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Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business'
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Extension of annual filing deadline for EPCG returns; fixed late fee now applies to returns due from the referenced year.
Amendment to para 5.15 of the Handbook of Procedures extends the time limit to file annual returns for 2022-23 until 30.9.2022 and specifies that a late fee of Rs.5000 will be applicable for returns due to be filed from 2022-23 onwards, effective immediately for EPCG authorisations under FTP 2015-20.
Inclusion of agencies in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015 20 in terms of Para 2.55 (d) of HBP 2015 20.
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Pre Shipment Inspection Agency recognition: agencies added to Appendix 2G with equipment, calibration and notification requirements.
Pre Shipment Inspection Agencies DD International Global and Baltic Testing India Pvt Ltd are included in Appendix 2G under Para 2.55(d)/(e) of HBP 2015 20, recognised to issue Pre Shipment Inspection Certificates with approvals valid for three years or until DGFT notifies otherwise. Notified PSIAs must maintain updated membership certificates and office details, ensure calibration and supporting documentation for approved equipment, and give prior intimation to DGFT before deputing inspectors to countries where they lack full time equipped branch offices, per Para 2.55(f).
Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation
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Relaxation of Bill of Export requirement: alternative corroborative evidence accepted to discharge export obligation under Advance Authorisation for SEZ supplies.
For supplies to SEZ units under Advance Authorisation made prior to 01.04.2015, exporters may discharge export obligations without submitting a Bill of Export by providing corroborative evidence such as an ARE 1 form attested by jurisdictional Central Excise/GST authorities, evidence of receipt by the SEZ recipient, or evidence of payment by the SEZ unit to the Advance Authorisation holder.
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.
Uploading of e-BRC by 15.07.2022 for shipping bills on which RoSCTL scrip has been availed from DGFT RAs
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Export proceeds compliance: upload e BRCs for shipping bills with RoSCTL scrips to avoid repayment action.
Directive requiring upload of electronic Bank Realisation Certificates (e-BRCs) for shipping bills with RoSCTL scrips; rebate under RoSCTL is conditional on timely realisation of export proceeds and failure to upload e-BRCs will lead to recovery/repayment action under the FT(D&R) Act by jurisdictional Regional Authorities, with AD banks responsible for completing uploads.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022- Issue of RCs due to Prohibition on Export of Wheat
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Export prohibition on wheat triggers stricter RC issuance: mandatory LC verification and investigation of ante-dating, with enforcement referrals.
Prohibition on wheat exports requires RAs to physically verify all Letters of Credit, secure recipient-bank endorsement, and investigate instances where LC dates precede the prohibition but message exchanges post-date it for possible ante-dating. Ante-dated cases must prompt enforcement action and possible referral to investigative agencies; bank complicity will be addressed. RC applications that clear RA verification must obtain approval from a two-member Additional DGFTs committee at headquarters before RC issuance.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022- Prohibition on export of wheat
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Prohibition on wheat exports: manual, physically signed registration certificates required pending digital integration with customs systems.
Wheat export policy has been amended to prohibit exports with immediate effect. Pending integration of digitally signed Registration Certificates with the Customs ICEGATE system, Regional Authorities must issue manually signed and stamped physical Registration Certificates to prevent misuse; those physical RCs shall be presented to Customs to facilitate exports of wheat as specified in the linked trade notices.
Allocation of Tariff Rate Quota for Import of Crude Soya bean Oil and Crude Sunflower Oil
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Tariff Rate Quota allocation for crude edible oils established, imposing processor only eligibility and specific documentation and validity conditions.
Allocation of Tariff Rate Quotas for imports of crude soyabean oil and crude sunflower seed oil is notified for FY 2022 23 and 2023 24 with annual quantity ceilings and duty exemption as per the Department of Revenue notification. Eligibility is limited to processors/refiners on an Actual User basis with pre-existing IEC, documentary proof of processing capacity dated prior to 24.05.2022, a valid FSSAI licence, turnover details supported by self certified GST returns, and one application per IEC. TRQs are valid for specified one year import clearance periods, imports must be for domestic processing only, pre existing port stocks are excluded, and non compliance or non utilisation may lead to cancellation and reallocation.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022- Prohibition on export of wheat
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Export prohibition on wheat requires L/C message exchange date on or before the prohibition's effective date for registration.
For registration of a letter of credit with Regional Authorities, both the L/C issuance date and the interbank message exchange/Swift date must be on or prior to the prohibition's effective date. Registrations based on an earlier L/C date alone will not be accepted where the message exchange date shows issuance after the prohibition; this clarification addresses submission of fraudulent back dated L/Cs and enforces compliance with the export prohibition on wheat.
Enlistment of an Agency and amendment in details of an authorized agency under Appendix 2E of FTP, 2015-2020 - authorized to issue Certificate of Origin (Non-preferential)
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Certificate of Origin authorization expanded to include Vizagpatam Chamber; Nag Vidarbha Chamber contact and address details amended.
Authorization under paragraph 2.04 of the Foreign Trade Policy adds Vizagpatam Chamber of Commerce and Industry to Appendix 2E as an agency authorized to issue Certificate of Origin (Non-Preferential). The Public Notice also amends the recorded contact details and address for Nag Vidarbha Chamber of Commerce in Appendix 2E to update its premises, telephone, mobile, email and website information for issuance of non preferential Certificates of Origin.
Amendment of Last date of Application as mentioned under Public Notice 06/2015-20 dated 01.05.2022
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Tariff Rate Quota application deadline extended for India UAE CEPA allocations to permit additional submissions under allocation process
Extension of the Tariff Rate Quota (TRQ) application deadline for allocations under the India-UAE CEPA first two quarters. The DGFT, under powers from the Foreign Trade Policy, 2015-20, amends condition (f) of Annexure IV of Appendix 2A and extends the last date for online submission of TRQ applications until 31 May, thereby modifying the submission timeframe for quota allocation without altering eligibility or allocation methodology.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022- Prohibition on export of wheat
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Export prohibition on wheat: online registration allowed for pre-existing irrevocable commercial letters of credit, manual filings barred.
