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of <h1>Government implements Annual Advance Licensing Scheme allowing duty-free imports for manufacturer exporters with export obligations</h1> The Government of India implemented the Annual Advance Licensing Scheme for manufacturer exporters effective July 1, 1999, to promote exports. The scheme allows eligible exporters to import inputs duty-free for manufacturing export products. Manufacturer exporters with minimum Rs. 1 crore export performance and Central Excise registration, plus merchant exporters with specified trading house status, are eligible. Licenses permit imports up to 125% of average FOB export value from the preceding year, applicable only to products with specified standard input-output norms. Imported inputs must be used exclusively for export product manufacturing and cannot be transferred or sold. Export obligations must be discharged within the license period by exporting resultant products. Customs authorities must maintain separate registers, conduct normal examinations, and monitor compliance. The scheme includes detailed procedures for shipping bill filing, DEEC book maintenance, and recovery of duties for non-compliance.
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