TaxTMI 
TaxTMI 
Revised edition of the Handbook of Procedures of Foreign Trade Policy, 2015-2020
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....Objective. 1.03 Definition 13 13 1.04 e-governance of Foreign Trade. 14 1.05 Procedure.. 1.06 Use of Digital Signature. 14 14 1.09 Application for exports from EDI ports.. 1.07 Separate applications for exports from EDI and on EDI ports............ 1.08 Application for exports from Non EDI ports.. 1.10 No manual feeding allowed for EDI shipments. 1.11 Dispensing with hard copy of documents.. 1.12 Processing of Non EDI Shipping bills at RA. 15 15 15 15 16 16 1.13 Instructions for filing of applications.. 16 1.14 EDI Procedure for claiming benefits in respect of Third Party exports.….….….….….….….….….….….….….…. 16 1.15 Conversion of Currencies in e-BRCS. 16 1.16 Guidelines for Processing of claims where an exporter gets payment through Insurance Agencies towards realization of export proceeds .. 17 1.17 EDI Help Desk & Online Complaint registration and monitoring system.. 17 1.18 E-Mail. 18 1.19 e Trade Project............ 18 CHAPTER 2... GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS.. 19 19 2.00 Policy........ 19 2.06 Application Fee. 2.01 Coverage 2.02 ....
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.... or Other goods as Gifts.. 33 34 34 35 35 2.41 Import of Cheque Books /Ticket Forms etc....... 36 2.42 Import of Reconditioned/ Second Hand Aircraft Spares.….….….….….….….….….….. .36 2.43 Import of Replacement Goods 36 2.44 Other Conditions for Import of Replacement Goods.. 37 2.45 Import of Overseas Office Equipment ........ .37 2.46 Import of Ammunition by Licensed/Authorised Arms Dealers. .37 2.47 Duty Free Imports for specific Sectors:.. 38 2.48 Import under Govt. to Govt. Agreements. 39 2.49 Transfer of Imported Goods 39 Import of Restricted Items:. 40 2.50 Import of Restricted Items. 40 2.51 EXIM Facilitation Committee...... 40 2.52 Import of Restricted items required by Hotels, Restaurants, Travel Agents, Tour Operators and other Specified Categories.. .41 2.53 Import of Restricted items for R&D by units of Government. .42 2.54 Import of Metallic Waste and Scrap. 42 2.55 Recognition as Pre-shipment Inspection Agency (PSIA) and issuance of Pre- shipment Certificate (PSIC). 46 2.56 Responsibility and Liability of PSIA and Importer.….…...….….….…....
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....69 2.90 Quality Certification. 69 Agencies authorised to grant Quality Certification:. 69 2.90 A Track and Trace system for export of drug formulations. 70 4 Export Promotion Council (EPC)/ Commodity Boards:. 2.91 Registering Authorities.. 2.92 Criteria for EPCs as Registering Authorities.. 73 73 73 3 3 3 2 2.93 Registration- cum- Membership Certificate (RCMC). 74 2.94 Applying for RCMC.. 74 2.95 Validity Period of RCMC.. 75 2.96 Intimation Regarding Change in Constitution of Business of RCMC holder.. .75 2.97 De-Registration. .75 2.98 Appeal Against De-registration. 76 2.99 Directives of DGFT 76 Other General Provisions:..... .76 2.100 Identity Cards for Importers/Exporters. 76 2.101 Interview with authorised Officers. .77 2.102 Authorised signatory 77 Preferential Trade Agreements: .. 2.103 Free Trade Agreements (FTAs) / Preferential Trade Agreements (PTAs)... 77 77 2.104 Unilateral Tariff Preferences. 2.105 Certificates of Origin (CoO). 2.106 Rules of Origin (Preferential). 2.107 TRQ under FTA/CECA. 2.108 Rules of Origin (Non-Preferential). 78 80 80 81 82 2.109 Approved Exporter Scheme (AES) for self -certification.... 84 Pol....
