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of <h1>Duty-Free Imports for Exporters: New Rules for Handicrafts, Textiles, and Leather Products Under Finance Bill 2022.</h1> The Budget 2022-23 and Finance Bill, 2022 introduce a scheme allowing duty-free imports for bonafide exporters, contingent on exporting value-added products made from these imports within six months. Importers must adhere to the Import of Goods at Concessional Rate (IGCR) Rules, 2017. Amendments include changes to conditions under S. No. 257 and the addition of S. Nos. 257A, 257B, and 257C, which provide conditional exemptions for importing specific items used in manufacturing handicrafts, textiles, leather garments, footwear, and other leather products for export. S. No. 288 is omitted, being incorporated into S. No. 257B.
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