Duty Exemption and Remission Schemes regulate export-input imports, value addition, actual-user obligations, and electronic tax rebates.

Duty exemption and remission schemes enable duty-free import or procurement of export-production inputs and remission of eligible unrefunded export duties and taxes. Advance Authorisation covers physically incorporated inputs, subject to norm-based or approved self-declaration routes, value addition, accounting, pre-import, actual-user and export-obligation conditions. DFIA provides post-export Basic Customs Duty exemption against notified norms, with input-consumption declarations and transferability conditions. RoDTEP grants budget-controlled electronic duty-credit rebates for eligible unrefunded levies, subject to export-proceeds realisation, exclusions, recordkeeping and risk-based audit.

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