TaxTMI 
TaxTMI 
DUTY EXEMPTION / REMISSION SCHEME
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....v1. 4.4.2 In case where norms have not been published, an application in ANF 4B, along with prescribed documents, shall be furnished to concerned Norms Committee (NC) at DGFT Headquarter for fixation of Norms. In such cases, original copy of application along with prescribed fee shall be filed with RA concerned and a self attested copy of same shall be filed with NC. Authorisation in such cases shall be issued by RA as NC recommends. NC shall also function as a recommendatory authority for SION. DGFT may notify such norms. 4.4.3 Applications, where Acetic Anhydride, Ephedrine and Pseudoephedrine is required as an input for import, shall be filed with RA concerned. Copies of such applications shall also be simultaneously endorsed to the Drug Controller of India, Nirman Bhawan, New Delhi, Narcotics Commissioner, Central Bureau of Narcotics, Gwalior and respective Zonal Director of Narcotics Control Bureau, alongwith a declaration that applicant will maintain prescribed records and also submit prescribed returns. 4.4.4 RA, while issuing Advance Authorisation for import of Acetic Anhydride, Ephedrine and Pseudo- ephed....
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....ery compounds and various feed ingredients containing vitamins, no Authorisation shall be issued by RA and applicants may apply under Para 4.4.2 above. Where export and / or import of biotechnology items are involved, Authorisation under this paragraph shall be issued by RA only on submission of a "No Objection Certificate" from Department of Biotechnology. ^1vi. Honey. Entitlement 4.7.1 CIF value of one or more such authorisations shall be maximum 500% of FOB and / or FOR value of preceding year exports and / or supplies in case of status holders and Rs. 5 crore or 500% of the FOB and / or FOR value of preceding year exports and / or supply, whichever is more, for others. ^2However, in cases where NC has already ratified norms for same export and import products in respect of an authorization obtained under paragraph 4.7, such norms shall be valid for a period of one year reckoned from the date of ratification. In such cases Authorisations shall be issued by RA concerned under "Adhoc Norms Fixed" category and application copies need not be forwarded to NC for fixation / ratification of norms. Authorisation holder in such cases shall be....
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....e made. However, where application for fixation of adhoc / SION is rejected on account of non-furnishing of required documents / information, Authorisation holder shall be liable for penalty as stated in above paragraph. In case SION for the said product is notified, SION would be made applicable for deciding wastage norm and EO. In such cases, where export obligation is completed pending fixation of norms by NC, entitlement for authorisation as given in paragraph 4.7.1 may be re-credited upon production of documentary evidence (copies of Shipping bill / bill of export / Central Excise certified copies of invoices) showing fulfillment of export obligation in respect of previous authorisations. However, bond waiver / redemption shall not be allowed pending fixation of norms in such cases. Financial Powers 4.8 Financial powers of RA and NC are given in table below: Category of Application On published norms and under paragraph 4.7 of HBP v1 RA RA on recommendation of DGFT Hqr (SION cases) / NC (adhoc Norms cases). Petroleum / Petrochemical products & Advance Authorisation for Annual Requirements Others Petr....
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....for industry / exporter(s) to provide production and consumption data etc. as may be required by DGFT / EPC for revision of SION. Otherwise, applicant shall not be allowed to take benefit of Advance Authorization scheme. Description of an Advance Authorisation 4.11 An Advance Authorisation shall specify: (a) names and description of items to be imported and exported / supplied; (b) quantity of each item to be imported or wherever quantity cannot be indicated, value of item shall be indicated. However, if in SION, quantity and value of individual inputs is a limiting factor, same shall be applicable. (c) aggregate CIF value of imports; and (d) FOB / FOR value and quantity of exports / supplies. Exports in Anticipation of Authorisation 4.12 Exports / supplies made from date of EDI generated file number for an Advance Authorisation, may be accepted towards discharge of EO. Shipping / Supply document(s) should be endorsed with File Number or Authorisation Number to establish co-relation of exports / supplies with Authorisation issued. If application is approved, authorisation shall be issued based ....
