Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amended and Customs Notification No. 21/2015-Customs as amended both dated 01.04.2015 by making physical exports or by making domestic supplies https://www.taxtmi.com/circulars?id=67304 Holders of Advance Authorisation issued on or after 01.04.2015 may discharge export obligation by physical exports or domestic supplies under para 7.02(A)(a). For authorisations issued on or after 10.01.2019, options also include supplies to EOUs/STP/EHTP/BTP under para 7.02(A)(b) and supply of capital goods against EPCG under para 7.02(A)(c), provided exemption from applicable anti-dumping, countervailing, safeguard or transition product specific safeguard duties has not been availed. Deemed export authorisations have the same options and conditions. en-us Fri, 12 Apr 2024 00:00:00 +0530 Fri, 12 Apr 2024 17:00:00 +0530 TaxTMI RSS Generator Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amended and Customs Notification No. 21/2015-Customs as amended both dated 01.04.2015 by making physical exports or by making domestic supplies https://www.taxtmi.com/circulars?id=67304 Holders of Advance Authorisation issued on or after 01.04.2015 may discharge export obligation by physical exports or domestic supplies under para 7.02(A)(a). For authorisations issued on or after 10.01.2019, options also include supplies to EOUs/STP/EHTP/BTP under para 7.02(A)(b) and supply of capital goods against EPCG under para 7.02(A)(c), provided exemption from applicable anti-dumping, countervailing, safeguard or transition product specific safeguard duties has not been availed. Deemed export authorisations have the same options and conditions. Circulars DGFT Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67304