DTA supplier entitlement to drawback and export incentives clarified, with documentary rules and expanded DFRC port options. DTA suppliers to SEZs are entitled to drawback, DEPB, DFRC and Advance Licence benefits and may discharge export performance on the supplier. Documentary proof requirements are specified: EP copy of Shipping Bill/Bill of Export for physical exports; for deemed exports an invoice signed by the receiving unit plus excise authority certification, with a Project Authority Certificate acceptable for non-excisable items; ARE-3 required for EOU supplies. DFRC export shipments can be effected from any Handbook-listed port and any SEZ.