Eximkey - India Export Import Policy 2004 2013 Exim Policy
CHAPTER-4

DUTY EXEMPTION & REMISSION SCHEMES

Duty Exemption and Remission Schemes

4.1

Duty Exemption Schemes enable duty free import of inputs required for export production. Duty Exemption Schemes consist of (a) Advance Authorisation and (b) Duty Free Import Authorisation (DFIA). A Duty Remission Scheme enables post export replenishment / remission of duty on inputs used in export product. Duty Remission Schemes consist of (a) Duty Entitlement Passbook Scheme (DEPB) and (b) Duty Drawback (DBK) Scheme.

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