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....with validity of Advance Authorisation / DFIA. An ARO issued for procurement of an individual item shall be automatically valid for procurement from one or more indigenous sources. Back to Back Inland Letter of Credit (L/C) 4.15 Exporter may alternatively avail facility of a back to back inland letter of credit from banks. An Advance Authorisation / DFIA holder may approach a bank for opening an inland letter of credit (L/C) in favour of an indigenous supplier. 4.15.1 Before opening the L/C, bank will ensure that necessary BG / LUT has been executed by Advance Authorisation / Non Transferable DFIA holder and an endorsement to that effect has been made on the Authorisation. However, execution of BG / LUT shall not be required against transferable DFIA. After opening inland L/C, bank shall make following endorsement on Exchange Control and Customs copy of Advance Authorisation/ DFIA; Value of this Advance Authorisation / DFIA stands reduced by a sum of Rs. ________ , being value of inland L/C No.________ opened today by authorisation holder in favour of M/s _______________ (name and address of indigenous supplier). 4.15.2 &nb....
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.... RA's endorsement. In case manufacturer exporter holding authorisation is not registered / not required to be registered with Central Excise authority, job work may be allowed as per Central Excise Rules and regulations without insisting for endorsement of supporting manufacturer's name. However, authorisation holder shall be solely responsible for imported items and fulfillment of EO. In case BG / LUT has been redeemed, advance authorization holder can get duty free inputs processed from any manufacturer under Actual User condition as per job work regulations prescribed under Central Excise Rules. However such restriction shall not be applicable in case of transferable DFIA holder. Facility Of Co-Licensee 4.17 Deleted. Acceptance of BG / LUT 4.18 At the time of issue of authorisation, acceptance of undertaking given by applicant to RA concerned in relevant ANF will be endorsed on the reverse of Advance Authorisation. Authorisation holder shall execute Bank Guarantee / Legal Undertaking, as the case may be, in terms of para 2.20 of HBP v1. Port of Registration 4.19 Advance Authorisation shall be issued for p....
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.... has not been redeemed. 4.19.3 For imports from Airport / Seaport / ICD / LCS other than port of registration, a TRA shall also be issued by the customs authority at the port of registration to customs authority at port of import. Facility of Clubbing 4.20 Facility of clubbing shall be available only for redemption / regularisation of cases and no further import or export shall be allowed. For this facility, authorisations are required to have been issued under similar Customs notification even pertaining to different financial years. However in case of Authorisations issued in 2004-09 period, Advance Authorisations with different customs notification can be clubbed. 4.20.1 RA, under whose jurisdiction authorisation is issued or NC in other cases, shall consider a request in ANF 4D for clubbing all imports and exports of more than one Advance Authorisation provided imported inputs are properly accounted for as per norms. Value addition of the authorisations so clubbed shall be average of minimum value addition prescribed in FTP and Procedure laid thereunder, imposed on individual authorisations. Upon clubbing, author....
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.... shall be made in ANF 4E. Application fee for enhancement 4.21.4 Application fee leviable for enhancement would be on the difference in CIF values of original and final Authorisation. However, no application fee would be charged if value of Authorisation is being reduced or applicant has paid maximum fee of Rs 150,000 (for manual applications) and Rs 75,000 (for digitally signed applications) respectively in original application for Advance Authorisation. Export Obligation (EO) Period and its Extension 4.22 Fulfillment Period of EO under an Advance Authorisation shall commence from Authorisation issue date. EO shall be fulfilled within 24 months except in case of supplies to projects / turnkey projects in India / abroad under deemed exports category where EO must be fulfilled during contracted duration. ^7In case of Spices [covered by Chapter 9 of ITC (HS)] and coconut oil, EO shall be fulfilled within 90 days from the date on which first import consignment is cleared by Customs Authorities. ^8However, in case of import of spices for VA purpose like crushing / grinding / sterlisation or for manufacture of oils and oleoresin....
