TaxTMI 
TaxTMI 
GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS
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....nts may ensure while submitting documents that documents are either in English or Hindi. Documents in regional languages may be got translated into English or Hindi and the translated copy may be self-certified and submitted along with the Original copy. 2.04 Territorial Jurisdiction of RA Territorial jurisdiction of RAs is given in Appendix 1A of Appendices and Aayat Niryat Forms. The address of applicant determines the jurisdiction of RA. Each application, unless otherwise specified, shall be submitted to jurisdictional RA . 2.05 Incomplete Application (a) An incomplete or unauthorised application is liable to be rejected by the competent authority with specific reason for rejection. Such incomplete application may be re-opened on rectifying the deficiencies. (b) If the deficiencies are not rectified by the applicant within a period of 90 days, the application will be deemed to have been withdrawn. 2.06 Application Fee The scale of fee, mode of payment, procedure for refund of fee and categories of persons exempted from payment of fee are provided for in Appendix-2K. Importer Exporter Code (IEC): 2.07 IEC Number Exempted Categories (a) IEC is compuls....
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....xporting goods from /to Nepal 7 0100000070 Persons importing / exporting goods from / to Myanmar through Indo-Myanmar border 8 0100000088 Ford Foundation. 9 0100000096 Importers importing goods for display or use in fairs/ exhibitions or similar events under provisions of ATA carnet. This IEC number can also be used by importers importing for exhibitions/fairs as per Paragraph 2.63 of Handbook of Procedures 10 0100000100 Director, National Blood Group 11 0100000126 Individuals /Charitable Institution /Registered NGOs importing goods, which have been exempted from Customs duty under Notification issued by Ministry of Finance for bonafide use by victims affected 12 0100000134 Persons importing/exporting permissible goods as notified from time to time, from /to China through 13 0100000169 Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. 2.08 Application for IEC (a) Exporters / Importers shall file an application in ANF 2A format for grant of e-IEC. Those who have digital signatures can sign and submit the application online along with the requisi....
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....ip in Proprietorship firms, change in nature of the firm e.g. from proprietorship to partnership etc. Change in constitution however, does not include change in Directors of Public Limited Company. ^14[2.14 (A) Modification/Change in Branch Office/Head Office/Registered Office Address in IEC involving a shift in jurisdictional RA: ^29[When an IEC holder seeks modification/change of Branch Office/Head Office/Registered Office address in its IEC and which involves a shift in its jurisdictional RA, a request to that effect will have to be made to RA concerned under whose jurisdiction the applicant exists. On the basis of this request, the RA (custodian of the IEC file till now) will process such requests and amend IEC, if found appropriate, under intimation to the RA under whose jurisdiction the applicant wants transfer. The new RA shall allow the person in its new address to carry out necessary functions and also apply for eligible benefits as per FTP] 2.15 Profile of Importer / Exporter (a) ANF-1 contains the profile of the importer/exporter. IEC Holder shall be responsible for updating the same as and when a change takes place immediately or in any case a....
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....erned may revalidate import authorisation on merits for six months from date of expiry of validity. (b) Export authorisation may be revalidated by RA concerned only on approval of DGFT for six months at a time and maximum upto 12 months from date of expiry of validity. (c) However, revalidation of freely transferable authorisation / duty credit scrips and stock and sale authorisation shall not be permitted unless validity has expired while in custody of Customs Authority / RA. ^26[d) Revalidation of Authorisation/Duty Credit Scrip shall also be allowed without charging any fee for the period of delay (the period for which authorisation/scrip holder was unable to utilise the same) or six months, whichever is less, due to the following reasons: (i) If Authorisation/Scrip or any amendment thereof could not be transmitted to Customs Server within fifteen working days from the date of issue/amendment; (ii) If Authorisation/Scrip rejected by Customs server with error Code; (iii) If request for issue of waiver of Bond/EODC was not considered within the period specified under Para 9.10 of HBP, 2015-2020 where complete application was submitte....
