Special Advance Authorisation scheme restricts imports to fabrics, requires minimum value addition and a pre import actual user condition. The Special Advance Authorisation Scheme permits online authorisation for exporters of apparel and clothing accessories, limits allowable imports to relevant fabrics including interlining, confines exports to items under Chapters 61 and 62, and requires a minimum value addition of 15%. DGFT EDI will calculate value addition automatically (using FOB exports and CIF imports, treating inputs claiming All Industry Rate drawback as 22% of FOB). Fabric is subject to pre import actual user condition, must be physically incorporated into exports, is non transferable except for permitted job work, and only physical exports fulfil export obligations.
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Special Advance Authorisation scheme restricts imports to fabrics, requires minimum value addition and a pre import actual user condition.
The Special Advance Authorisation Scheme permits online authorisation for exporters of apparel and clothing accessories, limits allowable imports to relevant fabrics including interlining, confines exports to items under Chapters 61 and 62, and requires a minimum value addition of 15%. DGFT EDI will calculate value addition automatically (using FOB exports and CIF imports, treating inputs claiming All Industry Rate drawback as 22% of FOB). Fabric is subject to pre import actual user condition, must be physically incorporated into exports, is non transferable except for permitted job work, and only physical exports fulfil export obligations.
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