Duty exemption and remission schemes govern duty-free export inputs, post-export import entitlements, and tax rebates for eligible exporters.

Duty exemption and remission schemes permit duty-free import of export-production inputs, replenishment, and remission of unrebated taxes. Advance Authorisation permits duty-free inputs physically incorporated in export products, including production fuel, oil and catalyst, using SION, self-declaration, prior norm fixation, or self-ratification. Authorisations may be issued to manufacturer exporters or merchant exporters tied to supporting manufacturers for physical exports, intermediate supplies, eligible domestic supplies, and qualifying ship or aircraft stores. Imports and authorisations are generally subject to actual-user, physical-incorporation, export-obligation, input-accounting and prescribed value-addition requirements.

---

---

---