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. An Advance Licence is issued as a duty exemption scheme. A Duty Remission Scheme enables post export replenishment/ remission of duty on inputs used in the export product. Duty remission schemes consist of (a) DFRC (Duty Free Replenishment Certificate) and (b) DEPB ( Duty Entitlement Passbook Scheme).

DFRC permits duty free replenishment of inputs used in the export product. DEPB allows drawback of import charges on inputs used in the export product.

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