https://www.taxtmi.com/circulars?id=52533 AD banks may permit third-party payments for exports if supported by a firm irrevocable order/tripartite agreement, remitted via banking channels from FATF-compliant countries, declared in the EDF, with the exporter responsible for realization and XOS reporting naming the declared third party. For imports, third-party payments are allowed where a firm irrevocable purchase order/tripartite agreement exists, payment is from FATF-compliant countries through banks, invoice and Bill of Entry narrate payment to the named third party, importer complies with import rules, and eligible transactions do not exceed USD 100,000. en-us Fri, 08 Nov 2013 00:00:00 +0530 Wed, 18 Feb 2026 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52533 AD banks may permit third-party payments for exports if supported by a firm irrevocable order/tripartite agreement, remitted via banking channels from FATF-compliant countries, declared in the EDF, with the exporter responsible for realization and XOS reporting naming the declared third party. For imports, third-party payments are allowed where a firm irrevocable purchase order/tripartite agreement exists, payment is from FATF-compliant countries through banks, invoice and Bill of Entry narrate payment to the named third party, importer complies with import rules, and eligible transactions do not exceed USD 100,000. Circulars FEMA Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52533