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.... revalidation of Authorisation shall be made in ANF 4I. Monitoring of Obligation 4.24 RA, with whom undertaking is executed by Advance Authorisation holder, shall maintain a proper record in a master register indicating starting and closing dates of obligation period and other particulars to monitor EO. Within two months from date of expiry of period of obligation, Authorisation holder shall submit requisite evidence in discharge of export obligation in accordance with paragraph 4.25 below. However, in respect of shipments where six months period (one year in case of status certificate holder) for realisation of foreign exchange has not become due, RA shall not take action for non submission of bank certificate of exports and realisation provided other document substantiating fulfillment of EO have been furnished. 4.24.1 In case Authorisation holder fails to complete EO or fails to submit relevant information / documents, RA shall take action by refusing further Authorisations, enforce condition of Authorisation and Undertaking and also initiate penal action as per law. Advance Authorisation for Annual Requirement 4.24A &nb....
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....in 30 days of issue of Export Obligation Discharge Certificate (EODC) / bond waiver by RA. Ordinarily, redemption of BG / LUT shall not preclude customs authority from conducting random checks and from taking action against Authorisation holder for any misrepresentation, misdeclaration and default detected subsequently. Further RA shall also take action against authorisation holder in case of non-submission of Appendix 23, duly filled in, as stipulated in Paragraph 4.30 below or for any misrepresentation, misdeclaration and default detected subsequently in details declared and furnished in Appendix 23. An endorsement to this effect shall be made by RA in the redemption certificate. Transitional Arrangement for Authorisations issued upto 31.8.2004 4.27 Advance Licences including Advance Licences for Annual Requirement issued upto 31.8.2004 shall be governed by provisions contained in Chapter-7 of HBP v1 (RE-2001) and Chapter 4 of HBP v1 (2002-2007) as Notified on 31.3.2002 respectively as amended from time to time, excepting provisions relating to clubbing and extension in E.O. period which shall be governed by provisions of paragraphs 4.20 and 4.22.1 res....
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....ot made any import under Authorisation, Authorisation holder will also have an option to get the Authorisation canceled and apply for drawback after obtaining permission from Customs authorities for conversion of shipping bills to Drawback Shipping Bills. (v) RA shall compare relevant portion of Appendix 23 duly verified and certified by Chartered Accountant with that of norms allowed in Authorisation(s) and actual quantity imported against Authorisation(s) in the beginning of licensing year for all such Authorisations redeemed in preceding licensing year. In this verification process, in case it if found that Authorisation holder has consumed lesser quantity of inputs than imported, authorisation holder shall be liable to pay customs duty on unutilized value of imported material alongwith interest thereon as notified or effect additional export within the EO period. Time Period For Depositing Fines, Customs Duty, etc. 4.29 Customs duty with interest to be recovered from Authorisation holder on account of regularisation or enforcement of BG / LUT, shall be deposited by Authorisation holder in relevant Head of Account of Customs Revenue i.e., "Major Head 003....
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....toms Authority, before allowing redemption of BG / LUT or clearance after endorsement of No BG / LUT condition or endorsement of transferability, shall ensure that no double benefit against such shipping bill has been availed. However, in case of submission of reconstructed copy of shipping bill in lieu of original shipping bill, conditions at b), c) and d) above shall not be applicable. Duty Free Replenishment Certificate (DFRC) 4.31 Deleted. 4.31A Deleted. 4.32 to Deleted. 4.34 4.34.1 to Deleted. 4.34.3 4.35 Deleted 4.35.1 Deleted 4.36 Deleted 4.36A Deleted. DUTY ENTITLEMENT PASSBOOK (DEPB) SCHEME Duty Entitlement Passbook (DEPB) Scheme 4.37 Policy relating to Duty Entitlement Passbook (DEPB) Scheme is given in Chapter-4 of FTP. Duty credit under the scheme shall be calculated by taking into account deemed import content of said export product as per SION. Value addition achieved by export of such product shall also be taken into account while determining the rate of duty credit under the scheme. Fixa....
