Duty Free Import Authorisation: imports exempt from customs duty when authorisation produced and conditions complied. Materials imported under a valid Duty Free Import Authorisation are exempt from customs duty if the authorisation is produced at clearance, SION particulars and shipping bill details are endorsed, imported materials conform to the description, value and quantity in the authorisation (with specified matching requirements for certain inputs and resultant products), exports fulfilling the authorisation's obligations are completed within the FTP period, evidence of fulfilment is produced to customs, and imports/exports occur through specified ports or with authorised exceptions.