DUTY FREE REPLENISHMENT CERTIFICATE SCHEME:

  


Ø       Merchant Exporter or Manufacturer Exporter eligible for the import of inputs utilized in the manufacture of export products without payment of basic customs duty. However, payment of additional customs duty equal to the excise duty at the time of import if payable.

Ø       DFRC is granted with minimum value addition of 25% except for items in gems and jewellery sector (paragraph 4A.2.1 of Handbook Vol.1).

Ø       Export products covered under the SIONs are eligible for DFRC. However, in respect of SIONs which are subject to actual user condition or where the export proceeds have not been realized at the time of filing application or for import of fuel under the general norms, DFRC are granted with actual user condition for these inputs.DFRC are not issued against SIONs which prescribe a prior import condition for imports.

Ø       DFRC and/or materials imported against it are freely transferable, but DFRC with actual user condition or the materials imported against it are not transferable.