https://www.taxtmi.com/forum/issue?id=4647 Transfers of goods to a self owned warehouse abroad are treated as stock transfers and do not constitute completed exports until foreign exchange is realised; a DGFT condition requiring advance payment for specified exports therefore still applies. AD Category I banks may permit opening or hiring of warehouses abroad subject to eligibility criteria, routing through designated branches, recordkeeping and renewal, and exports to such warehouses must meet prescribed realisation and repatriation timelines to be treated as exports. en-us Tue, 04 Sep 2012 17:28:18 +0530 Thu, 23 Jan 2025 15:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4647 Transfers of goods to a self owned warehouse abroad are treated as stock transfers and do not constitute completed exports until foreign exchange is realised; a DGFT condition requiring advance payment for specified exports therefore still applies. AD Category I banks may permit opening or hiring of warehouses abroad subject to eligibility criteria, routing through designated branches, recordkeeping and renewal, and exports to such warehouses must meet prescribed realisation and repatriation timelines to be treated as exports. Discussion-Forum Customs Tue, 04 Sep 2012 17:28:18 +0530 https://www.taxtmi.com/forum/issue?id=4647