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....th following documents: (i) An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). (ii) A copy of FIR reporting loss. (iii) Self- declaration to indemnify revenue loss, which may be caused on account of issue of such duplicate. 2.25 Exception When an Authorisation is lost by a Government agency and a proof to this effect is submitted, documents at serial nos. (i) to (iii) of Paragraph 2.24 above shall not be required. In such cases, revalidation shall be for six months from date of endorsement. 2.26 Mechanism for issuing duplicates RA concerned shall obtain a report regarding utilization of such Authorisation from Custom authority at port of registration before issuing duplicate, for balance unutilized. 2.27 Validity of duplicate Authorisation Validity of duplicate Authorisation shall be co-terminus with original period. No request shall be entertained if validity has expired. 2.28 Applicability of the provision Provision of Paragraph 2.26 and 2.27 shall be applicable for cases covered under both Paragraph 2.23 and 2.24 Bank Guarantee /LUT: 2.29 Execution of BG/Legal undertaking for Advance Authorisatio....
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....all be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted (iii) Self-declaration by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently (iv) Self-declaration by exporter to effect that he would indemnify Government for financial loss if any on account of duty credit issued against lost Shipping Bills / BRC. Customs Authority, before allowing clearance, shall ensure that benefit / duty credit against such shipping bill has not been availed. 2.34 Claims against lost copy of shipping bill Claim against lost Shipping Bill / BRC shall be preferred within a period of six months from date of release of duplicate copy of Shipping Bill / date of realization of export proceeds. Any application received thereafter shall be rejected. 2.35 Submission of Certified Copies of Documents Wherever original documents have been submitted to a different RA / nominated agencies or to a different division of same RA, applicant can furnish photocopy of documents duly certified by him in lieu of original. Warehousing Facility: 2.36 Warehousing Facility (a) P....
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....es and Aayat Niryat Forms. The certificate shall be issued based on application made under ANF 2 J along with documents prescribed therein. 2.39 Imports under Indo-US Memorandum of Understanding (a) Import of specified capital goods, raw materials and components, from United States of America (USA) is subject to US Export Control Regulations. US suppliers of such items are required to obtain an export authorisation based on import certificate issued in India. The following are designated Import Certificate Issuing Authorities (ICIA): (i) Department of Electronics (DoE), for computer and computer based systems (ii) Department of Industrial Policy and Promotion (DIPP), Technical Support Wing (TSW), for organised sector units registered under it, except for computers and computer based systems; (iii) Ministry of Defence (MoD), for defence related items; (iv) DGFT for small scale industries and entities not covered above as well as on behalf of any of the above; (v) Embassy of India, Washington, DC, on behalf of any of the above. (b) Application for an import certificate shall be made in ANF 2K(i). Import certificate in Appendix-2P(Ia) may be issued by ICIA dire....
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....ned / second hand aircraft spares is not needed on recommendation of Director General of Civil Aviation, Government of India (DGCA). 2.43 Import of Replacement Goods Goods or parts thereof on being imported and found defective or otherwise unfit for use or which have been damaged after import, may be exported without an Authorisation, and goods in replacement thereof may be supplied free of charge by foreign suppliers or imported against a marine insurance or marine-cum-erection insurance claim settled by an insurance company. Such goods shall be allowed clearance by the customs authorities without an import Authorisation provided that: (a) Shipment of replacement goods is made within 24 months from date of clearance of previously imported goods through Customs or within guarantee period in case of machines or parts thereof where such period is more than 24 months; and (b) No remittance shall be allowed except for payment of insurance and freight charges where replacement of goods by foreign suppliers is subject to payment of insurance and / or freight by importer and documentary evidence to this effect is produced while making remittance. 2.44 Other Conditions for I....
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....of R&D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. ^6[(B) Agro-Chemicals Sector (i) Duty free imports of goods as specified in list 28A of Customs notification No. 21/2012 dated 17.3.2012, upto 1% of FOB value of exports made during preceding licensing year, shall be allowed to agro chemicals sector unit having export turnover of Rs. 20 crore or above during preceding licensing year.] (ii) The eligible unit shall apply in form given in Appendix-8B to RA concerned duly countersigned by Chartered Accountant. (iii) In respect of duty free import of R&D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. 2.48 Import under Govt. to Govt. Agreements Import of goods under Government to Government agreements may be allowed without an Authorisation or CCP on production of necessary evidence to satisfaction of Customs authorities. 2.49 Transfer of Imported Goods (a) Cases where prior permission is required: Transfer of imported goods which are subject to Actual User cond....
