Advance Authorisation Exemption grants customs duty relief on imports subject to authorisation, bonds and prescribed use conditions. Exemption from customs and specified ancillary duties is available for imports under a valid Advance Authorisation for Annual Requirement subject to production of the authorisation at clearance, compliance with SION and declared specifications, execution of bonds where imports precede export obligation or where tax credits have been availed, submission of certificates of use within six months, permitted sourcing and ports, prohibition on disposal except for export obligation or replenishment, conditional transfer to job workers, joint bonds for exporter and supporting manufacturer, and specific exclusions for safeguard, countervailing and anti dumping duty applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance Authorisation Exemption grants customs duty relief on imports subject to authorisation, bonds and prescribed use conditions.
Exemption from customs and specified ancillary duties is available for imports under a valid Advance Authorisation for Annual Requirement subject to production of the authorisation at clearance, compliance with SION and declared specifications, execution of bonds where imports precede export obligation or where tax credits have been availed, submission of certificates of use within six months, permitted sourcing and ports, prohibition on disposal except for export obligation or replenishment, conditional transfer to job workers, joint bonds for exporter and supporting manufacturer, and specific exclusions for safeguard, countervailing and anti dumping duty applicability.
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