Distributors of products can claim benefits for selling qualified goods. The manufacturer's ability to claim benefits is not affected.

Products that are manufactured, produced, grown or extracted (even partially) in the U.S. may be eligible to qualify. Whether you use a contract manufacturer, or are one, you might be able to benefit.

Providers of such services that relate to construction projects outside the United States (including outer space!) can qualify. Licensed architects/engineers need not do the work, and it may be done by subcontractors. These services can be performed inside or outside of the United States without affecting eligibility. Dams, roads, buildings, tunnels, space stations, are eligible construction projects (as are related facility expansions).

U.S. grown and extracted products used outside of the United States generally qualify.

The IRS has clarified its position that licenses of software for use outside the United States (by domestic or foreign customers) can qualify. Even if the software is significantly produced abroad, it may still be eligible if it is substantially developed in the United States.

Transportation property (such as planes, ships, vehicles) may qualify if expected to be used outside of the United States for the majority of the three years following their sale. IC-DISC regulations state that containers "or any other property used for transportation purposes" may qualify. Packaging materials used for international shipments have been successfully claimed as eligible by many companies.