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of <h1>Export of wheat flour (HS 1101) permitted under Advance Authorisation and 100% EOU/SEZ rules with strict conditions</h1> Export of wheat flour and related products under HS 1101 is reclassified from prohibited to permitted subject to specified authorisations and conditions: exports are allowed only against Advance Authorisation and by 100% EOUs and SEZ units, with procedural conditions in the Handbook of Procedures (operative effect: exports require prescribed authorisation and compliance). For EOUs/SEZs exports must be produced exclusively from imported wheat, with pre-import of wheat, actual user restriction, prohibition on transfer or job-work, no procurement of domestic wheat, export of milling output within 180 days of import, and no domestic retention of milling remnants except approved wastage (operative effect: strict input, timeline and retention controls). Presentation of the import Bill of Entry to Customs is required before export; additionally, an aggregate quantum of 5 LMT is permitted under DGFT Export Authorisation subject to separate modalities (operative effect: export limited by documentation and aggregate cap).
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