Depreciation for capital goods: quarterly rates defined, capped overall, allowed only after prescribed in zone use or export obligation. Depreciation on capital goods moved from Free Trade/Export Processing Zones or 100% EOUs to Domestic Tariff Area is to be computed using specified quarterly rates mirroring those for used cars, with a uniform lower quarterly rate after the fourth year and an overall ceiling of 70%. Eligibility is conditional: Free Trade/EPZ goods must have been used in the Zone for at least three years, and 100% EOU goods qualify only if the unit has completed the export obligation imposed by the Board of Approval; no depreciation if debonding occurs before completing that obligation.