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× Duty exemption schemes enable duty free import of inputs required for export
production
× Duty Exemption Schemes consist of
Advance Authorization scheme
Duty Free Import Authorization (DFIA) scheme
× To allow duty free import of inputs, which are physically incorporated in export
product
× In addition, fuel, oil, energy, catalysts which are consumed/ utilized to obtain export
product, may also be allowed
× Issued for inputs and export items given under SION
× Advance Authorization can be issued for:-
Physical Exports
Intermediate Supplies
Deemed Exports
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× to allow duty free import of inputs, fuel, oil, energy sources, catalyst which are required for
production of export product
× only for products for which Standard Input and Output Norms (SION) have been notified
× Once export obligation has been fulfilled, request for transferability of the Authorization or the inputs
imported against it may be made before the Regional Authority.