Duty Free Import Authorisation introduced, exempting export inputs from customs duties while requiring minimum value addition and transferability. Introduction of the Duty Free Import Authorisation (DFIA) Scheme replacing the DFRC scheme: export inputs are exempt from basic customs duty, additional customs duty, education cess, anti dumping and safeguard duties; the scheme requires a minimum 20% value addition (except for gem & jewellery) and allows transfer or sale of the licence or imported inputs (other than fuel) after fulfilment of the export obligation; sensitive items require declaration of technical characteristics, quality and specifications in the shipping bill.