https://www.taxtmi.com/circulars?id=4385 Regional Authorities may issue End User Certificates in the Appendix 31A format where a foreign government requires certification before export, on receipt of an ANF 2C 1 application with prescribed documents and fees. The certificate and application impose undertakings that the importer will not redirect, retransfer within India, or re export the goods without written approval of the Certificate Issuing Authority, will allow verification of possession, and will obtain prior written consent before any change of end user; the certificate does not replace any import licence required for restricted items. en-us Tue, 08 Jul 2008 00:00:00 +0530 Thu, 10 Jul 2008 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4385 Regional Authorities may issue End User Certificates in the Appendix 31A format where a foreign government requires certification before export, on receipt of an ANF 2C 1 application with prescribed documents and fees. The certificate and application impose undertakings that the importer will not redirect, retransfer within India, or re export the goods without written approval of the Certificate Issuing Authority, will allow verification of possession, and will obtain prior written consent before any change of end user; the certificate does not replace any import licence required for restricted items. Circulars DGFT Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4385