https://www.taxtmi.com/circulars?id=57649 Amendments allow Indian principal companies or wholly owned subsidiaries to export eligible SCOMET items to affiliated foreign "stockists" on the basis of an End Use Certificate and corporate relationship proof, with IMWG granting authorisations for initial export and in-principle re-export approval to specified countries. Transfers from the stockist to end users within the same country and re-exports to IMWG-approved countries do not need separate prior authorisation but require post-reporting and are subject to the stockist country's export controls; re-exports to other countries require separate DGFT application with end-user certificates and supporting documentation for IMWG verification. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 16 Nov 2018 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57649 Amendments allow Indian principal companies or wholly owned subsidiaries to export eligible SCOMET items to affiliated foreign "stockists" on the basis of an End Use Certificate and corporate relationship proof, with IMWG granting authorisations for initial export and in-principle re-export approval to specified countries. Transfers from the stockist to end users within the same country and re-exports to IMWG-approved countries do not need separate prior authorisation but require post-reporting and are subject to the stockist country's export controls; re-exports to other countries require separate DGFT application with end-user certificates and supporting documentation for IMWG verification. Circulars DGFT Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57649