Export controls on scheduled chemicals: exports require IMWG approval under Appendix 3 and cannot use Advance Licence schemes.
The circular reassigns eight digit ITC(HS) codes for CWC Scheduled Chemicals and prescribes export/import controls: Schedule 2 exports require compliance with Appendix 3 and IMWG approval and are not allowed under Advance Licence or export promotion schemes; Schedule 2 imports are freely allowed except from specified countries in Annexure C. Schedule 3 chemicals have new codes; their imports are freely allowed, while exports to countries in Annexure C require an export licence after IMWG consideration and not under Advance Licence. Annexures list codes and states.

Amendments to Aayaat Niryaat Form require chartered accountant certification, revise turnover fields, and allow self attested shipping bill copies.
The Aayaat Niryaat Form is amended to replace a self certified income tax balance sheet with certification by a Chartered Accountant/Cost and Works Accountant in Appendix 26; permit self attested photocopies of EP Shipping Bill(s) and/or Bank Realisation Certificates with quoted Regional Licensing Authority reference where originals were submitted for other schemes; delete PAN date of issue and Excise Payment Details from Part 1; and narrow turnover reporting to annual domestic and export turnover for the preceding three licensing years.

Deemed export refund entitlement preserved for Appendix-13 financed projects, independent of countervailing duty payable on import.
Supplies to projects financed by agencies/funds listed in Appendix-13 will continue to receive refund of excise duty without relating the refund to whether countervailing duty is payable on import, provided all Foreign Trade Policy eligibility and procedural conditions for such projects are met; supplies satisfying CBEC notification conditions remain exempt from excise duty. Cases rejected earlier on the basis of the prior CVD-related stipulation may be re-opened suo-moto and reconsidered.

DEPB rate correction: specified product rate revised under Foreign Trade Policy to a corrected administrative rate.
Correction to the Schedule of Differential Export Promotion Bonus (DEPB) rates is made under paragraph 2.4 of the Foreign Trade Policy, 2004-09 by Public Notice No. 23/2005, dated 20 June 2005, specifying a corrected DEPB rate entry for the identified product code in the published schedule.

Deletion of declaration requirement removes discounts and commission disclosure from DFCE Appendix 17D for status holders.
The Director General of Foreign Trade, exercising powers under the Export and Import Policy 2002-07, amends Appendix 17D (DFCE application form for status holders 2003-04) by deleting Sr. No. 11 of the Declaration at page 4, which related to discounts and commission; this administrative amendment is issued by Public Notice No. 22/2005 dated 14/06/2005.

Admissibility of export claims: committee verification required and claims allowed only to recipients of export proceeds in their own name.
Zonal offices must form a committee led by the Zonal Joint DGFT to finalise DFCE and Target Plus Scheme claims, with discretion to call additional documents on a sample basis to verify genuineness and settle claims within the prescribed administrative timeline; where GR form and BRC contain multiple names, exporters may present documentary proof of mandatory multi-name requirements for the committee's consideration, but no disclaimers are permitted and claims can be filed only by those who receive export proceeds in their own name.

Registration requirement for EOUs and SEZ units relaxed; separate membership certificate not required except for spices.
The amendment designates the registering authority for EOUs, EHTP, STP and BTP as the Director General of Foreign Trade and for SEZ units and developers as the Development Commissioner of the SEZ; in both cases a separate Registration cum Membership Certificate is not required under the Policy, except that spice units must mandatorily register with the Spices Board.

Spices Board registration mandatory for EOU/SEZ spice import-export units; compliance required for new and existing units.
EOU/SEZ units engaged in import/export of spices must obtain Spices Board registration; notwithstanding the FTP and Hand-Book provision allowing the Development Commissioner to act as registering authority and dispense with a separate RCMC, separate registration with the Spices Board is mandatory for both new and existing units and must be strictly complied with.

IEC issuance for branch offices requires regulatory establishment permission and specific import/export authorisation before licensing application.
A branch office of a foreign company may be issued an IEC number only if the branch was opened in India with prior regulatory establishment permission under the foreign exchange establishment regulations and has been authorised by the monetary regulator to undertake import or export business; where those conditions are met the branch shall apply to the jurisdictional licensing authority with the necessary supporting documents.

SCOMET declaration requirement narrowed to specific export product groups; exporters in affected sectors must update compliance procedures accordingly.
Declarations regarding SCOMET items will be insisted only for exports classified under the following product groups: Engineering (Product Group Code No.61), Chemicals (Product Group Code No.62), Plastics (Product Group Code No.63) and Electronics (Product Group Code No.83); exporters in these groups must furnish the prescribed declarations to comply with the revised trade notice.