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....ng with proof of submission of application to concerned RA. 2.51 EXIM Facilitation Committee (a) Restricted item Authorisation may be granted by DGFT or any other RA authorised by him in this behalf. DGFT / RA may take assistance and advice of a Facilitation Committee while granting authorisation. The Assistance of technical authorities may also be taken by seeking their comments in writing. Facilitation Committee will consist of representatives of Technical Authorities and Departments / Ministries concerned. (b) Import authorisations for a restricted item, if so directed by the competent authority, shall be issued for import through one of the sea ports or air ports or ICDs or LCS, as per the option indicated, in writing, by the applicant. However, for import of rough marble, port of registration is mandatory and the applicant must indicate the same in the application itself. Authorisation holder shall register the import authorisation at the port specified in the Authorisation and thereafter all imports against said authorisation shall be made only through that port, unless the authorisation holder obtains permission from customs authority concerned to import through any....
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....f metallic waste, scrap will be subject to the condition that it will not contain hazardous, toxic waste, radioactive contaminated waste / scrap containing radioactive material, any type of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used or otherwise. (a) Import of following types of metallic waste and scrap will be free subject to conditions detailed below: Sl. No. Exim Code Item description 1. 720410 00 Waste and scrap of cast iron 2. 72042190 Other 3. 72042920 Of High speed steel 4. 72042990 Other 5. 72043000 Waste and scrap of tinned iron or Steel 6. 72044100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles. 7. 72044900 Other 8. 72045000 Re-melting scrap ingots 9. 74040010 Copper scrap 10. 74040022 Brass scrap 11. 75030010 Nickel scrap 12. 76020010 Aluminium scrap 13. 79020010 Zinc scrap 14. 80020010 Tin scrap 15. 81042010 Magnesium scrap (b) 'Freely' Importable metallic wast....
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....gao, 7. Mumbai, 8. New Mangalore, 9. Paragraphdip, 10. Tuticorin, 11.Vishakhapatnam, 12.ICD Loni, Ghaziabad, 13. Pipava, 14. Mundra, 15. Kolkata, 16. ICD Ludhiana, 17. ICD Dadri (Greater Noida), 18. ICD Nagpur, 19. ICD Jodhpur, 20. ICD Jaipur, 21. ICD Udaipur, 22. CFS Mulund, 23. ICD Kanpur, 24. ICDAhmedabad, 25. ICD Pitampur and 26. ICD Malanpur". ^10[Para 2.54 A Import of certain categories of processed metallic scrap at designated ports having Scanner/Radiological Detection Equipment (RDE) facilities Notwithstanding the procedure stated in paragraph 2.54(b) above, Import of processed metallic scrap, as described in paragraph (f) below, may be allowed at designated ports (with Scanner/RDE facility), as listed in Appendix 2G-1 of Appendices and Aayat Niryat Forms of FTP 2015-20, without PSIC ( as per paragraph 2.55 of HBP 2015-20), subject to fulfillment of following conditions:- (a) The importer shall have to submit a self declaration cum legal undertaking, as given in Appendix 2 N-2 of Appendices and Aayat Niryat Forms of FTP 2015-20, along with a Pre-shipment Inspection Certificate in Format 2H-1, issued by the Inspecting Agency/Scrap Yard, certifying: (....
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.... by e-mail to DGFT (at [email protected]), in addition to sending the same by post. (b) For applicants based in India application fee will be Rs. 7500/- and for applicants based abroad the application fee will be US $200. The fees may be amended from time to time by DGFT. (c) The applications will be considered by an Inter- Ministerial Committee. (d) The recognized PSIAs will be notified under Appendix 2G for a period of three years. At the end of 3 years PSIA has to make a fresh application for further recognition. (e) PSIA shall issue Pre-Shipment Inspection Certificate (PSIC) in the format given in Appendix 2H. PSIC would also carry uniquely numbered hologram of the PSIA. (f) A PSIA can also carry out inspections in countries, where it does not have a full time equipped branch office but which falls within its area of operation, by deputing its Inspectors. However, for such inspections in other countries, the PSIA will be required to give prior intimation to DGFT by sending an email (at [email protected]) and furnishing details of visit / inspection done by the Inspector in PSIC. Para 2.56 Responsibility and Liability of PSIA, Importer and Exporter (a) ....
