Duty Free Replenishment Certificate (DFRC) — exemption of basic duty and SAD



Notification No. 48/2000-Customs

Special Additional Duties-Duty free replenishment Certificate License – raw material exemption

       Exemption to materials used in the manufacture of resultant products when imported under replenishment Certificate License. 

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts materials used in the manufacture of resultant products when imported into India, from the whole of the duty of customs leviable thereon, under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the special additional duty leviable thereon under section 3A of the said Customs Tariff Act, subject to the following conditions, namely:-

1. That the importer has been granted duty free replenishment certificate licence (hereinafter referred to as the said licence by the Licensing Authority for import of the said materials in terms of paragraph 7.4 of the Export and Import Policy, and the said licence is produced at the time of clearance for debit by the proper officer of the customs;

2. that the said licence the endorsements specifying interalia;

the standard input output norm (SION) number description and value of the resultant product exported on the reverse;

3. the shipping bill number(s) and date(s) and FOB value in Indian Rupees of the resultant product, on the reverse; and

1. the quality, technical characteristics, specifications and quantity of the materials used in the resultant product which are allowed to be imported duty free; and that the said licence and/or materials shall be freely transferable;

2. that the imports and exports are undertaken through sea ports at Mumbai, Calcutta, Cochin, (Magdalla), Kakinada, Kandla, Mangalore, Marmagoa, Madras, Nhave Sheva, Paradeep, Pipavav, Sikka, Tuticorin, Visakhapatnam and Dehej or through any of the airports at Ahmedabad, Bangalore, Bhubaneshwar, Mumbai, Calcutta, Coimbatore, Delhi, Hyderabad, Jaipur, Madras, Srinagar, Trivandrum, Varanasi, Nagpur, and Cochin or through any of the Inland Container Deports at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moroadabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad, (Wanjarwadi and Maliwada), Malanpur, Waluj (Aurangabad), Anaparthy (Andhra Pradesh), Salem, Singanalur, Jodhpur, Kota, Udapipur, Ahmedabad, Bhiwadi and Madurai or through the Land Customs Station at Ranaghat.

Provided that the Commissioner of Customs may by special order and subject to such conditions as may be specififed by him permit import and export through any other sea port, airport or Inland Container Deport or through a Land Customs Station.

Explanation – In this notification-

1. “Export and Import Policy”, means Export and Import Policy, 1997-2002, notificed by the Government of India in the Ministry of Commerce vide Notification number 1/(RE-99_/1997-2002, dated the 31st March, 2000.

2. “Licensing Authority”, menas the Director General of Foreign Trade appointed under section 6 of the Foreign Tade (Development and Regulation) Act, 19992 (22 of 1992) or an officer authorised by him to grant a licence under the said Act;

3. “Materials” means –

1. raw materials, components, intermediates, consumables, computer software and parts used in the manufacture of resultant product;

2. packing materials used in the packaging of resultant product.

Notification No. 48/2000-Cus., dated 25-4-2000.

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