Duty Exemption and Remission Scheme governs authorisations, norms, export obligations and penalties for non compliance. Chapter 4 prescribes the Duty Exemption / Remission Scheme procedures: online filing for Advance Authorisations and DFIAs, specification of inputs and CIF/FOB entitlements, and application of SIONs or adhoc norms fixed by DGFT Norms Committees. It details norms fixation, self declaration and self ratification options, port registration, use and transfer restrictions for duty free inputs, EO periods and extension fees, redemption and bond waiver processes, auditing and recordkeeping requirements, and regularisation and penalty mechanisms for bona fide or fraudulent defaults.