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.... services of Inspection and Certification Agencies in Appendix 2I of the Appendices and Aayat Niryat Forms, for certifying residual life as well as valuation / purchase price of capital goods.] Tariff Rate Quota Scheme: 2.60 Procedure for import under the Tariff Rate Quota Scheme Attention is invited to Government of India, Ministry of Finance (Department of Revenue), Notification No. 21/2002- Customs dated 01.03.2002 and Notification No. 33/2010- Customs dated 12.03.2010. As per these, import of four items viz., (1) Skimmed and whole milk powder, milk food for babies etc. (0402.10 or 0402.21) and White Butter, Butter oil, Anhydrous Milk Fat (0405) (2) Maize (corn): other (1005.90) (3) Crude sunflower seed or safflower oil or fractions thereof (1512.11) and (4) Refined rape, colza or mustard oil, other (1514.19 or 1514.99) is allowed in a financial year, up to quantities as well as such concessional rates of customs duty as indicated below: Description HS No. In/out of quota rate (%) as per WTO In/out of quota rate (%) As per Indian Tariff Notification TRQ Skimmed Milk powder/ whole milk powder 040210 15/60 15/60 12/12-Cus Sl. No. ....
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....gible entities desiring availment of quota as mentioned above, may make application to EFC in ANF 2M to DGFT, Udyog Bhavan, New Delhi - 110 011. Completed application forms along with prescribed documents must reach on or before 1st March of each financial year preceding to the year of quota (ii) Imports have to be completed before 31st March of financial year i.e. consignments must be cleared by customs authorities before this date. (iii) Since import of maize (corn) is through STEs, the allottees of quota i.e. designated agencies in paragraph 2.61 (b) above for this item shall also be granted an import Authorisation for allotted quantities as indicated at Sl. No. 21 (b) of Customs Notification No. 21/2002 dated 1.3.2002 in terms of paragraph 2.20 of FTP, 2015-2020. (iv) Application fee for these applications shall be paid according to procedure contained in Appendix 2K of Appendices & Aayat Niryat Forms. (v) EFC in DGFT will evaluate and allot quota among applicants by 31st March of each financial year preceding to year of quota. Exhibits and Samples: 2.63 Exhibits Required for National and International Exhibitions or Fairs and Demonstration (a) ^11[ Import ....
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....tions specified. 2.68 Gifts / Spares / Replacement Goods For export of gifts, indigenous / imported warranty spares and replacement goods in excess of ceiling / period prescribed for exports of Gifts; export of Spares and export of replacement goods in FTP, an application may be made to DGFT in ANF 2Q. 2.69 Export of Items Reserved for MSME Sector Units other than small scale units are permitted to expand or create new capacities in respect of items reserved for small scale sector, subject to condition that they obtain an Industrial licence under the Industries (Development and Regulation) Act, 1951, with export obligation as may be specified. Such licensee is required to furnish a LUT to RA and DGFT in this regard. DGFT / RA concerned shall monitor export obligation. 2.70 Export by post In case of export by post, exporter shall submit following documents in lieu of documents prescribed for export by sea/air: (a) Bank Certificate of Export and Realisation as in e-BRC in Appendix2U (b) Relevant postal receipt (c) Invoice duly attested by Customs Authorities. 2.71 Direct negotiation of export documents In cases where exporter directly negotiates docum....
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....spensed with except the original End User Certificate(s) in Appendix 2 S from all entities in the chain of supply viz. the foreign buyer, end user and intermediary/consignee (if they are different from the foreign buyer & end user), which is/are to be submitted in hard copy to SCOMET Section of DGFT (HQ), besides electronic submission. ^19[(c) Maintenance of Records: Every SCOMET authorisation holder shall maintain the following records in manual or electronic form for a period of 5 years from the date of export or import, as applicable: a) All documents submitted while making an application for SCOMET Authorization. b) Correspondence with buyer/consignee/end-user or DGFT or relevant Government agency; c) Relevant Contracts; d) Relevant Books of account; e) Relevant Financial records; f) Any communication from any government agency related to an application for authorization for any item on the SCOMET list or a commodity classification request; g) Shipping documents including shipping bill, bill of entry and bill of lading.] 2.74 Inter Ministerial Working Group An Inter-Ministerial Working Group (IMWG) in DG....
