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of <h1>India Exempts Advance Authorisation Imports from Customs Duties with Conditions on Export Obligations and Designated Ports.</h1> The Government of India issued a notification exempting materials imported under the Advance Authorisation Scheme for annual requirements from customs duties, including additional duties and taxes, under specific conditions. These conditions include presenting the authorisation at customs clearance, adhering to Standard Input Output Norms, and fulfilling export obligations within a specified period. Importers must execute bonds for imports before export obligations are met and may clear materials without bonds if certain tax credits are not availed. Imports and exports must occur through designated ports or zones, with provisions for sourcing from private bonded warehouses and transferring materials for job work under specific conditions.
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