Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amended and Customs Notification No. 21/2015-Customs as amended both dated 01.04.2015 by making physical exports or by making domestic supplies
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Advance Authorisation discharge options clarified: export obligation may be met by physical exports or specified domestic supplies. Holders of Advance Authorisation issued on or after 01.04.2015 may discharge export obligation by physical exports or domestic supplies under para 7.02(A)(a). For authorisations issued on or after 10.01.2019, options also include supplies to EOUs/STP/EHTP/BTP under para 7.02(A)(b) and supply of capital goods against EPCG under para 7.02(A)(c), provided exemption from applicable anti-dumping, countervailing, safeguard or transition product specific safeguard duties has not been availed. Deemed export authorisations have the same options and conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance Authorisation discharge options clarified: export obligation may be met by physical exports or specified domestic supplies.
Holders of Advance Authorisation issued on or after 01.04.2015 may discharge export obligation by physical exports or domestic supplies under para 7.02(A)(a). For authorisations issued on or after 10.01.2019, options also include supplies to EOUs/STP/EHTP/BTP under para 7.02(A)(b) and supply of capital goods against EPCG under para 7.02(A)(c), provided exemption from applicable anti-dumping, countervailing, safeguard or transition product specific safeguard duties has not been availed. Deemed export authorisations have the same options and conditions.
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