Deemed Export - Para 2 (b) (i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020 has been amended to simplify the procedure and reduce the compliance burden for applying EODC in case of deemed exports.
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Deemed export documentation relaxed: simplified acceptable certificates and shipping bill endorsement reduce compliance for EODC applications. Amendment expands acceptable documentary proof for deemed exports under ANF-4F so that invoices or signed statements certifying item, quantity, value and date will suffice; a Project Authority Certificate may substitute excise/GST certification for non-excisable supplies or excisable supplies to non-excisable producers; CT-3/ARE-3 certified by excise/GST authorities can substitute for attested invoices for supplies to EOU/EHTP/STP/BTP; and where an intermediate supplier ships directly to port, a shipping bill with the intermediate supplier's name and the ultimate exporter's file or authorisation number must be furnished.
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Provisions expressly mentioned in the judgment/order text.
Deemed export documentation relaxed: simplified acceptable certificates and shipping bill endorsement reduce compliance for EODC applications.
Amendment expands acceptable documentary proof for deemed exports under ANF-4F so that invoices or signed statements certifying item, quantity, value and date will suffice; a Project Authority Certificate may substitute excise/GST certification for non-excisable supplies or excisable supplies to non-excisable producers; CT-3/ARE-3 certified by excise/GST authorities can substitute for attested invoices for supplies to EOU/EHTP/STP/BTP; and where an intermediate supplier ships directly to port, a shipping bill with the intermediate supplier's name and the ultimate exporter's file or authorisation number must be furnished.
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