Advance Authorisation enables duty free import of inputs subject to prescribed norms, documentation and compliance obligations. Application for Advance Authorisation (ANF 4A) requires online submission with digital signature and captures applicant registration, export performance, export and input particulars (including ITC(HS)/SION references), supporting manufacturer and co licensee data, bank guarantee and attachment details, and a declaration of compliance with foreign trade law, Handbook procedures and SCOMET restrictions. The form prescribes documentation tailored to scheme type (annual requirement, deemed export, paragraph 4.07 cases, fuel imports), specifies norms and wastage treatment, and imposes obligations to pay customs duty and interest on inputs imported in excess of fixed norms.
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Provisions expressly mentioned in the judgment/order text.
Advance Authorisation enables duty free import of inputs subject to prescribed norms, documentation and compliance obligations.
Application for Advance Authorisation (ANF 4A) requires online submission with digital signature and captures applicant registration, export performance, export and input particulars (including ITC(HS)/SION references), supporting manufacturer and co licensee data, bank guarantee and attachment details, and a declaration of compliance with foreign trade law, Handbook procedures and SCOMET restrictions. The form prescribes documentation tailored to scheme type (annual requirement, deemed export, paragraph 4.07 cases, fuel imports), specifies norms and wastage treatment, and imposes obligations to pay customs duty and interest on inputs imported in excess of fixed norms.
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