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    <title>DES - Transferability of Advance Licence, Modvat Certificate</title>
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    <description>Revalidation and endorsement of transferability for Advance Licences may be granted where export obligations were completed before the prescribed cut off but endorsement failed due to administrative delays or where licences could not be submitted because of DEEC logging or MODVAT reversal delays; requests must be filed within the prescribed deadline, supported where applicable by a customs certificate of delay, and licensing authorities must complete endorsements within the stipulated timeframe, with revalidated licences having limited residual validity and no revalidation where transferability already effected.</description>
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