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of <h1>Govt Exempts DFRC Licence Imports from Customs and Additional Duties; Conditions Apply for Ports, Licences, and Materials.</h1> The Central Government exempts certain goods imported under the Duty Free Replenishment Certificate (DFRC) Licence from customs duty and Special Additional Duty under the Customs Act, 1962, and the Customs Tariff Act, 1975. Conditions for exemption include presenting the DFRC licence at clearance, ensuring the licence has specific endorsements, and adhering to quality specifications for sensitive materials. The licence and materials are transferable, except for fuel. Imports and exports must occur through specified ports, airports, or depots, with the possibility for special permissions from the Commissioner of Customs. The notification aligns with the Export and Import Policy 2002-2007.
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