Customs exemption for imports under Transferable Advance Licence subject to specified conditions, exclusions and port restrictions. Materials imported under a Transferable Advance Licence are exempt from customs and additional duties provided the licence specifies complete description, quantity and value and imports conform thereto; the Licensing Authority endorses export details, verification from export documents and notation on export documents; exemption is limited to Engineering, Leather or Textile exports with published input-output norms, routed through specified ports/airports/ICDs, and excludes fabrics, elastic webbing and synthetic soft waste.
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.
Customs exemption for imports under Transferable Advance Licence subject to specified conditions, exclusions and port restrictions.
Materials imported under a Transferable Advance Licence are exempt from customs and additional duties provided the licence specifies complete description, quantity and value and imports conform thereto; the Licensing Authority endorses export details, verification from export documents and notation on export documents; exemption is limited to Engineering, Leather or Textile exports with published input-output norms, routed through specified ports/airports/ICDs, and excludes fabrics, elastic webbing and synthetic soft waste.
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