https://www.taxtmi.com/circulars?id=1219 The DFRC regime allows eligible exporters to import inputs for export products covered by Standard Input-Output Norms (SION), requiring exporter declarations on shipping bills and permitting only inputs matching declared quality and specifications. Licences are normally valid for twelve months and are freely transferable except where SIONs carry Actual User restrictions. Imports under DFRC are subject to normal checks, require a debit entry against the licence for clearance, permit sourcing from private bonded warehouses under Section 68 compliance, and mandate port-of-registration procedures including Telegraphic Release Advice for other ports. en-us Tue, 02 May 2000 00:00:00 +0530 Mon, 18 Aug 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1219 The DFRC regime allows eligible exporters to import inputs for export products covered by Standard Input-Output Norms (SION), requiring exporter declarations on shipping bills and permitting only inputs matching declared quality and specifications. Licences are normally valid for twelve months and are freely transferable except where SIONs carry Actual User restrictions. Imports under DFRC are subject to normal checks, require a debit entry against the licence for clearance, permit sourcing from private bonded warehouses under Section 68 compliance, and mandate port-of-registration procedures including Telegraphic Release Advice for other ports. Circulars Customs Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1219