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....s for fixation of norms / adhoc norms ..............107 4.15 Undertaking.. .108 4.16 Time limit for fixation of norms by Norms Committees. .108 4.17 Time limit for Representation.......... .109 6 4.18 Provision for Pharmaceutical Products .109 4.19 Application & Processing.. .109 4.20 Redemption of Authorisation issued under paragraph 4.18 HBP. .110 4.21 Maintenance of Proper Accounts for Authorisations issued under Para 4.18 of HBP.. .110 4.22 Standardisation of Adhoc Norms. .111 4.23 Modification of SION. .112 4.24 Amendment of Export item and inputs ... 112 4.25 Revision of SION by NC... .112 4.26 Description of an Advance Authorisation .112 4.27 Exports/Supplies in anticipation or subsequent to issue of an Authorisation ........ 4.28 Exporters Risk .113 ..113 4.29 Admissibility of drawback in case of rejection of application. .113 4.30 Advance Authorisation or DFIA for Intermediate Supplies….….………..….….….….. 4.31 Advance Release Order (ARO).. .114 .115 4.32 Details to be given for issue of ARO. .115 4.33 Deleted .115 4.34 Deleted. .115 4.35 Facility of Supporting Manufacturer/Jobbe....
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....ion of Laboratories for Certification/ Grading of Diamonds of 0.25 carat and above .146 4.77 Export Against Supply By Foreign Buyer... 147 4.78 Export Procedure / Payment of Customs Duty. .147 4.79 Maintenance of Accounts. .150 4.80 Export Through Exhibitions / Export Promotion Tours / Export of Branded Jewellery.150 4.81 Export against supply by Nominated Agencies. .152 4.82 Replenishment Basis.. .152 4.83 Outright Purchase Basis in Advance. 4.84 Loan Basis...... .153 .154 8 4.85 Exports against Advance Authorisation. .155 4.86 Regularistion of Bonafide Default. .155 4.87 Replenishment Authorisation for Import of Consumables etc.... 4.88 Personal Carriage of Gems & Jewellery Export Parcels. .156 ..156 4.89 Personal Carriage of Gems & Jewellery Import Parcels. .156 4.90 Duty free import of samples. 4.91 Re-import of rejected jewellery...... .157 .157 4.92 Diamond & Jewellery Dollar Accounts. .157 4.93 Export and import of Diamond, Gemstone & Jewellery on consignment basis. ..................157 4.94 Guidelines/ Monitoring for import of precious metal by the Nominated Agencies............158 CHAPTER 5.......... ..160 EXPORT PROMOTION CAPITAL GO....
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....¦.. .183 6.11 Maintenance of Accounts. 6.12 Monitoring of NFE. 6.13 Conversion of Scrap / Dust / sweeping of Gold / Silver / Platinum into Standard Bars.185 6.14 DTA Supplies............ 184 .185 .185 6.15 Supplies to other EOU / EHTP / STP / SEZ / BTP Units. .186 6.16 Transfer of Power from one Unit to another. .186 6.17 Supply of Precious / Semiprecious / Synthetic Stones from DTA.. .186 6.18 Application for grant of entitlements .186 6.19 Export through Other Exporters........... .186 6.20 Others Entitlements.. 187 6.21 Sub Contracting... .188 6.22 Contract Farming.. .189 6.23 Export through Exhibitions / Export Promotion Tour .190 6.24 Personal Carriage of Gems and Jewellery for Export Promotion Tours ……………………………………… .191 6.25 Export through Show-rooms abroad / Duty free shops... .191 6.26 Sale through Showrooms/ Retail outlets at International Airports ............ 6.27 Personal Carriage of Import / Export Parcels including through Foreign Bound .191 Passengers.... 191 10 6.28 Replacement / Repair of Imported / Indigenous Goods. .192 6.29 Samples. ....
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....rade Policy (FTP), the Director General of Foreign Trade (DGFT) hereby notifies the procedure to be followed by an exporter or importer or by the licensing/Regional Authority or by any other authority for purpose of implementing the provisions of Foreign Trade (Development & Regulation) Act, the Rules/orders made thereunder and the provisions of Foreign Trade Policy. The said procedure is contained in following compilations: (a) (b) Hand Book of Procedures Appendices & Aayat Niryat Forms and (c) Standard Input Output Norms (SION) These compilations, as amended from time to time, shall come into force from the date of their notification and shall remain in force until 31st March, 2020. 1.02 Objective The objective is to implement provisions of FT (D&R) Act, Rules and Orders made thereunder and provisions of FTP (2015-20) by laying down simple, transparent and EDI compatible procedures which are user friendly and are easy to comply with and administer for efficient management of foreign trade. 1.03 Definition For the purpose of this Handbook, definitions and glossary contained in FT (D&R) Act, Rules and orders made thereunder and in the FTP (2015-20) shall app....
