Import and export procedures, IEC rules, restricted item authorisations, and trade facilitation provisions are comprehensively set out. The chapter lays down the procedural framework for imports and exports, including online filing of applications, jurisdiction of regional authorities, handling of incomplete applications, application fees, IEC exemptions and issuance, validity, surrender and modification of IEC, and maintenance of importer-exporter profiles. It further prescribes validity periods for authorisations, revalidation, duplicate copies, warehousing, bank guarantee or LUT requirements, and special procedures for certificates, restricted items, scrap imports, tariff rate quota administration, exhibitions, samples, export promotion, rules of origin, certificates of origin, and policy interpretation and relaxation.