Customs
If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods.
However, for materials covered under Para 4.12 or 4.28(iv), only the name and quantity need to be declared in the shipping bill—no requirement to match technical details.
(Circular No. 20/2025-Cus. dated 24.07.25)
