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Amendment in the Handbook of Procedure Vol. I
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Deemed exports: eligibility extended to suppliers to specified fertilizer, power and refinery projects with conditional brand-rate claims.
Amendments extend deemed export benefits to suppliers to fertiliser plants spilled into the Tenth Plan and condition deemed export eligibility on zero-duty import permission under the customs notification. Capital goods and spares supplied to power projects qualify where international competitive bidding was followed at IPP/EPC stage. New refineries carried into the Tenth Plan qualify for benefits for specified listed goods. The drawback and terminal excise duty refund procedure permits fixation of a brand rate where industry rates are unavailable or inadequate, with applications to regional licensing authorities or Development Commissioners of SEZs and applicability of late cut and supplementary claim provisions.
Amendment in the Handbook of Procedure Vol. I
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EOU approval timelines: committee decision within 15 days and Letter of Permission initial three-year validity.
Applications for manufacturing units under the EOU/EHTP/STP schemes (excluding specified services) must be decided by a Units Approval Committee within fifteen days under Appendix-14-IB/14-IC criteria; other applications may be approved by the Development Commissioner after Board of Approval clearance. A Letter of Permission/Intent is issued with an initial three-year validity for commencement of production, extendable by another three years, and Appendix 14-IMM provides the proforma for LOP extension.
Amendment in the Handbook of Procedure Vol. I
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EPCG licence conditions updated: application routing, Central Excise certification, spares imports, export obligation refixation and clubbing rules clarified.
Amendments to the EPCG procedure require direct DGFT filing for high-value duty saved applications and continuation of RLA filing for others with Independent Chartered Engineer certification; licences and certificates must be forwarded to jurisdictional Central Excise, which must confirm installation or inventory records. The scheme allows import of spares under specified certification and record-keeping, clarifies export obligation discharge and provides for endorsement or re-fixation of obligations for alternate products/services or on a multiple of duty-saved amount, introduces extensions for rehabilitating units, and prescribes conditions and a form for clubbing of EPCG licences.
Amendment in the Handbook of Procedure Vol. I
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Advance licence rules updated: free-of-cost inputs, ALC ratification reuse, and export obligation counting after file number issuance.
Amendments revise treatment of Advance Licence schemes: free-of-cost inputs require endorsement on exchange control copies (or no exchange control copy if all inputs are free), and notional values of free inputs are included in value-addition calculations. ALC-ratified norms remain valid six months and may be reused under an "Adhoc Norms Fixed" category with licensing authority issuance; total licence value under such norms is limited to prior year FOB/FOR exports. Provisional exports after issuance of a file number may be counted toward export obligation with licence issuance using norms in force on application receipt.
Amendment in the Handbook of Procedure Vol. I
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Duty free credit entitlement clarified: eligibility, documentation, import restrictions and reporting for status holders and service providers.
Amendments define the duty free credit entitlement scheme: eligibility limited to qualifying status holders and specified service providers; export and shipping documentation must name the applicant and supporting manufacturers; imports must have nexus with exports and be used by status holders or endorsed supporting units proportionate to contribution. Certificates are single-port, may be initially split subject to minimum value and fee, valid for a fixed term, and require post-import reporting. Certain goods are excluded from entitlement and import lists and service provider entitlements are tied to average foreign exchange earnings with specified permissible imports and verification requirements.
Amendment in the Handbook of Procedure Vol. I
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Export controls for SCOMET items tightened with application, end use, and re transfer safeguards and procedural documentation required.
Amendments fix EPCG licence validity for spares and related items at 24 months; permit import of prototypes for actual industrial users on payment of duty subject to self declaration to customs; allow status holders to supply freely exportable items free of cost for promotion within a prescribed annual ceiling; and introduce Appendix 16A-a detailed application, documentation, end use and end user certification, verification and non retransfer regime for export licences of SCOMET items restricted under Appendix 3 Schedule 2 of ITC(HS).
Condition 8 of Chapter I A (General conditions of import) of the ITC (HS) Classification of Export and Import items
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Food import sampling revised: initial consecutive consignment testing then random checks, with compulsory checks on failures.
Modification of import sampling under Condition 8 requires sampling of high risk and perishable consignments per Customs instructions, and for other food imports mandates testing of the first five consecutive consignments per importer by Port Health Officers. If conforming, Customs will switch to random checking selected by product nature, origin and importer track record; a failed sample places the item on alert and reinstates compulsory checking until five consecutive conforming consignments. Customs must maintain a database of imports and test results to share with the Department of Commerce and Health Ministry. Exemptions apply to certain licensed and zone-based imports unless sold into the Domestic Tariff Area.
Inclusion of commission in the FOB value for calculation of DEPB entitlement
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Agency commission limit affects DEPB entitlement; commissions above permitted cap are excluded from FOB for benefit calculation.
Agency commission may be included in FOB value for DEPB credit only up to a prescribed cap; any commission exceeding that cap must be deducted from the FOB value for granting DEPB benefit, consistent with prior DGFT, customs and Exchange Control Manual guidance.
Fixation and modification of input and output norms
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Fixation and modification of input output norms updates SION entries and adds new product-specific input allowances for exports.
Director General of Foreign Trade, invoking Paragraph 2.4 of the Export and Import Policy, amends Handbook of Procedures Vol.2 by substituting, deleting, correcting and adding Standard Input Output Norms. Annexure A lists targeted corrections and norm substitutions (including changes to import input lists, units and quantities, deletions and fuel note revisions). Annexures B-E add new SION entries for Chemicals, Engineering, Plastic and Textile Products specifying export items with corresponding permitted import inputs and precise allowed quantities per export unit.
Amendment/correction in the schedule of DEPB rates
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DEPB schedule amendment updates product description and adds entitlement for aluminium alloy conductor exports under export policy.
The public notice amends the Schedule of DEPB Rates by revising the export product description at Sl.No. 461 to "Pilfer Proof Caps- Plain/Printed with EP Liner" and inserting a new schedule entry for "All Aluminium Alloy Conductor" with a DEPB Rate of ten percent and no value cap for DEPB entitlement.

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