https://www.taxtmi.com/circulars?id=68579 Amendments expand the Stock & Sale framework by broadening the Stockist definition to include subsidiaries, affiliates, OEMs, EMS providers, and contract manufacturers; require ANF-10B applications with an End User Certificate, corporate relationship proof, commercial and technical documents, compliance/AEO details where applicable, and an undertaking against military/WMD diversion. IMWG grants export authorization to stockists and in-principle re-export approval to specified countries; transfers within the stockist's country and re-exports to pre-approved countries need reporting but not new authorizations. Re-exports to other countries require fresh approval with end-use verification, and annual inventory and transfer reports are mandatory. en-us Tue, 06 May 2025 00:00:00 +0530 Wed, 07 May 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68579 Amendments expand the Stock & Sale framework by broadening the Stockist definition to include subsidiaries, affiliates, OEMs, EMS providers, and contract manufacturers; require ANF-10B applications with an End User Certificate, corporate relationship proof, commercial and technical documents, compliance/AEO details where applicable, and an undertaking against military/WMD diversion. IMWG grants export authorization to stockists and in-principle re-export approval to specified countries; transfers within the stockist's country and re-exports to pre-approved countries need reporting but not new authorizations. Re-exports to other countries require fresh approval with end-use verification, and annual inventory and transfer reports are mandatory. Circulars DGFT Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68579