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<h1>India Amends Customs Rules: Pre-Import Conditions Removed, Deemed Exports Included for Tax Exemption Under Notification No. 01/2019.</h1> The Government of India, through Notification No. 01/2019-Customs, dated January 10, 2019, has amended previous customs notifications to remove pre-import conditions and include specified deemed export supplies for exemption from integrated tax and compensation cess. The amendments apply to materials imported against Advance Authorizations and Advance Authorizations for Annual Requirement. Key changes include conditions for availing input tax credit and the requirement to furnish bonds or proof to customs authorities. These modifications aim to streamline the clearance process for importers who have fulfilled export obligations and clarify the conditions under which exemptions can be availed.