| Duty Free
Import Authorisation (DFIA) Scheme |
4.54 |
Policy
relating to the Duty Free Import Authorisation
(DFIA) Scheme is prescribed in Chapter 4 of FTP. |
| Application |
4.55 |
An application
in ANF 4H along with documents therein, shall
be submitted to RA concerned.
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4.55.1 |
Guidelines as in paragraph 4.4.1
and 4.4.3 above would be adhered to.
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4.55.2 |
Deleted
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4.55.3 |
However in respect of following items, exporter
shall be required to give declaration with regard
to technical characteristics, quality and specification
in shipping bill. RA while issuing DFIA shall
mention technical characteristics, quality and
specification in respect of such inputs:
Alloy steel including Stainless Steel, Copper
Alloy, Synthetic Rubber, Bearings, Solvent,
Perfumes/ Essential Oil/ Aromatic Chemicals,
Surfactants, Relevant Fabrics, Marble, Articles
made of polypropylene, Articles made of Paper
and Paper Board, Insecticides, Lead Ingots,
Zinc Ingots, Citric Acid, Relevant Glass fibre
reinforcement (Glass fibre, Chopped / Stranded
Mat, Roving Woven Surfacing Mat), Relevant Synthetic
Resin (unsaturated polyester resin, Epoxy Resin,
Vinyl Ester Resin, Hydroxy Ethyl Cellulose),
Lining Material.
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4.55.4 |
Deleted |
| DFIA for applicants
with multiple un |
4.56 |
Transfer of
any duty free material imported or procured against
actual user DFIA shall be governed by provisions
of paragraph 4.5 above.
|
| DFIA for Free of Cost
and Paid Material |
4.57 |
Procedure would be as per paragraph
4.6 above and 4.2.7 in FTP. |
| Financial Powers |
4.58 |
Financial powers shall be as per
paragraph 4.8 above.
|
| Description of a DFIA |
4.59 |
A DFIA shall specify details as per
paragraph 4.11 above. |
| Exports in Anticipation
of DFIA |
4.60 |
Exports / supplies
made from date of EDI generated file number for
a DFIA, may be accepted on similar lines as in
paragraph 4.12, 4.12.1 & 4.12.2 above.
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| |
4.60.1 |
Deleted
|
| |
4.60.2 |
Deleted
|
| Port of Registration |
4.61 |
Provision of paragraph 4.19 above
shall be applicable in case of DFIA.
|
| Acceptance of BG /
LUT |
4.62 |
Provision of paragraph 4.18 above
shall be applicable. |
| Enhancement / Reduction
in the Value of DFIA |
4.63 |
Provision of paragraph 4.21 above
shall be applicable. |
| Export Obligation
period (EOP) and its extension |
4.64 |
Export obligation
fulfillment period and its extension shall be
governed as per paragraph 4.22 above. However,
any extension beyond 36 months from the authorisation
issue date shall not be allowed.
|
| Revalidation of DFIA |
4.65 |
Facility of
revalidation shall be available to DFIA holder
as per paragraph 4.23 above.
|
| Re-export of goods
imported under DFIA Scheme |
4.66 |
Goods imported
against transferable DFIA, which are found defective
or unfit for use, may be re-exported, as per DoR
guidelines. In such cases 95% of CIF value debited
against DFIA for export of such goods, shall be
generated by concerned Commissioner of Customs
as an Authorisation, containing amount generated
and the details of original DFIA.
Based on the certificate, a fresh
DFIA shall be issued by concerned RA.
Fresh DFIA, so issued, shall
have same port of registration and shall be valid
for a period equivalent to balance period available
on date of import of such defective / unfit goods.
|
| Monitoring of Export
Obligation |
4.67 |
Provision of paragraph 4.24 above
shall apply. |
| Fulfillment of Export
Obligation and maintenance of proper accounts of
imports |
4.68 |
Provision of paragraph 4.24 above shall apply.
Original DFIA holder shall maintain a true
and proper account of consumption and utilisation
of duty free imported /domestically procured
goods against each authorisation as prescribed
in Appendix 23. These records are required to
be sent to concerned RA along with request for
bond waiver / redemption / discharge of export
obligation/ transferability. Such records should
be preserved for a period of at least three
years from date of redemption.
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4.69 |
Deleted.
|
| Redemption |
4.70 |
Provision of paragraph 4.26 above
shall apply.
|
| Regularisation of
Bonafide default |
4.71 |
Cases of bonafide
default in fulfillment of export obligation may
be regularised by as prescribed in paragraph 4.28
above.
|
| Transferability of
DFIA |
4.72 |
Once export
obligation is fulfilled and required documents
as stipulated in paragraph 4.68 above have been
furnished, RA shall make authorisation transferable
subject to conditions stipulated for this scheme.
However, restricted item endorsed in authorisation
shall be allowed to be transferred only against
a separate authorisation / permission issued as
per FTP and the procedure laid thereunder. |
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