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Duty Free Import Authorisation (DFIA) - CBEC's Customs Manual 2023 - Customs


..... 4. Duty Free Import Authorisation (DFIA): 4.1 DFIA issued under the FTP 2009-14 are similar to AA in many aspects including requirement of monitoring. However, DFIA has a minimum value addition requirement of 20% and once export obligation is completed, transferability of the authorization and / or material imported against it is permitted. The DFIA is issued only where SION are notified. After the annual supplement 2013 to the FTP 2009-14, the exemption from antidumping duty and safeguard duty .....

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Duty Free Import Authorisation (DFIA) - CBEC s Customs Manual 2023 - Customs

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