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....exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of "Let Export" by Customs. 4.43A In respect of consignment exports wherein exporter has declared FOB value on a provisional basis, exporter shall be eligible for final assessment of such shipping bill based on actual FOB realised upon sale of such goods in freely convertible currency. 4.43B An application for grant of credit for supplies from DTA to SEZ can be made by DTA unit or SEZ unit. DTA unit may claim benefits either from RA or Development Commissioner concerned. In case claim have been filed with RA, RA while allowing benefits to the DTA unit will simultaneously endorse a copy of communication to concerned Development Commissioner alongwith details of export documents. In case DTA supplier prefers claim with Development Commissioner, the Development Commissioner will verify Denied Entity List (DEL) status of supplier from DGFT website before allowing DEPB benefits. SEZ unit will file application with Development Commissioner concerned in ANF 4G along with prescribed documents. 4.44 DEPB shall be issued with transferable end....
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....oms shall verify that details of exports, as given on DEPB, are as per their records. However, in case of EDI shipping bills issued on or after 1-10-2005 from EDI ports which are being transmitted electronically by Customs to DGFT, DEPBs issued shall be sent to Customs at port of registration through an electronic message exchange system and DEPB shall be registered at port of registration electronically. No verification of shipping bills against which such DEPBs have been issued, will be required before allowing imports against these DEPBs. Revalidation 4.50 No revalidation shall be granted beyond original period of validity of DEPB unless it expires in custody of Regional / Customs Authorities as per paragraph 2.13 of HBP v1. Re-export of goods imported under DEPB Scheme 4.51 Goods imported under DEPB scheme, which are found defective or unfit for use, may be re-exported, as per guidelines given in paragraph 3.23.6 of HBP v1. Issuance of DEPB and other duty credit certificates against lost EP copy of the Shipping Bills 4.52 In case where EP copy of Shipping Bill has been lost, DEPB and other duty credit certificate....
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....later. DUTY FREE IMPORT AUTHORISATION (DFIA) SCHEME Duty Free Import Authorisation (DFIA) Scheme 4.54 Policy relating to the Duty Free Import Authorisation (DFIA) Scheme is prescribed in Chapter 4 of FTP. Application 4.55 An application in ANF 4H along with documents therein, shall be submitted to RA concerned. 4.55.1 Guidelines as in paragraph 4.4.1 and 4.4.3 above would be adhered to. 4.55.2 Deleted 4.55.3 However in respect of following items, exporter shall be required to give declaration with regard to technical characteristics, quality and specification in shipping bill. RA while issuing DFIA shall mention technical characteristics, quality and specification in respect of such inputs: Alloy steel including Stainless Steel, Copper Alloy, Synthetic Rubber, Bearings, Solvent, Perfumes/ Essential Oil/ Aromatic Chemicals, Surfactants, Relevant Fabrics, Marble, Articles made of polypropylene, Articles made of Paper and Paper Board, Insecticides, Lead Ingots, Zinc Ingots, Citric Acid, Relevant Glass fibre reinforcement (Glass fibre, Chopped / Stranded Mat, Roving ....
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....te of import of such defective / unfit goods. Monitoring of Export Obligation 4.67 Provision of paragraph 4.24 above shall apply. Fulfillment of Export Obligation and maintenance of proper accounts of imports 4.68 ^12Provision of paragraph 4.25 shall apply. Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported /domestically procured goods against each authorisation as prescribed in Appendix 23. These records are required to be sent to concerned RA along with request for bond waiver / redemption / discharge of export obligation/ transferability. Such records should be preserved for a period of at least three years from date of redemption. 4.69 Deleted. Redemption 4.70 Provision of paragraph 4.26 above shall apply. Regularisation of Bonafide default 4.71 Cases of bonafide default in fulfillment of export obligation may be regularised by as prescribed in paragraph 4.28 above. Transferability of DFIA 4.72 ^13Once export obligation is fulfilled and required documents as stipulated in Paragra....
