Duty free import entitlement enabling inputs for export production subject to value addition and export obligation compliance. Duty exemption and remission under the Foreign Trade Policy operate through Advance Authorisation and Duty Free Import Authorisation (DFIA), permitting duty free import of inputs, fuels and consumables for export production subject to actual user conditions, notified SIONs, prescribed minimum value addition, fulfilment of export obligations, and specific transferability or CENVAT related restrictions; procedural tools include Advance Release Orders, invalidation letters and back to back inland LCs, while Drawback and legacy DEPB rules apply where endorsed.