https://www.taxtmi.com/acts?id=41558 Duty exemption and remission schemes under the Foreign Trade Policy permit duty-free import of inputs for export production and remission of duties and taxes on exported products. The chapter covers Advance Authorisation, Duty Free Import Authorisation, Duty Drawback, RoSCTL and RoDTEP, and prescribes the policy basis, eligibility, value addition, actual user, pre-import, export obligation, accounting, and duty exemption conditions. It also sets out the special rules for gems and jewellery and the separate Diamond Imprest Authorisation scheme, together with the operative rebate framework, exclusions, audit controls, and digitised issuance mechanism under RoDTEP. en-us Sat, 01 Apr 2023 12:03:17 +0530 Thu, 02 Apr 2026 10:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41558 Duty exemption and remission schemes under the Foreign Trade Policy permit duty-free import of inputs for export production and remission of duties and taxes on exported products. The chapter covers Advance Authorisation, Duty Free Import Authorisation, Duty Drawback, RoSCTL and RoDTEP, and prescribes the policy basis, eligibility, value addition, actual user, pre-import, export obligation, accounting, and duty exemption conditions. It also sets out the special rules for gems and jewellery and the separate Diamond Imprest Authorisation scheme, together with the operative rebate framework, exclusions, audit controls, and digitised issuance mechanism under RoDTEP. Act-Rules DGFT Sat, 01 Apr 2023 12:03:17 +0530 https://www.taxtmi.com/acts?id=41558