Finished Leather products falling under HS 4107, 4112 and 4113 have been included in the Focus Product Scheme of Foreign Trade Policy 2009-14. 

The Focus Product Scheme was launched in 2006 to offset high infrastructure and other market development costs for products that have high export/employment potential. Exporters of these notified goods are entitled to a Duty Credit Scrip of 2% of the F.O.B value of exports that can be used to pay off various dues to the government.

The FPS has been replaced by the Merchandise Exports Incentive Scheme (MEIS) under the new Foreign Trade Policy 2015-20 (please see related State Act).