Export benefit eligibility extended to cuttle fish and squids under a new VKGUY product code in trade procedures.
Amendment adds VKGUY Product Code 10.37 to Appendix 37A designating cuttle fish and squids under ITC HS codes '030741', '030749' and '16059020' as eligible for export benefits, and separately corrects VKGUY Product Code 10.31 to read as Cashew Nut Shell Liquid (CNSL) under ITC HS code '13021920'.

New additional focus products classification for silk qualifies for export benefits under amended handbook procedures.
DGFT amends the Handbook of Procedures, Vol. I by adding a New Additional Focus Products category and inserting Table 11 into Appendix 37D. The insertion lists specified silk-related products and establishes that exporters of those listed items are eligible for export benefits under the Handbook for shipments made with effect from the effective date provided in the Public Notice.

Interest on delayed refunds: claim procedure established using ANF 8A, filing requirements and authority for payment.
ANF 8A provides the mechanism to claim interest on delayed refunds of Duty Drawback, Terminal Excise Duty on deemed exports, and Central Sales Tax to EOUs by filing a prescribed application with the same Regional Authority/Development Commissioner that sanctioned the claim; it requires specified applicant and claim particulars, supporting documents (approval letter, cheque and forwarding letter, interest calculation), signatures on each page, and a declaration undertaking compliance with Foreign Trade Policy and refund of any excess interest found on scrutiny.

Utilisation of VKGUY scrips: freely importable ITC HS items allowed for duty payment, subject to specified Appendix exceptions.
VKGUY (erstwhile VKUY) duty credit scrips may be used to pay Customs duties on imports of items that are freely importable under the ITC (HS) Book, subject to exceptions listed in Appendix 37B; capital goods were excluded for scrips earned in 2004-05 and 2005-06 but broadly permitted with specific exclusions for scrips earned from 2006-07 onwards, and Para 3.12.4/3.8.3 read with Para 3.8.3.1 of the FTPs govern applicability by export year.

VKGUY eligibility narrowed: specified milk and dairy product exports excluded from scheme benefits under appendix amendment.
Amendments redefine VKGUY eligibility: Product Code 02 now covers ITC HS codes 0407-0409; Product Code 10.7 (ice cream under ITC HS 2105) is deleted; Product Code 10.26 expressly excludes ITC HS codes 19011001 and 19011010 for exports with effect from 17.4.2008. Casein was never listed and thus was not eligible. Consequently, exports with effect from 17.4.2008 of milk and value added milk products under ITC HS codes 0401-0406, 19011001, 19011010 and 2105 are not entitled to VKGUY benefits.

DEPB entitlement preserved for exports shipped before withdrawal; benefits apply at the rate on date of shipment.
Exports made prior to the date of withdrawal or suspension of DEPB rates shall be entitled to DEPB benefit at the rate prevalent on the date of shipment, with the date of shipment determined as per paragraph 9.12 of the Handbook of Procedures, Vol. I.

VKGUY entitlement rate admissibility clarified for exports under Duty Drawback where drawback component is up to low rates.
Where exports are made under the Duty Drawback Scheme with combined Customs and Excise drawback at or below a low threshold, exporters are entitled to the higher VKGUY entitlement calculated on FOB value; similarly, exports under DEPB claimed only for packing material remain eligible for full VKGUY entitlement. The circular links these clarifications to the Foreign Trade Policy provision introducing a reduced duty credit scrip rate in certain cases and states the entitlement rules apply from that provision's effective date.

VKGUY entitlement: shipments under Duty Drawback with minimal drawback qualify for higher entitlement rate under policy.
VKGUY entitlement is admissible at five percent of FOB value for exports under the Duty Drawback Scheme where combined Customs and Excise drawback is up to one percent; the 3.5% reduced Duty Credit rate applies only when Chapter 4 agricultural input import benefits are availed, and DEPB claims limited to packing material do not preclude the full VKGUY entitlement. The provision applies from the FTP(RE2006) effective period onward.

DEPB benefit exclusion: skimmed milk products and casein excluded from entitlement, correcting prior public notice.
The Director General of Foreign Trade issues a corrigendum to Public Notice No. 4 amending the Schedule of DEPB rates to exclude export entitlement for Skimmed Milk Product (SMP), Casein and other specified milk products, and "Casein all types" in the Chemicals product group, thereby removing DEPB benefit eligibility for those listed product codes.

Amendment to Nodal Officers List updates Directorate General of Foreign Trade contact details to assist exporters.
Amendment updates the Appendix 17 entry for the Directorate General of Foreign Trade by replacing Serial No. 16 with the nominated officer's name, designation, office location and contact information as the authorised point to assist exporters, issued by the Director General of Foreign Trade under policy authority and communicated by public notice.

