India Exempts Certain Imports from Customs Duties with DFRC; Valid Certificate Required at Customs Clearance.
The notification exempts certain materials imported into India from customs duties when imported under the Duty Free Replenishment Certificate (DFRC) or Duty Free Replenishment Certificate for Intermediate Supply. These exemptions apply if the importer holds a valid certificate issued by the Licensing Authority, which must be presented at customs clearance. The certificate must include specific endorsements related to the exported product and imported materials. The materials and certificates are generally transferable, except under certain conditions. Imports and exports must occur through specified ports, airports, or depots, with potential for special permissions from customs authorities for other locations.
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