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    Circulars
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    Clarification on eligibility of new ECGC Whole Turnover Policy under Component II of the Resilience & Logistics Intervention for Export Facilitation (RELIEF) under Export Promotion Mission (EPM)
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    Export insurance eligibility expanded under RELIEF for new ECGC Whole Turnover Policies issued from the specified date.
    Component II of the Resilience & Logistics Intervention for Export Facilitation (RELIEF) under the Export Promotion Mission (EPM) supports exporters in obtaining ECGC credit insurance cover for consignments to specified countries in the affected Gulf and West Asia region. It is clarified that the benefit is also available to exporters who obtain a new ECGC Whole Turnover Policy for the first time on or after 16.03.2026, while all other provisions remain unchanged.
    EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023
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    Average Export Obligation reduction for EPCG authorizations where sector exports declined; regional offices to re-fix and endorse.
    Regional Authorities must re-fix the Annual Average Export Obligation for EPCG authorisations for 2024-25 proportionate to sectoral export declines identified in the annexed table, endorse any EO reduction in the licence file and issue amendment sheets to authorisation holders. While considering EO discharge requests, Regional Offices must apply prior policy circulars before issuing demand notices or EODC, and include this stipulation in the EODC check-sheet.
    Clarification on the Warehousing of Chemicals under Para 2.36(a) of Foreign Trade Policy (FTP) 2023.
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    Warehousing of industrial chemicals permitted in bonded warehouses subject to safety, licensing and customs compliance.
    The DGFT permits warehousing of industrial chemicals in private and public bonded warehouses under Para 2.36(a) of FTP, 2023, provided facilities comply with all applicable safety laws, licensing or approval requirements under the Customs Act, and the conditions of the Import and Export Policy, and that all other provisions of Para 2.36 are observed.
    Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2026
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    Import of restricted IT hardware: IMS applications open 22 Dec 2025-15 Dec 2026; authorisations valid to 31 Dec 2026.
    Import of IT hardware under HSN 8471 is restricted and requires an Import Management System (IMS) authorisation obtained via the DGFT website. The IMS portal is open from 22 December 2025 to 15 December 2026; authorisations granted under IMS are valid until 31 December 2026. Importers may submit multiple applications and seek amendments to authorisations online. MeitY may undertake a mid term review to update inputs, and DGFT may amend, suspend or withdraw IMS procedures based on policy needs or government directions.
    Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019
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    Advance Authorisation redemption clarified for exporters impacted by IGST treatment and duty-exemption issues during specified imports.
    Clarification states that the Export Obligation Discharge Certificate (EODC) shall not be withheld where IGST was paid in cash at import clearance under the Advance Authorisation (AA) Scheme during the specified period, where the applicant did not avail IGST, Compensation Cess or other levy exemptions (except Basic Customs Duty), and where the applicant complied with prescribed pre-import and procedural requirements, reflecting prior Customs and DGFT notifications and subsequent directions permitting refunds or input tax credit where admissible.
    Clarification regarding applicability of restriction on Silver Jewellery imposed vide Notification No. 34/2025-26 dated 24.09.2025.
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    Silver jewellery imports by SEZ and EOU units are exempt from restrictions but cannot be sold into the domestic market.
    Imports of silver jewellery by 100% Export Oriented Units (EOUs) and units in Special Economic Zones (SEZs) shall not be subject to the restrictions imposed by Notification No. 34/2025-26, but such imports shall not be sold in the Domestic Tariff Area (DTA). Imports under the Advance Authorisation or Duty-Free Import Authorisation (DFIA) schemes are likewise exempt from the restriction in terms of the Foreign Trade Policy, 2023.
    Clarification Regarding Ineligibility of Spices for Import under Duty-Free Import Authorisation (DFIA)
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    Eligibility for Duty-Free Import Authorisation: spices are ineligible under Appendix 4J pre-import conditions.
    All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice.
