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of <h1>Foreign Trade Policy 2004-09: Duty-Free Import Schemes for Exporters, Includes Advance Authorisation, DEPB, DFIA, and DBK.</h1> Duty Exemption and Remission Schemes in the Foreign Trade Policy 2004-09 allow duty-free import of inputs for export production. The schemes include Advance Authorisation, Duty Free Import Authorisation (DFIA), Duty Entitlement Passbook Scheme (DEPB), and Duty Drawback (DBK). Advance Authorisation permits duty-free import of inputs for export products, with conditions on value addition and export obligation. DEPB neutralizes customs duty on import content of export products. DFIA allows duty-free import of inputs for export production with a minimum value addition requirement. The schemes also include specific provisions for the gems and jewellery sector, allowing duty-free import of inputs for manufacturing and export.
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