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Policy

PARA 4.2.2

Document type
Policy
Reference no.
02B
Dated

Duty Free Replenishment Certificate

4.2.2

DFRC may be issued in respect of exports for which payments are received in non-convertible currency. Such exports shall, however, be subject to value addition and conditions as specified in Appendix-32 of Handbook (Vol.1).

DFRC may also be issued for supplies effected under paragraph 8.2 of the Policy.

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