Line of Credit enables export financing for railway rolling stock with Indian sourcing and foreign exchange compliance conditions. A Government of India supported Line of Credit extended via Exim Bank finances procurement of railway rolling stock, allowing export of eligible goods and services from India subject to the Foreign Trade Policy. At least seventy-five percent of contract value must be supplied from India and up to twenty-five percent may be procured outside India. Shipments must be declared in Export Declaration Form. Agency commission is not payable under the LoC, though exporters may use own funds or EEFC balances for commission in free foreign exchange, with AD Category I banks permitting such remittances after realization and compliance. Directions issued under the foreign exchange statute remain subject to other required approvals.