Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes-reg.

Net Foreign Exchange obligation: units must meet NFE using allowable depreciation before DTA clearances or scheme exits.

The circular tightens and clarifies EOU/EHTP/STP/BTP and Gems & Jewellery scheme rules by emphasising that units must achieve positive Net Foreign Exchange (NFE) over the five year block, with NFE computed using allowable depreciation for capital goods; clearance/debonding, exit to EPCG or Advance Authorization, and sale/leaseback are permitted only after positive NFE on depreciated values or otherwise trigger proportionate duty recovery. It standardises input accounting under SION with temporary self declared norms pending fixation, allows monthly duty payment on DTA clearances with ER 2 scrutiny, makes anti dumping duty payable on portions cleared to DTA, and introduces multiple procedural, sectoral and facilitative amendments for gems and jewellery exports.