Export obligation period set to match project duration or minimum period; filing timelines and DFIA eligibility clarified. Amendments: Export Obligation period for deemed exports or projects abroad is co-terminus with contracted project execution or a minimum period; applicants may file beyond 24 months from file number generation per Handbook of Procedures paragraph 9.02; Duty Free Import Authorisation will not be issued for inputs subject to an Actual User condition under SION or a pre import condition under Appendix 4J.