https://www.taxtmi.com/article/detailed?id=16793 The Advance Authorization Scheme permits duty-free import of raw materials, inputs, components, intermediates and, in some cases, packing materials for use in the manufacture of export goods, subject to fulfilment of the prescribed export obligation. The scheme is an input-based export promotion mechanism designed to reduce export cost, improve export competitiveness, and keep exports tax-neutral by linking the customs duty exemption to subsequent export performance. Compliance requires physical use of imported inputs in export goods, proper documentation, bond execution, and timely export obligation fulfilment, failing which duty, interest, penalties and bond enforcement may follow. en-us Tue, 30 Jun 2026 07:22:42 +0530 Tue, 30 Jun 2026 07:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16793 The Advance Authorization Scheme permits duty-free import of raw materials, inputs, components, intermediates and, in some cases, packing materials for use in the manufacture of export goods, subject to fulfilment of the prescribed export obligation. The scheme is an input-based export promotion mechanism designed to reduce export cost, improve export competitiveness, and keep exports tax-neutral by linking the customs duty exemption to subsequent export performance. Compliance requires physical use of imported inputs in export goods, proper documentation, bond execution, and timely export obligation fulfilment, failing which duty, interest, penalties and bond enforcement may follow. Articles Customs - Import - Export - SEZ Tue, 30 Jun 2026 07:22:42 +0530 https://www.taxtmi.com/article/detailed?id=16793