About this scheme
DFIA allows duty-free import of inputs after exports have been made, replenishing the duty incidence on inputs used. DGFT-issued transferable authorisation. Replaces older DEPB scheme. Lower value addition than Advance Authorisation.
What you get
- 0% customs duty on input replenishment
- 0% IGST on imports under DFIA
- Authorisation is transferable (can be sold)
- 12-month validity for imports
- Lower value-addition norm (20%) vs Advance Authorisation (33%)
- Useful for post-shipment input procurement strategy
Who qualifies
Indian exporters who have completed exports and want to replenish duty incidence on inputs. Minimum 20% value addition. Authorisation is transferable.
Industries (NIC divisions)
Food processingBeveragesTextilesApparelLeatherPaperChemicalsPharmaPlastics / rubberFabricated metalsElectrical equipmentMachineryOther manufacturing
Business types
ProprietorshipsPartnershipsPrivate LimitedLLPsOne Person CompaniesPublic Limited
Available across India (central scheme).
How to apply
- 1Complete exports + realise bank proceeds
- 2File DFIA application on DGFT portal
- 3Customs verifies past exports + SION compliance
- 4Authorisation issued within 7-15 days
- 5Use authorisation OR transfer (sell) it
- 6Validity 12 months from issue
Key terms and conditions
- 20% minimum value addition
- Authorisation transferable — can sell to other importers
- Cannot use for capital goods (use EPCG instead)
- 12-month validity for imports
What disqualifies you
- Pre-export issuance not allowed
- Capital goods excluded (use EPCG)
- Some negative-list items excluded
Documents typically required
- IEC code
- Shipping bill (already done)
- SION reference
- Export proceeds realisation
The content above is compiled from public information published by the scheme authority. Eligibility, benefits, and procedures are subject to change. Confirm details directly with the official portal before applying. BharatSeal does not process scheme applications.