Import quota restriction for vegetable fats under ISLFTA requires TRQC and CoO, quarterly allocation, and specified port entry.
Imposes an Import Quota for specified vegetable fats under the Indo Sri Lanka Free Trade Agreement and requires presentation of a Tariff Rate Quota Certificate (TRQC) and Certificate of Origin (CoO) issued by the designated Sri Lankan authority; TRQCs must be issued in duplicate and record allocation, cumulative exports, consignment quantity and remaining quarterly balance. The annual quota is allocated in equal quarterly tranches with no carry over, imports are confined to listed ports and ICDs, and customs must submit consolidated monthly reports to the Directorate General of Foreign Trade.

Certificate of Origin authorization updates authorised issuing agencies and contact details under Foreign Trade Policy.
Amendment updates the list of agencies authorized to issue Certificate of Origin Non-Preferential: the Delhi Chamber of Commerce entry is revised with address and contact details; the Indian Society of Agribusiness Professionals (Delhi) entry is revised to include principal and branch addresses with contact information; and the Greater Rajkot Chamber of Commerce and Industries is added as an authorized issuer for Gujarat.

Export eligibility restriction: dairy products excluded from VKGUY and Focus Market scheme benefits with immediate effect.
Export of Skimmed Milk Product (SMP), Casein and any other Milk Product are excluded from entitlement under the VKGUY Scheme and the Focus Market scheme; the Handbook of Procedures is amended to remove eligibility for those dairy products from these incentive schemes with immediate effect.

DEPB entitlement removal for skimmed milk, casein and related milk products, altering export benefit eligibility immediately.
Amendment removes DEPB entitlement for Skimmed Milk Product (SMP), Casein and other milk products listed under Product Code 90 and the Casein entry under Product Code 62, excluding the items at Sl. No. 22C, 22D and Sl. No. 571 from the Schedule of DEPB Rates and disqualifying them from DEPB benefits; the change is effected under Paragraph 2.4 of the Foreign Trade Policy and Paragraph 1.1 of the Handbook of Procedures (Vol. I) with immediate effect, and a corrigendum corrected prior drafting.

Actual user condition reinstated for raw sugar imports; prior dispensation allowing early sale and ton to ton export fulfilment withdrawn.
The prior special dispensation permitting duty free sale of imported raw sugar before export obligation fulfilment and allowing ton to ton discharge of export obligations is withdrawn with immediate effect; imports of raw sugar under advance licences/authorisations will be subject to the Actual User Condition and the standard export obligation fulfilment criteria under the Foreign Trade Policy.

Addition to notified ports: Haldia and Dabolim included for port of registration under Foreign Trade Policy amendment.
Amendment to the Handbook of Procedures, Vol. I adds Haldia (seaport) and Dabolim (Goa) (airport) to the notified Seaports & Airports in Paragraph 4.19 (Port of Registration) under powers conferred by Paragraph 2.4 of the Foreign Trade Policy; the change is issued by Public Notice to update the list of locations available for port-of-registration purposes.

MODVAT/CENVAT non availment certificate no longer required for exports of non dutiable products or certain advance licences.
The amendment exempts exporters of non dutiable products from submitting a MODVAT/CENVAT non availment certificate counter signed by Central Excise, and permits, for dutiable production, a Central Excise certificate confirming use of imported inputs, or ARE 1 or similar authenticated documents evidencing non availment; the certificate is also not required where the advance licence was issued under a customs notification requiring payment of Additional Customs duty at clearance.

Notification of Handbook of Procedures: annual supplement updated and brought into force under foreign trade policy powers.
Notification that the Handbook of Procedures (Volume I) incorporating the Annual Supplement updated on 11 April 2008 is notified under Paragraph 2.4 of the Foreign Trade Policy, 2004-09; the Public Notice declares the Handbook and its Appendices to come into force from 1 April 2008 and records issuance in the public interest.

Service tax exemption for export-linked services clarified - specified services not leviable and refund mechanism affirmed.
Clarification confirms Service Tax applies only to taxable services provided in India and that services provided from India to persons outside India and consumed outside India are not leviable under Export of Services Rules, 2005. Specified services not leviable when linked to exports include participation in foreign exhibitions; services availed outside India such as CHA, steamer agent, accountancy, market research, port and cargo handling, inspection and quality control; and clearing and forwarding services. Loading and unloading of export cargo is excluded from cargo handling levy. Department of Revenue will issue refund notifications for newly notified services where verifiable export linkage exists.

DEPB rate amendments add credits for specified engineering and chemical exports and raise the value cap for cobalt sulphate.
Amendments to the DEPB schedule add percentage DEPB rates for specified engineering products (internal combustion engines, gensets, pumpsets) and for specified chemical intermediates including captopril USP powder, and revise the value cap for Cobalt Sulphate in the chemicals schedule; these changes take immediate effect under powers conferred by the Foreign Trade Policy and the Handbook of Procedures.