Duty Free Import Authorisation: customs duty exemption for imports subject to documentation, SION compliance and export obligation fulfilment. Exemption from customs duty is granted for materials imported under a valid Duty Free Import Authorisation issued by the Regional Authority under the Foreign Trade Policy, 2023, subject to production of the authorisation at clearance, endorsement of SION and shipping bill details thereon, conformity of imported materials' description, specifications, value and quantity to the authorisation, fulfilment of export obligations within the policy timeframe, evidence of such fulfilment to customs satisfaction, permitted ports/SEZ channels or special permission by the Commissioner, transferability subject to conditions, and re-export of defective materials within prescribed periods upon identification to customs satisfaction.