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of <h1>Transfer Rules for SFIS Scrips: Sale of Imported Goods Allowed After 3 Years, Exceptions Apply for Consumables.</h1> The circular addresses the transferability of goods imported or procured by debiting duty in SFIS scrips. Goods imported under the FTP 2009-14 can be sold or transferred after three years from the date of clearance. For goods under FTP 2004-09, the DGFT will consider transfer requests on a case-by-case basis, aligning with a Delhi High Court judgment. Consumables, including food and alcoholic beverages, are non-transferable even after three years. Export sales of goods are allowed anytime post-import, without export incentives. Any issues should be reported to the Principal Commissioner of Customs, Kandla.
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