Which of the following statements is/are correct?

A.RBI has issued Guidelines on the import of gold by Tariff Rate Quota (TRQ) holders under the India-United Arab Emirates (UAE) Comprehensive Economic Partnership Agreement (CEPA).

B. This information by RBI is issued under Section 10(4) and Section 11(1) of the Foreign Exchange Management Act (FEMA), 1997.

C. The India-UAE free trade agreement, effective from May 2022, grants a 3% duty concession to domestic importers on a specified quantity of gold under the TRQ provisions.