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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues Amendment in Duty-free Import of Inputs under Duty Free Import Authorisation (DFIA)

15-Jan-2026 | G.S.R. 34(E)

CBIC has issued amendments in Duty-free Import of Inputs under Duty Free Import Authorisation (DFIA) (Notification No. 25/2023-Customs (N.T.) dated 1 April 2023).

Key Highlights:
1. The amendments extend the scope of the earlier notification to cover exports made by post, where entries are filed electronically under Section 84 of the Customs Act.
2. Wherever the notification refers to a "bill of export", it will now also include electronic entries for postal exports processed through the customs automated system.
3. A new condition clarifies that such exports must be routed through foreign post offices that allow electronic filing and processing of entries under Section 84.
4. The Explanation in paragraph 6 has been amended to consistently recognise postal export entries along with bills of export.
5. The table in the notification has been updated (Sl. No. 13) to include electronic entries for exports by post.

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