    Clarification regarding applicability of Minimum Import Price (MIP) on Virgin Multi- layer Paper Board (VPB) imposed vide Notification No. 26/2025-26 dated 22.08.2025
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    Minimum Import Price exemption for VPB: EOUs, SEZ units and Advance Authorization/DFIA imports remain outside MIP application.
    The circular clarifies that the Minimum Import Price on Virgin Multi-layer Paper Board is subject to exemptions: imports by 100% Export Oriented Units and SEZ units are exempt provided the goods are not sold into the Domestic Tariff Area, and imports under Advance Authorization or DFIA are exempt under FTP, 2023. Customs and DGFT formations are directed to apply these provisions and deviations will invite penal action.
    Clarification regarding Export of "Organic Textiles"
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    Transaction Certificate requirement removed for organic textile exports; post shipment certification under global textile standards accepted.
    Requirement to submit a Transaction Certificate at the time of export is deleted for organic textile products; certification under Global Organic Textile Standard and Textile Exchange is accepted where Transaction Certificates are issued post shipment based on export documents such as the Shipping Bill, Bill of Lading and Final Invoice, and exporters need not present a TC at export clearance.
    Clarification regarding applicability of Para 2.12 of the Foreign Trade Policy, 2023
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    Clearance without mandatory warehousing - goods shipped before authorisation may be cleared against a later authorisation before customs clearance.
    Para 2.12 permits goods imported, shipped or arrived before issuance of an Authorisation to be cleared for home consumption against a subsequently issued Authorisation without mandatory warehousing, provided the Authorisation is obtained before customs clearance. The facility is not available for restricted items or items traded through state trading enterprises unless specifically allowed by DGFT.
    Clarification regarding Export of "Organic Textiles"
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    Organic textiles certification: NAB accredited transaction certificates not required; accept GOTS or buyer mandated certification for exports.
    The NPOP accreditation scope excludes organic textiles, so a Transaction Certificate from a NAB accredited body under the referenced Public Notice is not required for organic textile exports; exporters must furnish a valid TC issued by certification bodies designated through Textile Exchange, GOTS, or as mandated by the buyer(s) at export.
    EPCG Scheme - Relief in Average EO in terms of the para 5.17(a) of Hand Book of Procedures (HBP) of FTP, 2023.
    Show AI Summary
    Average Export Obligation relief: re-fix Annual EO for EPCG authorisations after qualifying sectoral export declines.
    Relief under para 5.17(a) HBP (FTP, 2023) permits reducing the Annual Average Export Obligation for EPCG authorisations proportionate to sectoral/product-group export declines in 2023-24 compared to 2022-23. Regional Authorities must re-fix Annual Average EO for 2023-24, endorse reductions in the licence file and amendment sheet, and ensure that prior policy circulars are considered before issuing demand notices or EODC; this stipulation must be included in the EODC check-sheet.
    EPCG Scheme - Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review)
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    EPCG third-party export applicability clarified: amendment applied prospectively; export obligation counted only on realised payments.
    The amendment to para 5.10(c) of the HBP 2015-20 is prospective: it applies to third-party exports made against EPCG authorisations issued on or after 05.12.2017, while prior exports remain under the earlier policy. Exports up to 04.12.2017 may count the full realised shipping bill value toward EPCG obligations (subject to single counting and Average Export Obligation rules); exports from 05.12.2017 onward count only the actual payment realised through the normal banking channel into the authorisation holder's account.
    Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2025
    Show AI Summary
    Import Management System governs authorised imports of restricted IT hardware, allowing multiple applications and amendments during validity.
    Importers must apply for Import Authorisation through the DGFT Import Management System portal within the announced application window; authorisations issued under the IMS are valid until the end of the calendar year. The system permits multiple applications by the same importer and allows requests for amendment to an authorisation during its validity to be submitted on the DGFT website.
