📦 DFIA Scheme – Duty-Free Import Authorization
✅ What is DFIA?
DFIA (Duty-Free Import Authorization) is an export promotion scheme under the Foreign Trade Policy (FTP) governed by DGFT, designed to allow duty-free import of inputs used in the manufacture of export products.
It provides relief from:
Basic Customs Duty (BCD)
Anti-Dumping Duty
Safeguard Duty
DFIA is issued post-export, making it ideal for exporters looking to claim duty exemption retrospectively.
🔄 Features of DFIA Scheme
| Feature | Details |
|---|---|
| Issuance Type | Post-export (after realization of export proceeds) |
| Minimum Value Addition | 20% for most products |
| Transferability | Allowed after realization of export and EODC from RA |
| Customs Duty Benefit | BCD exemption (IGST and Compensation Cess NOT exempted post GST) |
| Validity | 12 months for import from the date of issuance |
| Applicable Products | As per SION (Standard Input Output Norms) listed by DGFT |
📋 Eligibility for DFIA
Manufacturer exporters
Merchant exporters (tied with supporting manufacturers)
Exporters of physical goods only (not services)
IEC holders with valid RCMC
🧾 Documents Required for DFIA Application
Export Shipping Bills
E-BRC (Bank Realization Certificate)
Commercial Invoice and Packing List
ARE-1 (if applicable)
Copy of PAN, IEC, GST Certificate
Input-output declaration (Net-to-Net basis if no SION)
Chartered Engineer Certificate (if required)
RCMC Copy
Undertaking for value addition compliance