Amendment to Target Plus Scheme application alters duty free credit calculation and lowers the export turnover threshold.
Amendment to Appendix 17D specifies that Eligible Export for Duty Free Credit Entitlement is calculated as (Row 04 - Row 05) and reduces the export turnover threshold in Note 4(i) from ten crore rupees to five crore rupees.

Jurisdictional amendment: Uttaranchal exporters may use previous licensing authorities during transition; new licensing office added.
Amendments to Appendix I establish a Deputy Director General of Foreign Trade office at Dehradun for Uttranchal, revise territorial jurisdictions of the Central Licensing Area (New Delhi) and the Moradabad licensing office, and permit exporters/importers in Uttranchal the option to file with their earlier licensing authorities for a transitional period to ensure an orderly transfer; contact details for the revised authorities are recorded and the amendment is effective on notification.

Recovery of customs duty on notional basis policy kept in abeyance; regional authorities to revert to prior handling.
Policy Circular No.14(RE-2006)/2004-09 proposing recovery of customs duty on notional basis for domestically sourced capital goods under EPCG Authorisations is placed in abeyance pending further deliberation; Regional Authorities must continue to handle invalidation requests and related matters as they did prior to issuance of that circular.

Zero-duty wheat import authorization extended; deadline extended and high-sea title transfer to FCI covered under trade policy.
The notification extends the import completion deadline for zero-duty wheat imports to a later specified date and declares that the earlier public notice applies where a State Trading Corporation transfers title of imported wheat to the national food agency on a high-sea sale basis, thereby bringing such transfers within the same zero-duty import regime.

High sea sale title transfer applies to imported wheat, extending prior public notice provisions to such transactions.
The Director General of Foreign Trade notifies that Public Notice No. 7(RE-2006)/2004-09 and Public Notice No. 18(RE-2006)/2004-09 are also applicable where title in imported wheat is transferred on a high sea sale basis to the national procuring agency, exercising powers under the Foreign Trade Policy and the Handbook of Procedures.

Oleoresins inclusion in export benefit list extends eligibility from April 2004 and sets an application filing deadline.
Amendment adds eleven specified oleoresins under entry 07A in Appendix 37A of the Handbook of Procedures (Vol. I), making those ITC (HS) chapter 33 items eligible for benefits under the Vishesh Krishi and Gram Udyog Yojana from 1 April 2004. The Director General of Foreign Trade effected the amendment under powers conferred by the Foreign Trade Policy 2004-2009 and prescribed 31 October 2006 as the last date to file applications for credit in respect of exports made between 1 April 2004 and 31 March 2005.

Export eligibility for sandalwood oil expanded to include merchant exporters tied to licensed extractors with auction procurement proof.
The amendment deletes the word exclusively, permits merchant exporters tied to a legal/licensed extraction unit who procured sandalwood oil via state open auctions and hold a certificate of origin in their or their firm's name to be treated as manufacturer exporters, and adds a requirement that merchant exporters submit documents evidencing extraction from the legal/licensed unit; issued under paragraph 2.4 of the Foreign Trade Policy, 2004-2009.

Export authorisation for sandalwood oil required under strict procurement, verification and documentary conditions before DGFT issuance.
Allocation and export of Sandalwood Oil are restricted to Tamil Nadu Forest Plantation Ltd. and private purchasers from it, permitted only against an Authorisation Letter issued by DGFT per Exim Facilitation Committee decision; Authorisation Letters are valid for one year with no revalidation and exports from imported sandalwood are prohibited. Applications require an Aayaat Niryaat Form, confirmed export order/irrevocable letter of credit, Legal Procurement Certificate/Certificate of Origin from the Principal Chief Conservator of Forests in prescribed format, and a Certificate of Physical Verification with transit permit or Railway Receipt; originals must be produced for DGFT endorsement.

Importer Exporter Code application process: new mandatory application and bank certificate formats, phased transition and revised documentation and fee requirements.
The Public Notice mandates a new consolidated application and bank-certificate format for the Importer Exporter Code (IEC), replacing prior formats and prescribing Parts A-D for new issuance and modification. It sets documentary and fee requirements, banker attested identity and photograph rules, entity specific supporting evidence for modifications, a declaration/undertaking covering compliance and non default certifications, and a limited transitional period during which both old and new forms are accepted before exclusive use of the new format.

Border trade facilitation allows limited value consignments through specified border ports subject to a consignment value limit.
The Handbook of Procedures (Vol. I) is amended by adding para 2.8(v.a) and a new Sl. No.12 under para 2.8(vi) to permit persons to import/export permissible goods to/from China through Gunji, Namgaya, Shipkila and Nathula ports, provided the CIF value of a single consignment does not exceed the prescribed limit; a new code number and category entry is created to classify such importers/exporters.

