https://www.taxtmi.com/article/detailed?id=16112 Advance Authorisation under the Foreign Trade Policy 2023 permits duty-free import of inputs for manufacture of export goods, subject to strict end-use, export obligation, and value addition requirements. The scheme may be issued on the basis of SION, self-declaration, Norms Committee fixation, or the Self Ratification Scheme, and is available mainly to manufacturer exporters and merchant exporters linked with supporting manufacturers. It grants exemption from major customs and trade-related levies, incorporates pre-import and actual user conditions, allows domestic sourcing through Advance Release Order or Invalidation Letter, and requires export obligation fulfilment within the prescribed period, with regularisation and EODC closure procedures. en-us Tue, 31 Mar 2026 08:27:52 +0530 Tue, 31 Mar 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16112 Advance Authorisation under the Foreign Trade Policy 2023 permits duty-free import of inputs for manufacture of export goods, subject to strict end-use, export obligation, and value addition requirements. The scheme may be issued on the basis of SION, self-declaration, Norms Committee fixation, or the Self Ratification Scheme, and is available mainly to manufacturer exporters and merchant exporters linked with supporting manufacturers. It grants exemption from major customs and trade-related levies, incorporates pre-import and actual user conditions, allows domestic sourcing through Advance Release Order or Invalidation Letter, and requires export obligation fulfilment within the prescribed period, with regularisation and EODC closure procedures. Articles Value Added Tax - VAT and CST Tue, 31 Mar 2026 08:27:52 +0530 https://www.taxtmi.com/article/detailed?id=16112