    Applicability of Para 4.08 (ii) of HBP in case of inputs being procured by Advance Authorisation Holders from Units located in SEZ
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    No Objection Certificate requirement: NOC not required for Acetic Anhydride procured from SEZ units under Certificate of Supplies.
    Paragraph 4.08(ii) requires Regional Authorities to endorse Advance Authorisations to designated agencies and impose a condition that an NOC from the Drug Controller and Narcotics Commissioner is obtained before effecting imports. DGFT clarifies that this NOC requirement will not apply where an Advance Authorisation holder procures Acetic Anhydride from a unit located inside an SEZ against a Certificate of Supplies, provided the material is manufactured by that SEZ unit.
    Procedure for implementation of DGFT Notification no. 23/2023 dated 03.08.2023; 26/2023 dated 04.08.2023; 38/2023 dated 19.10.2023; and Policy circular no. 06/2023-24 dated 19.10.2023 beyond 30.09.2024
    Show AI Summary
    Import authorisations extended through year-end; fresh applications required for the next period subject to forthcoming guidance.
    Import of specified IT hardware remains restricted; importers are permitted to apply for Import Authorisations valid up to 31.12.2024, and existing authorisations issued up to 30.09.2024 continue to be valid until 31.12.2024. All other provisions of the earlier Policy Circular remain applicable. Importers must apply for fresh authorisations for imports from 01.01.2025 subject to detailed guidance to be issued.
    Clarification regarding Notification No. 17/2024-25 dated 11.06.2024
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    SEZ import exclusion: specified jewellery items excluded from the recent import restriction when brought by SEZ units.
    Administrative clarification: imports of the specified jewellery items falling under the cited ITC (HS) classifications, when imported by SEZ units other than FTWZ units, are outside the scope of the earlier import restriction notification, relying on the applicable SEZ regulatory provisions to exempt such imports from that notification.
    Clarification regarding subsequent re-import of unsold jewellery, exported under Para 4.79 & 4.92 of the Handbook of procedure, 2023.
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    Import restriction clarification: re import of unsold exhibition jewellery may be cleared without import licences under export provisions.
    DGFT clarifies that re-importation of unsold jewellery exported for exhibition under Handbook export provisions may be cleared by customs without import licences, subject to applicable customs procedures, notwithstanding a recent amendment changing certain jewellery items from Free to Restricted import classification.
    Relaxation in the provision of submission of 'Bill of Export' as evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation
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    Relaxation of Bill of Export requirement permits alternative evidence for SEZ supplies under Advance Authorisation/DFIA made before July 2017
    The DGFT has relaxed the Bill of Export submission requirement for supplies to SEZ unit/developer/co-developer under Advance Authorisation/DFIA made prior to 01.07.2017. In lieu of the Bill of Export, exporters may submit: (a) ARE-1 with the AA/DFIA file number attested by jurisdictional Central Excise/GST authority, (b) evidence of receipt of supplies by the SEZ recipient, and (c) evidence of payment by the SEZ unit to the exporter, to establish discharge of export obligation.
    Clarification of Para 4.17 of Hand Book of Procedures-2023 - In the circular it was clarified that, in the interest of export promotion and to promote ease of doing business, in all cases where Norm's Committee decision were taken before 01.04.2023, the AA holder, who wishes for a review, may file their review application till 31.12.2024.
    Show AI Summary
    Advance Authorisation review eligibility clarified: eligible authorisations may be reviewed where no prior Norms Committee review exists.
    Clarification permits Advance Authorisation holders with Norms Committee decisions before 01.04.2023 to file review applications until 31.12.2024; the addendum limits eligibility to AAs issued on or after 01.04.2019 and only where no prior Norms Committee review decision had been taken.

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      Clarification regarding Export of "Organic Textiles"

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      Organic textiles certification: NAB accredited transaction certificates not required; accept GOTS or buyer mandated certification for exports.
      The NPOP accreditation scope excludes organic textiles, so a Transaction Certificate from a NAB accredited body under the referenced Public Notice is not ... Summary

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