Duty Free Import Authorisation (DFIA)
- DFIA is issued to a merchant-exporter or manufacturer-exporter for duty free import of inputs used in the manufacture of goods without payment of basic customs duty, additional customs duty/excise duty, antidumping duty and safeguard duty if any. DFIA is issued on minimum value addition of 20%, and only for export of products covered under the SION.
- DFIA and or the material(s) imported against it are freely transferable after completion of Export Obligation.
- Exemption from payment of Anti Dumping Duty and Safeguard Duty will not be available after endorsement of transferability of such authorizations.
