https://www.taxtmi.com/article/detailed?id=16239 Clubbing of Advance Authorisations is a procedural mechanism under the Foreign Trade Policy 2023 and the Handbook of Procedures 2023, governed principally by Para 4.36. It is permitted for redemption or regularisation where the authorisations relate to the same entity, satisfy prescribed time limits, and maintain cumulative value addition norms. On clubbing, the authorisations are treated as one, with CIF and FOB values aggregated, and restrictions apply where an export obligation discharge certificate has already been issued or where fraud, misrepresentation, or adjudication is involved. en-us Tue, 21 Apr 2026 08:50:27 +0530 Tue, 21 Apr 2026 08:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16239 Clubbing of Advance Authorisations is a procedural mechanism under the Foreign Trade Policy 2023 and the Handbook of Procedures 2023, governed principally by Para 4.36. It is permitted for redemption or regularisation where the authorisations relate to the same entity, satisfy prescribed time limits, and maintain cumulative value addition norms. On clubbing, the authorisations are treated as one, with CIF and FOB values aggregated, and restrictions apply where an export obligation discharge certificate has already been issued or where fraud, misrepresentation, or adjudication is involved. Articles Customs - Import - Export - SEZ Tue, 21 Apr 2026 08:50:27 +0530 https://www.taxtmi.com/article/detailed?id=16239