Amendments to Standard Input Output Norms update import entitlement rules and add detailed SION entries for exports.
Amendments to the Handbook of Procedures (Vol. II) revise the Standard Input Output Norms, adding, deleting and correcting SION entries for chemical, allied, engineering and plastics products. The notice prescribes specific import items and permitted input quantities or alternative inputs against defined export items, adds footnotes limiting entitlements (including declaration rules for mixed consignments), reinstates an inadvertently deleted norm, and corrects item descriptions and quantities; detailed amended SION rows are set out in annexures for administrative implementation.

Import certificate requirements revised: deletion of NB changes end use/end user certification for third party imports under trade policy framework.
Appendix 36 is amended to delete the "NB" under the heading "Import Certificate to be accompanied with end-use cum end-user certificate (to be filled when the import is by a third party)", thereby modifying the procedural requirement linking Import Certificates with end-use and end-user certification for third-party imports.

Submission requirement for prospective exporters: file applications in Aayaat Niryaat Form at DGFT Headquarters as mandated.
Prospective exporters must submit applications in the Aayaat Niryaat Form to the Director General of Foreign Trade's Headquarters at Udyog Bhavan, New Delhi, by way of amendment to the earlier public notice, as an administrative procedural requirement issued in the public interest under the Foreign Trade Policy authority.

Exports of services: supply earning foreign exchange qualifies as export under GATT rules and DGFT clarification.
Exports of services under the Policy require supply by a service provider that earns free foreign exchange, including rupee receipts treated by RBI as equivalent; under the GATT Services Agreement, services rendered within the service provider's territory qualify as exports, and "relating to exports" refers to exports of services by service providers under GATT, with provisioning of services eligible for benefits irrespective of vessels serviced.

Advance licence issuance limited by specified commodity exclusions and conditions for perfumes and biotechnology requiring separate approvals.
Licensing authority may issue Advance Licences where SION are not fixed based on applicant self-declaration and an undertaking for final adjustment as per Adhoc/SION. Specific commodity categories are excluded from issuance under this provision. Licences for perfumes, perfumery compounds and certain feed ingredients containing vitamins must be sought under an alternative licensing provision. For biotechnology items, an Advance Licence under this route requires submission of a No Objection Certificate from the Department of Biotechnology.

SCOMET export controls require declarations and end use/end user certification before licence issuance for sensitive dual use items.
SCOMET export controls require exporters to obtain licences conditioned on end use cum end user certification and to submit the Annexure A declaration with applications for Advance Licences, Annual Advance Licences, DEPB and DFRC, confirming awareness of SCOMET listings, review of Chemical Weapons Convention State Parties, and that all dialkylated chemical combinations have been taken into account.

Target Plus entitlement: application form and eligibility criteria revised; zonal offices to process licences under amended procedure.
The Public Notice replaces Appendix 17D, deletes Appendix 17E and adds a filing rule directing applicants to submit Appendix 17D to their jurisdictional zonal office for licence consideration. Appendix 17D prescribes the application form, eligibility conditions, computation method for Target Plus duty free credit entitlement including exclusions and conversion rules, group adjustment rules, documentation and CA certification requirements, declaration and undertaking obligations, supporting manufacturer nexus for imports, and procedures for supplementary claims and grievance redressal.

Duty Free Credit Entitlement scheme: procedural amendments change eligibility, application deadline and product-group nexus requirements.
The Public Notice amends the DFCE scheme by revising Para 3.2.6A to require a nexus with the product group exported, product group wise valuation of direct contributions, and a change from 12 to 24 months; it replaces Appendix 17D (application format) and deletes Appendix 17E. Applicants must file the revised Appendix 17D at the jurisdictional zonal office by the prescribed date. The Appendix prescribes detailed entitlement calculations, excluded export categories, documentation and CA/Bank certification requirements, conditions for supporting manufacturers, and procedures for claiming and splitting duty free credit entitlements.

Export obligation compliance: EPCG refixation and certification rules revised, including installation proof and processing of duty free inputs.
Para 5.3.2 requires production of a Central Excise certificate confirming installation of capital goods within six months of imports, with non registered licence holders or service providers allowed to submit a certificate from the jurisdictional excise authority or an independent Chartered Engineer. EPCG rules in Paras 5.19(c) and (d) require fulfilment of block wise export obligations at the end of the previous block and permit refixation at twice the duty saved where the remaining original obligation period is under two years and block obligations are met. Redeemed BG/LUT permits duty free inputs to be processed by any manufacturer under actual user job work rules.

Tariff rate quota procedure updated: concessional import allocations and EFC application and allotment timelines clarified.
Amendments set Tariff Rate Quota procedures: specified tariff items receive annual quota quantities with concessional customs duties; named public and cooperative entities are eligible applicants; applications using the Aayaat Niryaat form with prescribed documents and fees (Appendix 21B) must reach DGFT by 1st March preceding the quota year; imports under allotted quotas must be cleared by customs before the financial year end; maize remains under State Trading Regime but designated agencies may obtain import licences for allotted quantities; the Exim Facilitation Committee will evaluate and allot quotas by end March preceding the quota year.