Accounting of duty free inputs: mandatory register and CA certification for Advance Authorisation/DFIA compliance.

Appendix 4H prescribes a register to record duty free inputs allowed under Advance Authorisation/DFIA, capturing authorisation numbers, inputs and quantities, exported products, inputs consumed, wastage, excess inputs and resulting adjustments including additional exports, proportional reduction in authorisation quantities, and customs duty paid with interest. It permits combining multiple authorisations for accounting, requires documentary evidence for specific entries, and mandates signatures of the authorisation holder and a certificatory statement from a Chartered Accountant/Cost Accountant confirming examination of records and independence.

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