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Special Advance Authorization enables duty free pre import of fabric with AIRS drawback option and alternative brand rate route. Special Advance Authorization under Para 4.04A allows duty free pre import of fabrics for incorporation in Chapter 61/62 exports and permits election of All Industry Rates (AIRS) drawback where DGFT fixes the value of other inputs at 22% of FOB for value addition purposes; alternatively, exporters may claim Central Excise brand rates under Rule 7 with actual input values. Customs Notifications 45/2016 and 110/2016 operationalize the exemption and AIRS alternative, require tariff suffixes 'Ct' or 'ID' for AIRS, and prescribe identifier 19807 with character '13' on shipping bills for provisional Customs drawback processing.
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Special Advance Authorization enables duty free pre import of fabric with AIRS drawback option and alternative brand rate route.
Special Advance Authorization under Para 4.04A allows duty free pre import of fabrics for incorporation in Chapter 61/62 exports and permits election of All Industry Rates (AIRS) drawback where DGFT fixes the value of other inputs at 22% of FOB for value addition purposes; alternatively, exporters may claim Central Excise brand rates under Rule 7 with actual input values. Customs Notifications 45/2016 and 110/2016 operationalize the exemption and AIRS alternative, require tariff suffixes 'Ct' or 'ID' for AIRS, and prescribe identifier 19807 with character '13' on shipping bills for provisional Customs drawback processing.
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