Value addition norms for non convertible currency exports require higher domestic content and permit contracts in Indian rupees. Exports with payments not in freely convertible currency to erstwhile RPA countries, the Russian Federation and Iran are subject to elevated value addition requirements: exports in freely convertible currency follow GCA norms, while exports against liquidation of rupee balances, repayment of State credits, or use of Russian Special Rupee Accounts must meet the higher of the Handbook percentage or a prescribed elevated floor; similar elevated norms apply where duty free inputs under Duty Exemption/Remission Schemes are used. Contracts, invoices and Advance Authorisation obligations for these exports may be denominated in non convertible Indian rupees. Iran exports in Indian rupees require a specified minimum value addition covering jewellery and supersede the Handbook provision.