Para 4.2
- Document type
- Policy
- Reference no.
- 04
- Dated
Duty Free Replenishment Certificate (DFRC)
DUTY FREE REPLENISHMENT CERTIFICATE
Duty Free Replenishment Certificate (DFRC)
4.2
DFRC is issued to a merchant exporter or manufacturer exporter for the import of inputs used in the manufacture of goods without payment of basic customs duty.
However, such inputs shall be subject to the payment of additional customs duty equal to the excise duty at the time of import.
Duty Free Replenishment Certificate (DFRC)
4.2
DFRC is issued to a merchant exporter or manufacturer exporter for the import of inputs used in the manufacture of goods without payment of basic customs duty.
However, such inputs shall be subject to the payment of additional customs duty equal to the excise duty at the time of import.