The export policy for wheat is amended to a prohibition, and DGFT has implemented an online portal to register Irrevocable Commercial Letters of Credit opened on or before the amendment date under Para 1.05(b) of the Foreign Trade Policy; manual submissions are disallowed and Regional Authorities are instructed to process complete applications promptly.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022-Prohibition on export of wheat
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Prohibition on wheat exports: consignments registered with Customs on or before the cutoff remain eligible for export.
Prohibition on export of wheat implemented by amendment designates wheat as prohibited for export effective immediately; DGFT regional authorities, Customs and trade must enforce the ban. Exception: consignments handed to Customs for examination and registered in Customs systems on or prior to 13.5.2022 are allowed to be exported under Para 9.12(B) of the Handbook of Procedure, 2015 2020.
Implementation of Notification No.06/2015-2020 dated 13th May, 2022
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Wheat export prohibition allows prior irrevocable letters of credit with registration and permits humanitarian or government aid shipments.
Export of wheat is changed to prohibited but permitted as a transitional arrangement where an Irrevocable Commercial Letter of Credit issued before the restriction is registered with the jurisdictional Regional Authority and limited to the remaining quantity, value and period under the ICLC; Regional Authorities must issue Registration of Contracts promptly, and humanitarian or government to government exports may be allowed case by case with competent authority approval.
Allocation of additional quantity of 2051 MT for export of raw sugar to USA under Tariff Rate Quota (TRQ) for the US Fiscal Year 2022.
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Tariff Rate Quota allocation for raw sugar expanded, enabling additional duty-free exports under specified reporting and certification conditions.
An additional quantity of raw sugar has been allocated for export to the United States under the Tariff Rate Quota (TRQ), increasing the available TRQ volume for the US fiscal year. Exports under TRQ are Free subject to the notified Nature of Restrictions and ongoing reporting requirements. Certificates of Origin, if required for preferential treatment, will be issued by the Additional Director General of Foreign Trade, Mumbai, and other prescribed certification and compliance obligations for US-bound sugar exports must be followed.
Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure 2015-2020.
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Tariff Rate Quotas under India UAE CEPA notified with allocation, eligibility criteria, application timelines, and electronic authorisation requirements.
The Public Notice incorporates Tariff Rate Quotas (TRQs) under India-UAE CEPA into the Handbook and Appendix, specifying tariff reduction schedules and year wise TRQ quantities. It prescribes the import procedure: compliance with the referenced Customs notification, production of Certificate of Origin at clearance, online DGFT application for TRQ authorisations, period bound and non transferable allocations, electronic issuance and transmission of TRQ authorisations to Customs, and special eligibility, documentation and allocation rules for Gold TRQs and specified polymer lines.
Electronic filing and Issuance of Preferential Certificate of Origin (CoO) for India’s Exports under India-UAE Comprehensive Economic Partnership Agreement (India-UAE CEPA) w.e.f. 01st May 2022
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Electronic issuance of Preferential Certificate of Origin enables digital application and QR-based verification for covered exports.
Electronic issuance of Preferential Certificates of Origin under the India-UAE CEPA is effected via the e-CoO platform; certificates on the platform will bear the issuing officer's image signature and issuing agency stamp and include a QR code for electronic verification. The system generates electronic, original and duplicate paper copies; applicants must register and maintain updated IEC details, use a Class III Digital Signature Certificate for submissions, and may access manuals, FAQs and helpdesk support for assistance.
Amendment of Appendix 2B [List of Agencies Authorised to issue Certificate of Origin (Preferential)] of Foreign Trade Policy, 2015-2020.
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Certificate of Origin (Preferential) authorised agencies listed to issue CoO under India UAE CEPA, specifying product assignments.
DGFT amends Appendix 2B to authorise specified agencies to issue Certificate of Origin (Preferential) for the India UAE CEPA, listing each agency alongside the product categories or SEZ territorial scope assigned to it (ranging from all-products authority to sector-specific mandates for marine products, handicraft, spices and cashew, coir, textiles and clothing, silk products, tobacco, and agricultural products), and notifying that these agencies are empowered to issue preferential CoOs for India UAE CEPA trade.
Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 1st August 2022
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Mandatory electronic filing extended; agencies must adopt the online CoO system or face delisting and penalties.
The transition period for mandatory electronic filing of Non-Preferential Certificate of Origin through the Common Digital Platform is extended to 1st August 2022, during which manual/paper processing remains permitted. Authorised issuing agencies must register and adopt the e-CoO platform by that date; failure to use the Online System after 1st August 2022 will attract penal action and may result in de-listing. Guidance and Help Manual are available on the platform landing page, and IT issues should be reported to DGFT.
Application for recognition as Pre-Shipment Inspection Agency (PSIA) and issuance and electronic Verification of Pre-Shipment Inspection Certificate (PSIC)
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Pre-Shipment Inspection Certificate digitalisation mandates online PSIA registration, issuance and public verification to streamline inspection compliance.
All existing PSIAs must register and activate an online PSIA account on the DGFT portal to generate and upload Pre-Shipment Inspection Certificates (PSICs). PSICs must be produced after inspection with required video and photographic evidence. Importers may download PSICs by certificate number and PSIA name without logging in, and Customs may verify PSIC authenticity via the same public access. Amendments to instruments or areas of operation must be filed through the PSIA account. Guidance is available through DGFT help resources and helpdesk channels.

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