Duty free import entitlement certification requires export linked compliance, installation and nontransfer safeguards, and auditor verification. Appendix 8A prescribes the application and certification process for export linked duty free imports by pharmaceutical and biotechnology units: applicant details, IEC, computation of entitlement from prior year physical exports, disclosure of cumulative imports and proposed CIF imports, and applicant declaration that imports are for manufacture, will not exceed the prescribed export linked proportion, will be installed within six months and not transferred for seven years, and that the unit's R&D wing is registered with the Department of Science and Industrial Research. It requires a Chartered/Cost Accountant certificate and Regional Office verification to authorize duty free import subject to the Customs notification and penalties under the FTDR Act for misstatement.