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of <h1>Trade Notice 27/2023 clarifies pre-import conditions under Advance Authorisation for imports between 2017-2019, exempting certain imports.</h1> The Trade Notice No. 27/2023 addresses the implementation of Trade Notice No. 07/2023-24 regarding the pre-import condition under the Advance Authorisation Scheme. It clarifies issues faced by Regional Authorities concerning imports made between 13.10.2017 and 09.01.2019. Key points include that the pre-import condition is not considered violated if exports were made during this period, and imports after 10.01.2019 are not subject to the pre-import condition. Additionally, imports made under Advance Authorisation with payment of IGST and Compensation Cess are exempt from the pre-import condition. This notice is issued with the approval of the Competent Authority.
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