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of <h1>Chapter 4 Handbook 2023 streamlines Advance Authorisation, DFIA, gems and jewellery schemes, EO monitoring, regularisation rules</h1> Chapter 4 of the Handbook of Procedures, 2023 governs duty exemption/remission schemes, primarily Advance Authorisation, DFIA, and sector-specific schemes for gems and jewellery. It prescribes online applications, norms fixation (SION/adhoc/self-declaration/self-ratification), export obligation periods, extensions, monitoring, clubbing, and regularisation of bona fide defaults with specified duties, interest, and composition fees. Special rules apply for sensitive inputs (drugs, acetic anhydride, animal products), multiple units, job work, and port registration. Detailed procedures regulate annual and special advance authorisations, pharmaceutical NI-process exports, replenishment/loan/outright purchase of precious metals, wastage and value addition norms, re-imports, exhibitions, and consignment exports. Additional provisions cover DFIA transferability, RoDTEP Annual Return filing, and a Diamond Imprest Authorisation with strict value addition, EO, and regularisation conditions.
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