Export treatment for NFE: certain domestic supplies to authorised schemes and specialised zones count as exports for NFE calculation.

Supplies not physically exported may be treated as export for NFE purpose under the 100% EOU scheme. Counted supplies include DTA supplies to advance authorisation/DFRC/EPCG holders, transfers to other EOU/EHTP/STP/BTP/SEZ units where procurement is permitted, supplies to bonded warehouses or FTWZs with foreign exchange payment, supplies to duty free eligible organisations under general exemption notifications, and supplies of ITA I and notified zero duty telecom/electronic items.

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