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.... appropriate, including those on end-use and non-retransfer, from the State of the recipient. V. ^21[(a) Licensing authority for items in Category 0 and Note 2 of the 'Commodity Identification Note' in Appendix 3 to Schedule 2 of ITC (HS) is Department of Atomic Energy. Applicable guidelines are notified by the Department of Atomic Energy under Atomic Energy Act, 1962. For certain items in Category 0, formal assurances from the recipient State will include non-use in any nuclear explosive device. Authorisations for export of certain items in Category 0 will not be granted unless transfer is additionally under adequate physical protection and is covered by appropriate International Atomic Energy Agency (IAEA) safeguards, or any other mutually agreed controls on transferred items. (b) Licensing authority for items in Category 6 in Appendix 3 to Schedule 2 of ITC (HS) is Department of Defence Production. Export of items in Category 6 is governed by the extant Standard Operating Procedure issued by the Department of Defence Production in the Ministry of Defence. Export of items covered in Note 3 of the 'Commodity Identification Not....
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....port Items): Approval of export of an item on the SCOMET List also authorizes the export to same end-user of minimum 'technology' required for installation, operation, maintenance and repair of the item. 2.76 Supply of SCOMET Items from DTA to SEZ No export authorisation is required for supply of SCOMET items from DTA to SEZ. However, all supplies of SCOMET items from DTA to SEZ will be reported to the Development Commissioner of the respective SEZ by the supplier in the prescribed proforma [Annexure 1 to Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items] within one week of the supplies getting effected. An annual report of such supplies from DTA to SEZ shall be sent to SCOMET Section, DGFT (Hqrs), Department of Commerce, Udyog Bhawan, Maulana Azad Road, New Delhi-110011, by the Development Commissioner (DC), SEZ in the prescribed proforma [Annexure 2 to Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items]. Report by the DC, SEZ is to be filed by 15th May of every financial year for the supplies effected during the preceding financial year. Export Authorisation is, however, required if the SCOMET items are to be physic....
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....ecords/ documentation is to be carried out by a foreign government or its representative(s), the following shall be taken into consideration :- (i) Export control measures instituted by the foreign government; (ii) Capabilities and objectives of programs of the foreign government relating to weapons and their delivery. (f) Applicability of relevant bilateral and multilateral agreements to which India is a party. (g) Assessment of any threat that such site visit, on-site verification or access to records/ documentation may pose to India's national security, and relations with any other country. (h) Assessment of possible links of the foreign parties with terrorist organizations and non-state actors within their own country or in any other country. II. Permission for arrangement or understanding involving site visit, on-site verification or access to records / documentation will be subject to the following conditions: (a) Site visit, on-site verification or access to records /documentation will be confined to the purpose, sites and activity for which permission given/which have been mentioned in the authorisation. (b) Site visit, on-site verification or access....
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.... Sale" Applications for grant of authorization for export of SCOMET items shall be evaluated/considered by IMWG for 'stock & sale' purpose subject to the following conditions: i Export shall be permitted only from the principal company/the wholly owned subsidiary in India to their subsidiaries/principal company/warehouse abroad on the basis of an EUC from the latter for `stock & sale' purposes, when considered appropriate from the point of view of security and other critical consideration. ii (a) For any further transfer of these items by the 'stock & sale' entity (to whom the items are originally exported by Indian principal/wholly owned subsidiary) to entity (ies), including end users, in the same country, the former shall obtain the EUC from each link in the supply chain and forward the same to the Indian applicant/licensee for the purpose of submission to licensing authority, i.e. DGFT for seeking prior permission for such transfer. The IMWG may, however, relax this requirement of prior permission based on a Risk Assessment for such within same country sale/transfer. (b) In case of' retran....
