Duty exemption schemes enabling duty free inputs for export with Advance Authorisation, DFIA, DEPB and Gems & Jewellery rules. Duty exemption schemes (Advance Authorisation and DFIA) permit duty-free import of inputs, fuel and consumables for export production subject to actual user conditions, minimum value addition, export obligations, and exclusions; Advance Authorisation and DFIA set rules on exemptions from customs duties, transferability after EO (with liability for additional customs/excise duty where applicable), sourcing via AROs or back to back LCs, and applicability of drawback and CENVAT. DEPB grants duty credit to neutralise customs on import content. Separate, detailed replenishment and sourcing regimes apply to the Gems and Jewellery sector.