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.... Percentage of wastage by weight with reference to Gold / Platinum / Silver content in export item Gold/ Platinum Silver a) Plain jewellery and articles and ornaments like Mangalsutra containing gold and black beads /imitation stones, cubic zirconia, diamonds, precious, semi-precious stones. 3.5% 4.5% b) Studded jewellery and articles thereof 9.0% 10% c) Mountings and findings manufactured (by non-mechanised process) indigeneously 3.5% 4.5% d) Any jewellery / articles manufactured by a fully mechanised process and unstudded. 1.25% 1.25% e) Mountings, whether imported or indigenously procured / manufactured, used in studded jewellery 2.5% 2.5% f) Gold / silver / platinum medallions and coins (excluding coins of nature of legal tender) 0.25% 0.25% g) Findings and mountings manufactured by mechanized process 1.25% 1.25% Value Addition 4A.2.1 Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4A.6 of FTP. Minimum value addition shall be: S.No. Item of Export Minimum Value Addition a)....
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.... Rep Authorisations. Agency Commission 4A.5 Exporter availing scheme of gold / silver / platinum jewellery are allowed to pay agency commission. Value addition shall be calculated after deducting agency commission. Wherever such agency commission is paid, value addition shall be correspondingly increased by percentage of agency commission. Endorsement on shipping Bill and Invoice 4A.6 During export of jewellery, shipping bill and invoice presented to customs authorities shall contain description of item, its purity, weight of gold / silver / platinum content, wastage claimed thereon, total weight of gold / silver / platinum content plus wastage claimed and its equivalent quantity in terms of 0.995/0.999 fineness for gold/ silver and in terms of 0.9999 fineness for platinum and its value, fob value of exports and value addition achieved. If purity of gold / silver / platinum used is same in respect of all or some of items made out from each of these metals for export, exporter may give total weight of gold/silver/ platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight....
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....in terms of fineness of 0.995 / 0.999 / 0.900 respectively; and (ii) Wherever purity of item of export is expressed in terms of fineness, the quantity of gold/silver/platinum shall be multiplied by fineness of gold/silver/platinum exported and thereafter divided by 0.995 / 0.999 / 0.900 to arrive at equivalent quantity of gold / silver / platinum in terms of 0.995 / 0.999 / 0.900 fineness respectively'. Release of Gold / Silver / Platinum by Nominated Agencies 4A.10 Gold / silver / platinum shall be released to exporter of jewellery by nominated agencies/RBI authorised banks in multiples of 10 gms or in Ten Tola Bars in respect of golds. However, silver shall be released to exporters in multiples of 1 Kg only. Any balance of gold / silver / platinum shall be available to exporter along with his future entitlement. Gold / silver shall be released by the nominated agencies in terms of 0.995 fineness or more and platinum in terms of 0.900 fineness or more. Terms of payment 4A.11 Export of gold / silver / platinum jewellery and articles thereof shall be against irrevocable letter of credit, payment of cash on delivery basis, Documents Against Acceptance (DA) b....
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....minated agency / Status Holder / exporter shall be liable to pay customs duty leviable on that quantity which is proved to have been not exported. 4A.15.2 Goods shall be cleared through Customs by nominated agency Status Holder / exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not Associate. Associate shall, in such cases, authorise nominated agency to act as its agent to file Bill of Entry and shipping bill. 4A.15.3 At time of export, shipping bill presented to Customs shall also contain the following: (i) Name and address of associate / Status Holder / exporter; (ii) An endorsement by nominated agency that export is made against an order received by concerned associate, its date of registration with nominated agency. In case of exports by Status Holder / exporter, a Self Declaration shall be provided to this effect; (iii) Name of Customs House through which gold / silver / platinum / plain semi-finished gold / silver / platinum jewellery was imported and corresponding Bill of Entry No. and date and date of import. 4A.15.4 Each shipping bill shall be valid for exports only....
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....rted for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. For direct exports, similar accounts shall also be maintained by Status Holder. Such accounts shall be maintained for a minimum period of three years from date of exports. Export Through Exhibitions / Export Promotion Tours / Export of Branded Jewellery 4A.17 Nominated agencies shall produce to Customs Authorities letter in original or its certified copy, containing Government's approval for holding exhibition / export of branded jewellery. Any other person shall produce to Asst. Commissioner, customs letter in original or its certified copy containing GJEPC's approval for holding exhibitions / export promotion tour / export of branded jewellery. In case of re-import, such items, on arrival, shall be verified alongwith export documents before clearance. 4A.18 (a) Exports under this scheme shall be subject to following conditions for following modes of export: (i) Export of Gems and Jewellery for holding / participating in overseas exhibition. Exports under this scheme shall be subject to the following condit....
