Duty Exemption scheme sets Advance Authorisation and compliance rules including norms, export obligations and regularisation.

Chapter 4 sets out the Duty Exemption / Remission Scheme focused on Advance Authorisation for duty free inputs against exports, governed by SION where published or by NC fixed norms otherwise. It prescribes application routes, exclusions, entitlement ceilings, financial powers, EO timeframes and extensions, monitoring and recordkeeping requirements, and mechanisms for regularisation of bonafide defaults. Separate but related frameworks for DEPB duty credit, DFIA duty free import authorisations and a detailed Gem & Jewellery replenishment module are included, each with specific documentation, utilisation and transferability rules.

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