Scheme Code 81 enables simultaneous use of DFIA and brand rate drawback for exported items in EDI filings. Introduction of Scheme Code 81 permits exporters to claim both Duty Free Import Authorisation (DFIA) and the brand rate of drawback for the same exported item within a single EDI shipping bill; manual documents are no longer to be accepted for such goods, as the EDI scheme code enables combined entitlement recording.
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Provisions expressly mentioned in the judgment/order text.
Scheme Code 81 enables simultaneous use of DFIA and brand rate drawback for exported items in EDI filings.
Introduction of Scheme Code 81 permits exporters to claim both Duty Free Import Authorisation (DFIA) and the brand rate of drawback for the same exported item within a single EDI shipping bill; manual documents are no longer to be accepted for such goods, as the EDI scheme code enables combined entitlement recording.
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