https://www.taxtmi.com/article/detailed?id=17218 Advance Authorisation is a conditional duty-exemption mechanism for inputs used in export production. Duty-free imports require electronic authorisation, customs registration, bond execution and bank guarantee where applicable. Imported inputs remain subject to the actual user condition and must be used for authorised export production. Export obligation must be fulfilled through prescribed quantity, value, product-linkage and export-proceeds requirements, supported by import, export and consumption records. An Export Obligation Discharge Certificate is obtained after prescribed filings, but customs bond cancellation and bank-guarantee release require separate customs verification. en-us Wed, 19 Aug 2026 08:53:43 +0530 Wed, 19 Aug 2026 08:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17218 Advance Authorisation is a conditional duty-exemption mechanism for inputs used in export production. Duty-free imports require electronic authorisation, customs registration, bond execution and bank guarantee where applicable. Imported inputs remain subject to the actual user condition and must be used for authorised export production. Export obligation must be fulfilled through prescribed quantity, value, product-linkage and export-proceeds requirements, supported by import, export and consumption records. An Export Obligation Discharge Certificate is obtained after prescribed filings, but customs bond cancellation and bank-guarantee release require separate customs verification. Articles Customs - Import - Export - SEZ Wed, 19 Aug 2026 08:53:43 +0530 https://www.taxtmi.com/article/detailed?id=17218