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<h1>Duty exemption and remission schemes permit duty free import and digital rebate credits for inputs used in export production.</h1> The Chapter establishes duty exemption and remission schemes-Advance Authorisation (including Annual and special variants), DFIA, Duty Drawback, RoSCTL and RoDTEP-permitting duty free import and replenishment of inputs for export production subject to SION/self ratification/norms committee fixation, actual user and pre import conditions, minimum value addition thresholds, specific input exclusions, documentation and endorsement of inputs on shipping documents, domestic sourcing via ARO/invalidation, and audit, recovery and penalty provisions for mis declaration and misuse.