Duty Free Replenishment Certificate rules permit import of specified inputs for export products subject to SION and procedural checks. The DFRC regime allows eligible exporters to import inputs for export products covered by Standard Input-Output Norms (SION), requiring exporter declarations on shipping bills and permitting only inputs matching declared quality and specifications. Licences are normally valid for twelve months and are freely transferable except where SIONs carry Actual User restrictions. Imports under DFRC are subject to normal checks, require a debit entry against the licence for clearance, permit sourcing from private bonded warehouses under Section 68 compliance, and mandate port-of-registration procedures including Telegraphic Release Advice for other ports.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty Free Replenishment Certificate rules permit import of specified inputs for export products subject to SION and procedural checks.
The DFRC regime allows eligible exporters to import inputs for export products covered by Standard Input-Output Norms (SION), requiring exporter declarations on shipping bills and permitting only inputs matching declared quality and specifications. Licences are normally valid for twelve months and are freely transferable except where SIONs carry Actual User restrictions. Imports under DFRC are subject to normal checks, require a debit entry against the licence for clearance, permit sourcing from private bonded warehouses under Section 68 compliance, and mandate port-of-registration procedures including Telegraphic Release Advice for other ports.
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