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....shall be issued on the basis of hard copies of documents as prescribed in HBP after due scrutiny. 1.09 Application for exports from EDI ports Applications relating to exports from EDI ports will be filed online as per relevant provisions. Physical or Hard copy of the following documents shall not be required to be submitted: (i) Applications to DGFT (ii) EDI shipping bills (iii) Electronic Bank Realisation Certificate (eBRC) (iv) RCMC 1.10 No manual feeding allowed for EDI shipments For EDI shipping Bills, no manual feeding of Shipping bill details will be allowed to the applicants in the online software and benefits will 15 accordingly be granted by RAs without the need for cross verifying EDI Shipping Bill details. 1.11 Dispensing with hard copy of documents Hard copy of documents already submitted online in exporter's profile shall not be called for. 1.12 Processing of Non EDI Shipping bills at RA In case of the Non EDI shipping bills or the shipping bills not received through the Message Exchange from Customs, concerned RA shall verify the details entered by the exporter from the original shipping bills before grant of benefits. 1.13 Instructions for ....
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.... DGFT portal and resolving other EDI related issues. For assistance an email may be sent at [email protected] or Toll Free number 1800111550 can be used. Help Desk facility is also operational at the 4 Zonal Offices of DGFT, namely, CLA (New Delhi), Mumbai, Chennai & Kolkata. An Online Complaint registration and monitoring system allows users to register complaint and receive status/ reply online (details at http://dgft.gov.in). 17 1.18 E-Mail Use of Email for queries relating to import/export is encouraged. Contact email ids are available at http://dgft.gov.in/exim/2000/dgftContactUS. html. 1.19 e Trade Project The e TRADE project facilitates users to carry out all their foreign trade related compliances, regulatory or otherwise, online. Department of Commerce pilots this project. The major stake holders of the project are Customs, Directorate General of Foreign Trade (DGFT), Seaports, Airports, Container Corporation of India (CONCOR), Inland container Depots(ICDs)/ Container Freight Stations (CFSS), Banks, importers/exporters, agents, airlines/shipping lines. The project emphasizes automation of internal processes for quicker processing of trade requests. Transp....
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....ation (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 compulsory for import and /or exports. However, the following categories of importers or exporters are exempted from obtaining IEC. Sl. No. (i) Categories Exempted from obtaining IEC Importers covered by clause 3(1) [except sub-clauses (e) and (1)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. 20 20 (ii) (iii) (iv) Ministries /Departments of Central or State Government Persons importing or exporting goods for personal use not connected with trad....
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....e been exempted from Customs duty under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity. Persons importing/exporting permissible goods as notified from time to time, from /to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment as given in Paragraph 2.07 (iv) above. Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. 22 2.08 Application for IEC (a) Exporters / Importers shall file an online application in ANF 2A format for grant of e-IEC with digital signatures along with requisite documents and paying the applicable fee. The facility of filing online application for IEC is also available through e-biz portal of DIPP. (b) Deficiency in the application form has to be removed by re-logging onto the “Online IEC application†on DGFT website and resubmitting the form along with the requisite documents. 2.09 IEC Format An IEC will be issued in prescribed format (ANF 2(A) (II)). A copy of such IEC shall be endorsed to concerned banker (as per details given in ANF 2A). Such endorsement should ordinarily ....
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....d PAN incorporated in it, with all concerned authorities. 24 (d) RAS shall also take cognizance of the applications digitally signed by power of attorney holders/authorised signatories. 2.14 (A) Modifications / Change in Branch Office / Head Office / Registered Office Address in IEC involving a shift in jurisdictional RA. 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) (b) 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 at least o....
