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<h1>Foreign Trade Handbook 2023: End User Certificate Requires Importer Compliance on Redirect, Re-export, and End-user Changes.</h1> The End User Certificate format, as outlined in the Foreign Trade Handbook of Procedures 2023, mandates that the importer agrees not to redirect imported goods before arrival in India, provide verification of possession if required, and not to re-export or retransfer the items without written approval from the Certificate Issuing Authority. Any change in the end-user also requires prior written permission. This certificate does not replace the need for an import license for restricted items under ITC(HS). The document requires the importer's signature, designation, and official seal.