(a)

Duty free import entitlement of specified items shall be 5% of FOB value of exports during the preceding financial year.

(b)

The duty free entitlement for the import of trimmings, embellishments and footwear components for footwear (leather as well as synthetic), gloves, travel bags and handbags shall be 3% of FOB value of exports of the previous financial year. The entitlement shall also cover packing material, such as printed and non printed shoeboxes, small cartons made of wood, tin or plastic materials for packing footwear .

(c)

Machinery and equipment for Effluent Treatment Plants shall be exempt from basic customs duty.

(d)

Re-export of unsuitable imported materials such as raw hides & skins and wet blue leathers is permitted.

(e)

CVD is exempted on lining and interlining material notified at S.No 168 of Customs Notification No 21/2002 dated 01.03.2002.

(f)

CVD is exempted on raw, tanned and dressed fur skins falling under Chapter 43 of ITC(HS).