain average exports from the last 3 years.