Import entitlement linked to export performance enables duty free imports for pharma/biotech subject to installation, retention, and R&D registration undertakings. Application for DGFT certification requires applicant details, IEC, prior year physical exports and entitlement calculated at 25% of FOB exports, cumulative imports, proposed CIF imports and remaining entitlement; a signed undertaking that imports are for manufacture in the pharma/biotech sector, will not exceed the 25% entitlement, will be installed within six months, will not be transferred for seven years, and that the unit's R&D wing is registered with the Department of Science and Industrial Research; CA verification and DGFT Regional Office certification enable duty free import under the relevant Customs Notification list, subject to conditions.