India Waives Customs Duties on Fabrics Under Special Advance Authorization Scheme, Promoting Garment Exports Per Foreign Trade Policy 2023.

The Indian government has issued a notification exempting customs duties on fabrics, including interlining, imported under the Special Advance Authorization Scheme as per the Foreign Trade Policy, 2023. This exemption applies to fabrics imported for garment manufacturing and export, subject to specific conditions. Importers must present valid authorization at clearance, ensure imports match authorization specifications, and execute a bond to cover potential duties if conditions are unmet. Imports and exports must occur through designated ports, and export obligations must be fulfilled within specified timelines. The authorization and imported fabrics cannot be transferred or sold, except for job work under certain conditions. Defective fabrics may be re-exported within six months.

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