https://www.taxtmi.com/article/detailed?id=15531 Advance Authorization obligations begin on issuance and continue until EODC and Customs closure. The holder must verify authorization details, execute the required bond or bank guarantee, register the authorization at the import port, import only as the actual user, maintain separate duty-free stock and Consumption Registers, adhere to SION or declared wastage norms, and use inputs exclusively for authorized export manufacture. Exports must meet sanctioned input-output norms, reference AA details on shipping bills, achieve minimum value addition, realize export proceeds evidenced by E BRCs, and preserve complete documentary and reconciliation trails for audit and EODC filing. en-us Tue, 02 Dec 2025 08:35:40 +0530 Tue, 02 Dec 2025 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15531 Advance Authorization obligations begin on issuance and continue until EODC and Customs closure. The holder must verify authorization details, execute the required bond or bank guarantee, register the authorization at the import port, import only as the actual user, maintain separate duty-free stock and Consumption Registers, adhere to SION or declared wastage norms, and use inputs exclusively for authorized export manufacture. Exports must meet sanctioned input-output norms, reference AA details on shipping bills, achieve minimum value addition, realize export proceeds evidenced by E BRCs, and preserve complete documentary and reconciliation trails for audit and EODC filing. Articles Customs - Import - Export - SEZ Tue, 02 Dec 2025 08:35:40 +0530 https://www.taxtmi.com/article/detailed?id=15531