India’s No.1 DGFT Consultants
TIn the Foreign Trade Policy, Duty exemption schemes were introduced to enable the duty-free import of raw materials or inputs required for the manufacturing of export products, which made life easier for the exporters.
DFIA License is transferable; license or inputs imported can be transferred or sold under DFIA Scheme.
Value Addition shall be:
Where,
A = FOB value of export realized or the FOR value of supply received.
B = CIF value of inputs covered by the authorisation, plus the value of any other input used on which benefit of DBK is claimed or intended to be claimed.
The minimum Value addition required to achieved is 20% under DFIA License.