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of <h1>DGFT Amends Hand Book of Procedures: Self-Declaration and CA Certificate Replace Destruction Certificate for Unutilized Imports.</h1> The Directorate General of Foreign Trade has amended the Hand Book of Procedures 2015-2020, waiving the requirement for a destruction certificate from excise or customs authorities for unutilized duty-free imported materials from unregistered sources with pre-import conditions. Instead, authorization holders must provide a self-declaration and a Chartered Accountant's certificate regarding the destruction of such materials, along with an affidavit-cum-indemnity bond. Alternatively, proof of re-export to the original supplier is required. This change aims to streamline the process and reduce administrative burdens while ensuring compliance with the Foreign Trade Policy.
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