4.26 — Eligibility

• i. Duty Free Import Authorisation shall be issued on post exportb asis for products for which Standard Input Output Norms have been notified.

• ii. Merchant Exporter shall be required to mention name and address of supporting manufacturer of the export product on the export document viz. Shipping Bill/ Bill of Export / Tax Invoice for export prescribed under the GST rules.

• iii. Application is to be filed with concerned Regional Authority before effecting export under Duty Free Import Authorisation.

• iv. No Duty Free Import Authorisation shall be issued for an input which is subjected to pre-import condition or where SION prescribes ‘Actual User’ condition or Appendix-4J prescribes pre import condition for such an input.