Transferable Duty-Free Import Authorisations may cover Inshell...

Transferable Duty-Free Import Authorisations may cover Inshell Walnuts under generic SION input descriptions even where the goods' commercial description is not expressly named. Where a SION permits generic or alternative inputs, the specific input and quantity declared in export documents must correspond with the authorisation. Eligibility for customs-duty exemption depends on endorsement of the relevant input, prescribed quantity and value, validity, and compliance with DFIA and exemption-notification conditions. Technical correlation is confined to identified sensitive inputs. Percentage-based CIF value caps and actual user conditions based only on a Public Notice cannot independently curtail substantive DFIA entitlement or deny exemption; such restrictions require imposition through the legally required notification.