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....nce for import/export (a) Authorisations must be valid on the date of import. (b) Similarly, export obligation period of an Authorization must be valid on the date of export. 2.19 Validity of Scrips Scrips under Chapter 3 and 5 must be valid on the date on which actual debit of duty is made. 2.20 Revalidation (a) (b) (c) of Import / Export Licence Certificate/ Authorisation / Permissions for Non-SCOMET and SCOMET items RA concerned may revalidate import authorisation on merits for six months from date of expiry of validity. Export Authorisation including for SCOMET items may be revalidated, on merits for a period of six months at a time and maximum upto 12 months by the RA concerned, except for cases in para 2.16(b) of HBP. However, revalidation of freely transferable authorisation / duty credit scrips and stock and sale (excluding SCOMET items) 27 (d) (i) (ii) authorisation shall not be permitted unless validity has expired while in custody of Customs Authority / RA / Government Authority. 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 hol....
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....tion for issue of a duplicate may be made along with Self declaration, as given in Appendix 2M, to concerned RA where the original license was issued. 2.24 Documents required for duplicate copy of freely transferable Authorisation Duplicate copy of freely transferable Authorisation may be issued against an application accompanied with 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. 29 (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....
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.... Chapter 5 can be considered subject to submission of following documents: 31 (i) (ii) A duplicate /certified copy of relevant document issued by Customs Authority in lieu of original; An application fee equivalent to 2% of relevant entitlement. However, no fee shall 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. 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 shall be preferred within a period of six months from date of release of duplicate copy of Shipping Bill. Any application received thereafter shall be rejected. 2.35 Submission of Certified Copies of Documents Wherever original documents have been submitted to a differe....
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.... of any freely importable item in India, if a foreign Government insists on certification of end user of the item, before permitting export of the same from their country, RA may issue such certificates as per Appendix 2Q of Appendices 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 ....
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....panies operating in India, including persons authorised by such airlines / shipping companies, may import passenger ticket forms without a CCP. 2.42 Import of Reconditioned/ Second Hand Aircraft Spares Import Authorisation for reconditioned / 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) (b) 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 No remittance shall be allowed except for payment of ins....
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....e) upto 25% of FOB value of exports during preceding licensing year, shall be allowed. The eligible unit may furnish an application given in Appendix- 8A to RA concerned duly countersigned by Chartered Accountant. (iii) In respect of duty free import of R&D equipment, units not registered with jurisdictional Customs authority shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. (B) Agro-Chemicals Sector : (i) (ii) 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. 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 jurisdictional Customs authority shall be 38 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 G....
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....ems An application for grant of an Authorisation for import or export of items mentioned as ‘Restricted' in ITC (HS) may be made to RA, with a copy to DGFT Hqrs in ANF 2M along with documents prescribed therein. Original application along with Treasury Receipt (TR) / Demand Draft shall be submitted to RA concerned and self-attested copy of same shall be submitted to DGFT in duplicate along 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 40 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. Authorisation holder shall re....
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.... case the imported goods are re-exported. However, re-export shall be subject to all conditionality, or requirement of licence, or permission, as may be required under Schedule II of ITC (HS). (e) An application for grant of an Authorisation under paragraphs 2.52 (a) and 2.52 (b) may be made in ANF 2 M to DGFT through Director of Tourism, Government of India who will forward application to RA concerned along with their recommendations. 2.53 Import of Restricted items for R&D by units of Government All restricted items and items permitted to be imported by STEs, except live animals, required for R&D purpose may be imported without an Authorisation by Government recognized Research and Development units. 2.54 Import of Metallic Waste and Scrap Import of any form of 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, 42 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 conditio....
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....he maximum radiation level on the scrap. (ii) The imported item (s) is actually a metallic waste/ scrap /seconds /defective as per the internationally accepted parameters for such a classification. (iii) Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radioactive contaminated, or any other explosive material in any form either used or otherwise. (iv) Import of scrap would take place only through following designated ports and no exceptions would be allowed even in case of EOUS, SEZs:- 1. Chennai, 2. Cochin, 3. Ennore, 4. JNPT, 5. Kandla, 6. Mormugao, 7. Mumbai, 8. New Mangalore, 9. Paradip, 10. 44 Tuticorin, 11.Vishakhapatnam, 12.Pipava 13.Mundra, 14. Kolkata. (v) Only entry sea ports will be designated and notified for import of un- shredded Metallic Waste and Scrap subject to the following: (i) (ii) Any sea port to be designated for import of un-shredded metallic scrap will be required to install Radiation Portal Monitors and Container Scanner with adequate security. The sea port having completed the above shall approach jurisdictional C....
