HS CODE OF IMPORT AND EXPORT UNDER ADVANCE AUTHORISATION

[satish padhiyar]

DEAR CONCERN,

IN ADVANCE AUTHORISATION EXPORT ITEM HS CODE AND IMPORT ITEM HS CODE IS SAME.

DGFT SAYS YOU CAN NOT EXPORT IMPORT UNDER THE SAME HS CODE AND NOT ISSUE ADVANCE LICENSE. KINDLY GUIDE AND SEND ANY NOTIFICATION IF ANY.

AI Summary

HS code classification can affect eligibility for advance authorisation when identical import and export codes are used.
Whether identical HS code classifications for imports and exports preclude issuance or use of an Advance Authorisation is queried; the key operative considerations are value addition, export obligation discharge, and supporting manufacturing process documentation, and whether any discrepancy note or rejection has been communicated.