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of <h1>Duty-exemption schemes allow duty-free import or replenishment of inputs for exporters via Advance Authorisation, DFIA, Duty Drawback, RoSCTL, RoDTEP</h1> This Chapter establishes duty-exemption and remission schemes to permit duty-free import or replenishment of inputs for export production, principally Advance Authorisation (including annual), Duty Free Import Authorisation (DFIA), Duty Drawback, RoSCTL and RoDTEP. Advance Authorisations permit pre-import actual-user inputs under SION, self-declaration, norms committee fixation or self-ratification, with specified eligibility, value-addition and wastage rules (minimum VA generally 15%; DFIA 20%), pre-import and excluded inputs, and non-transferability. DFIA is post-export and exempts only basic customs duty. RoDTEP refunds capped rates as transferable e-scrips for eligible exports within budgetary limits, subject to record-keeping, audit, realization conditions and specified exclusions. Monitoring, audits and penalties apply for misuse.
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