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    <title>Regarding implementation of Advance Authorisation Scheme for deemed export under FTP 2015-2020</title>
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    <description>Exemption is granted for materials imported under an Advance Authorisation for deemed export from customs duty and specified additional duties, subject to conditions: production of the authorisation at clearance; specified endorsements describing materials and final goods; discharge of export obligation within the authorised period; execution of bonds with security and interest for imports prior to discharge; additional certification or bonds where CENVAT or excise facilities have been availed or not; non-transferability of authorisation and materials except permitted job-work transfers under GST provisions; and specified port and site restrictions. Exclusions apply to certain categories for safeguard, countervailing and anti-dumping duty relief.</description>
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