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.... content against items sold abroad. (b) Following documents shall be submitted for claiming such replenishment: (i) Customs attested invoice; (ii) Copy of the approval letter issued by Government / GJEPC; (iii) Certificate from nominated agency / GJEPC as in Appendix 22F. (c) In case of exhibitions organised by nominated agencies, gold / silver / platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. 4A.19 Nominated agencies shall maintain a complete account of exports made, goods sold abroad, goods re-imported, and metals purchased abroad and imported into India. Such account shall be maintained for a minimum period of three years from date of close of exhibition. Export Against Supply By Nominated Agencies 4A.20 Exporter may obtain gold / silver / platinum on following basis:- (i) Replenishment basis after completion of exports; (ii) Outright purchase basis in advance; (iii) Loan basis. Replenishment Basis 4A.21 Exporter may apply to nominated agency for booking of precious metal gold / silver / platinum. Quantity of precious metal booked with nominated agency shall be equivalent t....
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....y of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. On failure to effect exports within period prescribed, the nominated agencies shall enforce the BG / LUT. 4A.23.1 Exporter has to pay interest on gold taken on loan basis at the rate as may be specified. 4A.23.2 Export has to be completed within a maximum period of 90 days from date of release of gold on loan basis. No extension for fulfillment of EO shall be allowed. 4A.23.3 Exporter shall be permitted to export jewellery on the basis of a notional rate certificate to be issued by nominated agency / GJEPC. This rate will be based on prevailing Gold / USD rate and the USD / INR rate in notional rate certificate. Certificate issued by nominated agency / GJEPC should not be older than 7 working days of date of shipment. Value addition will have to be achieved on rate as may be got fixed with buyer and Nominated Agency. Exporter shall have flexibility to fix the price and repay Gold Loan within 180 days from date of export. This price shall be communicated to nominated agencies who will issue a cer....
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....plenishment Authorisation for Import of Consumables ^154A.28 A replenishment authorization for duty free import of consumables, tools, machinery and equipments for Jewellery made out of precious metals (other than Gold & Platinum) equal to 2% and for Cut and Polished Diamonds and Jewellery made out of Gold and Platinum equal to 1% of FOB value of exports of the preceding year, may be issued on production of Chartered Accountant Certificate indicating the export performance. However, in case of Rhodium finished Silver jewellery, entitlement will be 3% of FOB value of exports of such jewellery. Personal Carriage of Gems & Jewellery Export Parcels 4A.29 Personal Carriage of gems & jewellery parcels by Foreign Bound Passengers from all EOU / SEZ units and all firms in DTA through Airports in Delhi, Mumbai, Kolkata, Chennai, Cochin, Coimbatore, Bangalore, Hyderabad, Jaipur is permitted. Procedure for Personal Carriage of exports shall be as prescribed by Customs. Export proceeds shall, however, be realised through normal banking channel. For claiming Replenishment in case of Personal Carriage of Exports by Foreign Bound passenger, documents shall ....
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....hat importer files a bond along with Bank Guarantee for a sum equivalent to one and half times customs duty leviable on said used jewellery / precious metal scrap; b) importer fulfils the export obligation and value addition as notified by Central Government; c) such import will not be allowed through Hand Baggage. Detailed procedure including value addition requirement and export obligation etc. for operationalisation of the facility under this paragraph shall be notified separately by DGFT. Export of Diamond & Jewellery on consignment basis 4A.35 Policy for export of diamond and jewellery on consignment basis is given in paragraph 4A.23 of FTP. Detailed procedure in this regard shall be governed as per the relevant Customs Rules & Regulations. Re-import of these items (either in complete or partial lot) exported on consignment basis shall be subject to condition that exporter follows prescribed provisions of relevant customs notification to establish that goods are the same which were exported. --------------------------------- Notes : 1. Has been added vide Public Notice No. 57 (RE-2007)/2004-2009 dated: October 1, ....