TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on DFIA Scheme: Transfer of Duty-Free Inputs Under Actual User Condition in Paragraph 4.5 HBP v.1.</h1> The circular clarifies the transfer of duty-free inputs under the Duty Free Import Authorization (DFIA) Scheme as outlined in paragraph 4.5 of the Handbook of Procedures (HBP) v.1. It specifies that the restriction on transferring duty-free materials to units in notified areas applies only to DFIAs issued and operated under the Actual User condition. Once transferability is endorsed on the DFIA, these inputs can be transferred without being subject to the restrictive clause mentioned in the relevant Public Notice. This clarification is issued with the approval of the Competent Authority.
TaxTMI 
TaxTMI 
