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of <h1>New Rules for Tracking Duty-Free Imports: Maintain Certified Registers for Inputs and Exports Under Advance Authorisation</h1> The requirements for maintaining a register to account for the consumption and stock of duty-free imported or domestically procured raw materials and components under Advance Authorisation or Duty-Free Import Authorisation (DFIA). It specifies the need to document inputs allowed, products exported, excess inputs, and any customs duty paid. The register must be certified by a Chartered Accountant or Cost & Works Accountant, who verifies the accuracy of the information. The document also requires the authorisation holder to provide details for authorisations redeemed in the last licensing year, ensuring compliance with statutory provisions.
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