https://www.taxtmi.com/article/detailed?id=15532 Advance Authorization permits duty-free import of inputs for manufacture of goods for export, available to manufacturer exporters, merchant exporters linked to manufacturers, and specified special units. Imports must comply with approved input output norms and minimum value addition, satisfy the Actual User Condition, and are monitored via DGFT Customs electronic linkage. Applications, amendments and redemption use prescribed ANF forms; redemption follows DGFT examination and issuance of an EODC before Customs closes the bond/BG. en-us Tue, 02 Dec 2025 08:35:41 +0530 Tue, 02 Dec 2025 08:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15532 Advance Authorization permits duty-free import of inputs for manufacture of goods for export, available to manufacturer exporters, merchant exporters linked to manufacturers, and specified special units. Imports must comply with approved input output norms and minimum value addition, satisfy the Actual User Condition, and are monitored via DGFT Customs electronic linkage. Applications, amendments and redemption use prescribed ANF forms; redemption follows DGFT examination and issuance of an EODC before Customs closes the bond/BG. Articles Customs - Import - Export - SEZ Tue, 02 Dec 2025 08:35:41 +0530 https://www.taxtmi.com/article/detailed?id=15532