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....ort realization during preceding three licensing years, whichever is lower. For export of pharma products by pharmaceutical companies, the annual limit would be 2% of the average annual export realisation during preceding three licensing years. In ease of supplies of pharmaceutical products, vaccines and lifesaving drugs to health programmes of international agencies such as UN, WHO-PAHO and Government health programmes, the annual limit shall be upto 8% of the average annual export realisation during preceding three licensing years. Such free of cost supplies shall not be entitled to Duty Drawback or any other export incentive under any export promotion scheme:] 2.85 Admissibility of benefits on payment through insurance cover (I) Payment through ECGC cover would count for benefits under FTP. (II) Payment through General/ Private Insurance companies: Amount of Insurance Cover for transit loss by General Insurance and Private Approved Insurance Companies in India would be treated as payment realized for exports under various export promotion schemes. (a) An applicant realizing export proceeds through Insurance Agency will approach the concerned RA with the proof of p....
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....lieu of Bank Realisation Certificate. (b) Specific permission of RBI. ^13[2.89 A Procedure for Implementation of the Track and Trace system for export of drug formulations i. The manufacturer or the exporter of drug formulations will print the barcode as per GS1 Global Standard at different packaging levels to facilitate tracking and tracing of their products. The details are as follows: a) Primary Level: Incorporation of two dimensional (2D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the primary pack. The bar code labeling at primary level is exempted till further notification; however, the above mentioned details are required to be printed in human readable form on optional basis till further notification. b) Secondary level: Incorporation of one or two dimensional (1D or 2D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number(GTIN....
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.... exemption from bar coding prescribed by the Government of India as above, the exporter is given the option to move an application to the Pharmaceuticals Export Promotion Council of India (Pharmexcil) for this purpose, clearly specifying the nature of such an exemption in the interest of the exports from the country. Pharmexcil shall dispose of such applications on case to case basis with prior approval of Government. However, the tertiary level of packaging will have additional printing of barcode as per Para 2 (i) (c) of this Public Notice in addition to importing country`s requirement, if any ] ] vi. Export of drugs manufactured by non-SSI units and having manufacturing date prior to 31.03.2016 and export of the drugs manufactured by SSI units and having manufacturing date prior to 31.03.2017 are exempted from requirement of data uploading on Central Portal. vii. All drugs manufactured by non SSI units with manufacturing date on or after 01.04.2016 and all drug manufactured by SSI units with manufacturing date on or after 01.04.2017 can be exported only if both tertiary and secondary packaging carry barcoding as applicable and the relevant data as prescribed by DGFT is upl....
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....s per Annexure I to Appendix 2I to the DGFT. ] Export Promotion Council (EPC)/ Commodity Boards: 2.91 Registering Authorities (a) Registering Authority is a body notified by DGFT in this regard to register importers/ exporters as its members by issuing RCMC. (b) The list of notified Registering Authorities is at Appendix-2 T. (c) EPCs acting as the Registering Authorities for RCMC at present will continue to act as Registering Authorities and issue RCMC to their members till 31st March, 2016. EPCs wishing to continue as Registering Authority for their product group thereafter shall have to comply and fulfil the conditions as specified in Paragraph 2.92 below before 31st March, 2016. 2.92 Criteria for EPCs as Registering Authorities In order to make the EPCs truly democratic and participative in nature and for better governance and transparency, the criteria for them to function as Registering Authority are being laid down as under: (a) e-Voting: Electronic Voting would be mandatory for election to the posts of Vice Chairman/Vice President and Executive Committee members with a view to ensuring wider participation. (b) Tenure of Elected Heads: The tenure o....
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....ears ending 31st March of the licensing year, unless otherwise specified. 2.96 Intimation Regarding Change in Constitution of Business of RCMC holder (a) In case of change in ownership, constitution, name or address of an exporter, it shall be obligatory on part of RCMC holder to intimate such change to registering authority within a period of one month from date of such change. Registering authority, however, may condone delays on merits. (b) Exporter shall furnish quarterly return /details of his exports of different commodities to concerned registering authority. However, status holders shall also send quarterly returns to FIEO in format specified by FIEO. 2.97 De- Registration Registering authority may de-register an RCMC holder for a specified period for violation of conditions of registration. Before such de-registration, RCMC holder shall be given a show cause notice by registering authority, and an adequate and reasonable opportunity to make a representation against the proposed de-registration. Upon de-registration, concerned EPC shall intimate the same to all RAs. 2.98 Appeal Against De-registration A person aggrieved by a decision of registering auth....
