Implementation of Advance Authorisation Scheme for annual requirement under Foreign Trade Policy, 2023, 2023 - Exempts materials imported into India, against a valid Advance Authorisation for Annual Requirement with actual user condition issued by the Regional Authority from the whole of the duty of customs leviable thereon. - 23/2023

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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.

<h1>Exemption from customs duty for imports under Advance Authorisation for Annual Requirement subject to prescribed compliance and bonds.</h1> The notification exempts materials imported against a valid Advance Authorisation for Annual Requirement with actual user condition from customs duty and specified additional levies, subject to production of the authorisation, compliance with SION and declaration requirements, execution of bonds or submission of certificates where export obligations or credit facilities interact with exemption eligibility, permitted ports and warehouses, restrictions on disposal, and specified exclusions for particular supply categories.

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