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of <h1>DGFT Circular 42 clarifies DFRC issuance: No certificates for inputs with prior import conditions under SION.</h1> The Directorate General of Foreign Trade (DGFT) issued Circular No. 42, addressing the issuance of Duty Free Replenishment Certificate (DFRC) under the Actual User condition for inputs subject to prior import conditions as per the Standard Input Output Norms (SION). The amendment aimed to clarify that DFRC should not be granted for inputs with a prior import condition, as it contradicts the scheme's post-export replenishment nature. The inadvertent inclusion of such inputs in previous policy wording caused confusion, prompting this clarification. The decision has been approved by the DGFT, ensuring compliance with the intended policy framework.
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