https://www.taxtmi.com/manuals?id=2243 DFIA requires a minimum twenty percent value addition and, where SION are notified, may be transferred after export obligation completion; under FTP 2009-14 transferability triggers loss of exemption from anti dumping and safeguard duties for materials imported against a made transferable DFIA, and any such transferred materials attract anti dumping/safeguard duty with interest. Under FTP 2015-20 RA issues only post export transferable DFIAs exempt from Basic Customs duty, excludes Gems and Jewellery and actual user SION items, and mandates verification of export details before registration, with discrepancies referred to the RA. en-us Sun, 05 Mar 2023 13:19:00 +0530 Tue, 07 Mar 2023 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2243 DFIA requires a minimum twenty percent value addition and, where SION are notified, may be transferred after export obligation completion; under FTP 2009-14 transferability triggers loss of exemption from anti dumping and safeguard duties for materials imported against a made transferable DFIA, and any such transferred materials attract anti dumping/safeguard duty with interest. Under FTP 2015-20 RA issues only post export transferable DFIAs exempt from Basic Customs duty, excludes Gems and Jewellery and actual user SION items, and mandates verification of export details before registration, with discrepancies referred to the RA. Manuals Customs Sun, 05 Mar 2023 13:19:00 +0530 https://www.taxtmi.com/manuals?id=2243