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    <title>DUTY EXEMPTION / REMISSION SCHEME</title>
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    <description>Chapter 4 prescribes the Advance Authorisation and DFIA frameworks for duty exemption, detailing online application and registration, content of authorisations, SION based and adhoc norms fixation via Norms Committees, and inter agency consultation. It sets import/export conditions including pre import controls, special input endorsements, ports of registration, and procedures for supporting manufacturers, bank endorsements and AROs. Compliance mechanisms require maintenance of prescribed accounts, linking of exports, EODC/Bond waiver processes, timelines for export obligation fulfilment and extensions, penalties and regularisation measures for bonafide default. Separate replenishment and monitoring rules govern the Gems and Jewellery sector.</description>
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