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....of October, 2014; India has signed 10 FTAs and 6 limited Preferential Trade Agreements (PTAs). India is also negotiating around 18 other FTAs. (b) The list of the FTAs that have been signed by India are: (i) India - Sri Lanka FTA (ii) Agreement on South Asian Free Trade Agreement (SAFTA) (iii) Revised Agreement of Cooperation between Government of India and Nepal to control unauthorised trade (iv) India - Bhutan Agreement on Trade Commerce and Transit (v) India - Thailand FTA - Early Harvest Scheme (EHS) (vi) India - Singapore Comprehensive Economic Cooperation Agreement (CECA) (vii) India - ASEAN CECA (Goods, Services and Investment) (viii) India - South Korea Comprehensive Economic Partnership Agreement (CEPA) (ix) India - Japan CEPA (x) India - Malaysia CECA (c) The list of Preferential Trade Agreements (PTAs) signed by India are: (i) Asia Pacific Trade Agreement (APTA) (ii) Global System of Trade Preferences (GSTP) (iii) India - Afghanistan PTA (iv) India - MERCOSUR PTA (v) India - Chile PTA (vi) SAARC Preferential Trading Arrangement (SAPTA) (d) The list of these agreements with the participating countries as well as the....
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....n/ trade/ international _tpp _DFTP.pdf. and Customs' Notification No.8/2014 dated 1st April, 2014 may also be referred to in this regard. 2.105 Certificates of Origin (CoO) (a) Certificate of Origin (CoO) is an instrument to establish evidence on origin of goods imported into any country. (b) There are two categories of CoO viz. (i) Preferential and (ii) Non preferential 2.106 Rules of Origin (Preferential) (a) The rules of origin are the rules that determine the origin of a good for the purpose of exports to a trading partner. Under an FTA, PTA or a unilateral tariff concession, the tariff concessions are granted by an importing country only when these prescribed rules of origin are adhered to. Rules of origin also facilitate in computation of trade statistics and for determination and imposition of trade remedial measures. (b) Some of the key criteria used in the determination of the rules of origin are: (i) Wholly obtained (ii) Change in tariff classification (iii) Value addition (iv) Non minimal operations (c) For exports under India's FTAs, PTAs and GSP, specified agencies are authorised to issue the certificates of origin, They shall als....
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....nufacture" in Paragraph 9.31 of FTP; and (II) If imported inputs (Duty Paid or Duty Free) have been used for the production of export product, the export product can be considered to be originating in India (Non Preferential) only if the imported inputs undergo the processing/ operations that exceed the following: (i) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting; (ii) changes of packing and breaking up and assembly of consignments; (iii) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations; (iv) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); (v) affixing of marks, labels or other like distinguishing signs on products or their packaging; (vi) simple mixing of products ; (vii) simple assembly of part....
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....0/-. " 3. Substituted vide Public Notice No. 12/2015-20 Dated 18-5-2015, before it was read as, "2.55 Recognition as Pre-shipment Inspection Agency (PSIA) and issuance of Pre- shipment Certificate (PSIC) (a) Application for recognition in respect of PSIAs have to be made in proforma prescribed in ANF 2L. (b) For applicants based in India application fee will be Rs. 7500/- and for applicants based abroad the application fee will be US $200. The fees may be amended from time to time by DGFT. (c) The applications will be considered by an Inter- Ministerial Committee. (d) The PSIAs will be issued a recognition certificate valid for three years. However, DGFT has the right to suspend/cancel such a certificate at any time during the 3 year term. At the end of 3 years PSIA has to make a fresh application for further recognition. (e) PSIA shall issue Pre-Shipment Inspection Certificate (PSIC) in the format given in Appendix 2H. (f) A PSIA can carry out inspections in countries within its area of operation, where it does not have a full time equipped branch office, by deputing its Inspectors. However, for such inspections, the PSIA will be required to give pr....
