Clearance of Goods without payment of Duty

[MUNIRAJ SRINIVASAN]

my clent has to sale the goods to Advance Release Order (ARO) without payment of Duty what is the legal procedure and what are the document to be produce to the Range officer

[YAGAY andSUN]

Dear Muniraj,

This transaction will come under the purview of Deemed Export and Please check the chapter 8, 4 of the FTP read with 8, 4 HBP Vol.1 in this regard.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Deemed export treatment applies for Advance Release Order clearances without duty; follow FTP and HBP procedural requirements. Clearance of goods against an Advance Release Order without payment of duty is to be treated as a deemed export transaction and managed under the Foreign Trade Policy and Handbook of Procedures; consult the referenced provisions (chapter 8, 4 of the FTP read with 8, 4 HBP Vol.1) for eligibility, documentary requirements to be produced to the range officer, and the procedural steps for duty-free clearance.