4.1

Duty Exemption and Remission Schemes

(a) Duty exemption schemes enable duty free import of inputs required for export production. Duty Exemption Schemes consist of:

(i) Advance Authorisation; and

(ii) Duty Free Import Authorisation (DFIA).

(b) Duty Remission Scheme enables post export replenishment / remission of duty on inputs used in export product. Duty remission schemes consist of:

(i) Duty Entitlement Passbook (DEPB) Scheme (discontinued for exports made on or after 1.10.2011); and

(ii) Duty Drawback (DBK) Scheme.