Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

DGFT Foreign Trade Policy Foreign Trade Policy (upto 07/04/2006) Para 4.2

DUTY FREE REPLENISHMENT CERTIFICATE

Duty Free Replenishment Certificate (DFRC)

4.2

DFRC is issued to a merchant exporter or manufacturer exporter for the import of inputs used in the manufacture of goods without payment of basic customs duty.

However, such inputs shall be subject to the payment of additional customs duty equal to the excise duty at the time of import.

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