Duty Free Replenishment Certificate actual user condition clarified; fuel transfer limited to marketing agencies; EPCG refixation updated. Corrections clarify that inputs under the Duty Free Replenishment Certificate (DFRC) are subject to an actual user condition when export proceeds are unrealised absent irrevocable credit or where DFRC/SION conditions impose actual user restrictions; otherwise DFRC inputs are freely transferable, except fuel which may only be transferred to agencies with Ministry granted marketing rights. The notice also inserts an Appendix 9D form for EPCG export obligation refixation, permits EOU/SEZ applications for EPCG licences, allows non realisation exceptions where exports are supported by certain guaranteed inland instruments, and revises application fee scales including electronic filing concessions.