Importer-Exporter Code issuance: electronic fee payment enables immediate IEC generation, online viewing, and dispatch within a day after physical copy
The DGFT simplifies issuance of the Importer-Exporter Code (IEC) with an optional online application requiring scanned PAN and bank certificate, and two payment options: Demand Drafts yield IEC only after receipt of the physical copy, while electronic fund transfers prompt automatic IEC generation and online viewing, with the physical IEC printed and dispatched within a day after receipt of the hard copy.

Reimbursement of Central Sales Tax limited to purchases with 'C' Form; ITES/BPO units may claim without 'C' Form under conditions.
Amendments limit reimbursement of Central Sales Tax on supplies from DTA to EOU/EHTP/STP units to payments supported by 'C' Form, with an exception allowing ITES/BPO units to claim without 'C' Form. The Development Commissioner must ensure purchases are essential for export production or export services. Documentary requirements include a Chartered Accountant's certificate confirming receipt in bonded premises, supplier invoice scrutiny, proof of payment and reconciliation with 'C' Form (not required for ITES/BPO), and photocopy of the 'C' Form issued to the supplier except for ITES/BPO units.

Concessional customs duty must be notionally applied to domestically sourced capital goods under EPCG, affecting export obligations.
EPCG capital goods procured domestically are subject to the scheme's concessional customs duty on a notional basis; this duty must be charged before any Authorisation invalidation and export obligations are calculated on the reduced duty-saved amount. The measure responds to ASCM subsidy concerns and applies prospectively to new Authorisations and those not yet invalidated.

Basic Customs Duty defined as the duty determining DFCE import eligibility under status holder and target plus schemes.
The term Duty in provisions permitting import under DFCE for the Status Holder and Target Plus Schemes is clarified to mean Basic Customs Duty only; this interpretation applies to the specified agricultural items listed in Para 3.2.5 of the Handbook of Procedures and Para 3.7.6 of the Foreign Trade Policy, and excludes other components of customs incidence when determining eligibility for DFCE based imports.

End-use certification requires declaration of non WMD use, prohibition on retransfer without Indian government consent, and verification.
Amendment requires an End Use cum End User Certificate for SCOMET exports on end user letterhead identifying the item, exporter and declared end use; it must affirm sole use for the stated purpose, prohibit modification, replication or retransfer without Government of India consent, permit post installation verification, and certify non use in WMD development. For Schedule 3 chemicals transferred to non party states, recipient state certification is required confirming permitted uses under the Chemical Weapons Convention and no re export.

Irrevocable letter of credit rule clarified: status holders may use irrevocable L/C while others need confirmed L/C.
Chapter 4 and Appendices 22A and 22B amend documentary requirements by substituting "confirmed irrevocable letter of credit" with a distinction: an irrevocable letter of credit for status holders and a confirmed irrevocable letter of credit for others. Appendix 22B provides a new Bank Certificate of Payments for Domestic Supplies template requiring invoice details, payment/realisation particulars, bank reference where applicable, and a declaration; realization details may be omitted only where supplies are against the specified irrevocable inland letter of credit arrangements. A new Aayaat-Niryat Form entry 5A requires recording the SION serial number for DEPB claims on packing material.

Amendment to Standard Input Output Norms updates SION entries and adds engineering and food input norms requiring compliance and EODC.
Amendment to the Handbook of Procedures (Vol.2, 2004-2009) revises Standard Input Output Norms (SION) across chemical, engineering, food, handicraft and plastics product groups by amending descriptions, deleting specified entries, and altering input quantity norms. It adds engineering SION C 2034 with component import allowances and two new engineering tables (alloy mass by thickness and resin consumption), and creates food SIONs E 127 and E 128 with import inputs subject to PFA compliance and EODC preconditions.

Tariff Rate Quota filing deadline extended for certain dairy, maize and mustard oil imports under FT Policy provisions.
Extension of the last date for submission of applications under the Tariff Rate Quota regime is announced under powers conferred by the Foreign Trade Policy and the Handbook of Procedures; the extension applies only to imports of skimmed and whole milk powder and milk food for babies, maize (corn) other, and refined rape/colza/mustard oil other.

Import from registered sources: new system with transitional pre-shipment inspection allowance for earlier bill of lading shipments.
The amendment replaces the last paragraph of Paragraph 2.32.2(g) to provide that the new system of import from registered sources will come into effect from 1st April, 2006, but where the Bill of Lading is dated on or before 1st November, 2006, imports will be allowed under the Pre Shipment Inspection regime in terms of Paragraph 2.32 and the Public Notice establishing that regime until the new system is in force.

DEPB schedule amendment adjusts export entitlement credits under the Foreign Trade Policy, updating product-specific DEPB rates and caps.
Public Notice No.29/2006 amends the DEPB Schedule under powers conferred by the Foreign Trade Policy and Handbook of Procedures, annexing a revised product grouped table. The annex lists product-specific DEPB rates and, where applicable, value caps, and includes qualifications (material, packing, CKD/SKD/CBU conditions) and deleted entries. The revised schedule governs calculation of exporter DEPB entitlements and must be applied in accordance with the Policy and Handbook procedures.