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....erent packaging levels to facilitate tracking and tracing of their products. The details are as follows: (a) Primary Level: Incorporation of two dimensional (2D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the primary pack. The bar code labelling at primary level is exempted till further notification, however the above mentioned details are required to be printed in human readable form. (b) Secondary Level: Incorporation of one or two dimensional (1D or 2D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the secondary pack. (c) Tertiary Level: Incorporation of one dimensional (1D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number [Serial Shipping Container Code (SSCC)] of the Tertiary pack. (ii) The manufacturer shall....
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.... No.21/2002 dated 1.3.2002, as amended from time to time) upto 25% of FOB value of exports during preceding licensing year, shall be allowed." 6. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "(B) Agro-Chemicals Sector : (i) Duty free imports of goods as specified in list 28A of Customs notification No. 21/2002 dated 1.3.2002, upto 1% of FOB value of exports made during preceding licensing year, shall be allowed to agro chemicals sector unit having export turnover of Rs. 20 crore or above during preceding licensing year." 7. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "2.59 Services of Inspection and Certification Agencies Customs or any other Central or State Government authority may avail of services of Inspection and Certification Agencies in Appendix 2G of the Appendices and Aayat Niryat Forms, for certifying residual life as well as valuation / purchase price of capital goods." 8. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, " (d) The agency would ensure that goods are of Indian origin as per criteria defined in....
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.... till further notification; however, the above mentioned details are required to be printed in human readable form on optional basis till further notification. (b) Secondary Level: Incorporation of one or two dimensional (1D or 2D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the secondary pack. However, manufacturer or exporter shall affix bar code on mono carton containing one primary pack on optional basis till further notification. (c) Tertiary Level: Incorporation of one dimensional (1D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the tertiary pack i.e. Serial Shipping Container Code (SSCC). (ii) The manufacturer or exporter shall maintain the data in the parent-child relationship for three levels of packaging i.e. Primary, Secondary and Tertiary packaging and their movement i....
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.... 14. Inserted vide Public Notice No. 53/2015-2020 Dated the 5 January, 2016 15. Inserted vide Public Notice No. 60/2015-20 dt. 3^rd February 2016 16 Corrected vide Public Notice No. 3 /2015-2020, Dated the 21 April, 2016, before it was read as, "v. The above rules (i) to (iv) will not be applicable to those drug formulations manufactured for export purposes, where the government of the importing country has mandated or formally notified its intention to mandate a specific requirement and the exporter intends to avail the option of printing the barcodes in their format after duly obtaining the permission of DCGI or its nominee. However, the tertiary level of packaging will have additional printing of barcode as per (i)(c) above in addition to importing country's requirement, if any. " 17. Inserted vide Public Notice No. 19/2015-2020, dated: 29^th June, 2016 18. Substituted vide Public Notice no. 4/2015-2020 dated 24-4-2017 w.e.f. 1.5.2017, before it was read as, "2.72 Application for Grant of Export Authorisation/Certificate/ Permission for non-SCOMET Items An application for grant of Export Authorisation in respect of restricted item....
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....sp; "Status holders shall be entitled to export freely exportable items on free of cost basis for export promotion subject to an annual limit of Rs. 10 lakh or 2% of average annual export realisation during preceding three licensing years, whichever is lower]" 25. Substituted vide Public Notice 27/2015-2020 dated 21-9-2017, before it was read as, " (b) If the exporter has been notified in writing by DGFT or he knows or has reason to believe that an item not covered in the SCOMET list has a potential risk of use in or diversion to weapons of mass destruction (WMD) or in their missile system or military end use (including by terrorists and non-state actors), the export of such an item may be denied or permitted subject to the grant of a license, as per the procedure provided for SCOMET items in para 2.73" 26. Inserted vide PUBLIC NOTICE No. 38 /(2015-2020) dated 9-11-2017 27. Substituted vide PUBLIC NOTICE No. 38 /(2015-2020) dated 9-11-2017, before it was read as, "Such revalidation under Paragraph 2.20 above would be permitted under specific orders of Head of concerned Office and such revalidation would be maximum up to the extent of custody....