Duty-free import under DFRC licence exempts customs and special additional duty subject to specified licence endorsements and permitted ports. Exempts materials imported under a Duty Free Replenishment Certificate (DFRC) licence from customs duty and special additional duty, provided the importer produces the DFRC licence at clearance and the licence contains endorsements specifying the SION number, description and value of the exported resultant product, shipping bill details and FOB value, and the quality, specifications and quantity of materials allowed; the licence and materials must be freely transferable; imports/exports must use specified ports, airports, ICDs or Land Customs Stations unless permitted otherwise by the Commissioner of Customs.