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of <h1>India exempts Duty-Free Import Authorisation materials from customs duties under Customs Act, 1962, per Notification No. 25/2023.</h1> The Central Government of India has issued Notification No. 25/2023 under the Customs Act, 1962, exempting materials imported with a valid Duty Free Import Authorisation from customs duties. This exemption applies to imports aligned with the Foreign Trade Policy, 2023, provided specific conditions are met. These include presenting the authorisation at customs clearance, adhering to Standard Input Output Norms, and ensuring imports and exports occur through designated ports or zones. Export obligations must be fulfilled within specified timelines, and evidence must be provided to customs authorities. The authorisation is transferable under certain conditions, and defective materials may be re-exported.
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