DFRC shall be issued only in respect of products covered under the Standard Input Output Norms as notified by DGFT.

However, in respect of Standard Input Output Norms which are subject to "actual user" condition or where the export proceeds have not been realised or for import of fuel under the general norms, DFRC shall be issued with actual user condition for these inputs.

However, for fuel, the import entitlement may be transferred only to the companies which have been granted authorization to market fuels by the Ministry of Petroleum & Natural Gas.

In cases where Standard Input Output Norms allow import of Acetic Anhydride, Ephedrine and Pseudo Ephedrine, DFRC shall be issued provided these items are specifically deleted from the list of import items.

DFRC will not be issued against SION which prescribe a prior import condition for inputs.