4.1
- Document type
- Policy
- Dated
Duty Exemption and Remission Schemes
DUTY EXEMPTION & REMISSION SCHEMES
4.1
Duty exemption schemes enable duty free import of inputs required for export production. Duty Exemption Scheme consists of (a) Advance Authorisation Scheme and (b) Duty Free Import Authorisation Scheme (DFIA). A Duty Remission Scheme enables post export replenishment/ remission of duty on inputs used in the export product. Duty remission schemes consist of (a) DFRC (Duty Free Replenishment Certificate), (b) DEPB (Duty Entitlement Passbook Scheme) and (c) DBK (Duty Drawback Scheme).