Merchant Exporter / Supporting Mfg and Adance authorisation.

[MUKUND THAKKAR]

Dear All,

My client have received advance authorization from his customer who has merchant exporter. Advance Authorization is mention my clients name as a supporting manufacturer. said advance authorization is under post export condition.

As a supporting manufacturer my client has completed export obligation by way of using indigenous raw material. now as a Supporting manufacturer he has right to import duty free material against advance authorization which has name of merchant exporter ? if yes under which notification / clarification of custom.

As a Supporting manufacturer which documents are need to submitted with the DGFT ? all shipping bills and Bl is contain the name of my client as supporting manufacturer.

please advise

AI Summary

Supporting manufacturer entitlement to duty free imports under advance authorization questioned; seeks applicable notification and DGFT documentation. Whether a Supporting Manufacturer named in an Advance Authorization issued to a merchant exporter under post export condition may import duty free inputs where the supporting manufacturer has completed the export obligation using indigenous raw material, and which notifications/clarifications and documentary submissions (including shipping bills and bills of lading showing the supporting manufacturer) are required to the DGFT to establish entitlement.