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....plication for further recognition. 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. 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. 46 (g) The applicants may submit their applications initially without bank guarantee, as required under S.No.9 of ANF-2L. Their applications would not be rejected only on the ground of non- submission of bank guarantee. Applicants would, however, be required to submit bank guarantee or an equivalent financial instrument, before they are notified as PSIA, by the competent authority, as per FTP/HBP 2015-20. 2.56 Responsibility and Liability of PSIA and Importer (a) In case of any mis-declaration in PSIC or mis-declaration in application form for recognition as PSI....
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....ll 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, 48 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 In/out of Notification TRQ quota quota (in MT) rate rate (%) (%) as per As per WTO Indian Tariff Skimmed 040210 15/60 15/60 12/12-Cus Sl. No. 10,000 Milk 7 powder/ 040221 15/60 15/60 12/12-Cus Sl. No. whole milk 7 powder Maize (corn), 100590 15/60 0/50 12/12-Cus Sl. No. 5,00,000 other than 37/38 seed ....
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....t 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 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. as (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 preceeding to year of quota. Exhibits and Samples: 2.63 Exhibits Required for National and International Exhibitions or Fairs and Demonstration (a) Import / export of exhibits, which are freely importable/exportable, including construction and decorative materials required for the temporary stands of foreign / Indian exhibitors at exhibitions, fair or similar show or display for a period of six months on re-export / re-import basis, shall be allowed without an Authorisation on submission....
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....eserved 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: Bank Certificate of Export and Realisation as in e-BRC in Appendix2U Relevant postal receipt (a) (b) (c) Invoice duly attested by Customs Authorities. 2.71 Direct negotiation of export documents In cases where exporter directly negotiates document (not through authorised dealer) with permission of RBI, he is required to submit following documents for availing of benefits under export promotion schemes: 53 (a) (b) (c) Permission from RBI allowing direct negotiation of documents (not required for status holders), Copy of Foreign Inward Remittance Certificate (FIRC) as per....
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....mission. 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; 55 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 DGFT (Hqrs.) shall consider applications for export of SCOMET items as specified in Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items based on following guidelines: I. (a) (b) (c) Applications for Authorisation to export items or technology on SCOMET List are considered on the basis of following general criteria: Credential of end-user, credibility o....
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....ipient 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. 57 VI. 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 Note' in Appendix 3 to Schedule 2 of ITC (HS) is prohibited. Additional end-use conditions may be stipulated in Authorisations for export of items or technology that bear possibility of diversion to or use in development or manufacture of, or use as, systems capable of delivery of weapons of mass destruction. VII. Authorisations for export of items in SCOMET List (other than those under Category 0, 1 and 2) solely for purposes of display or exhibition shall no....
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....ents of accord over export of items on SCOMET List. 'Technology' (see also entry 'Technology' in glossary in Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import 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 59 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, SE....
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....The assessed risk that the arrangement / understanding could lead to dual-use items and technology falling into the hands of terrorists, terrorist groups and non-State actors. In case site visit, on-site verification or access to records/ 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. Applicability of relevant bilateral and multilateral agreements to which India is a party. 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. Assessment of possible links of the foreign parties with terrorist organizations and non-state actors within their own country or in any other country. 61 II. III. IV. 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 vis....
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....eat authorisation. (iv) There shall be a cap of two repeat authorisations against the original authorisation. (v) A declaration by the authorised signatory on the qualifying conditions as per (i) to (iv) above shall be submitted along with the application for consideration under the repeat order route. 2.79A Issue of export authorisation for "Stock and Sale" of SCOMET items Stockisť refers to the entity abroad to whom the SCOMET items are originally exported by Indian principal/wholly owned subsidiary. The Stockist entity should be a subsidiary/principal company abroad of the Indian exporter. Applications for grant of authorization for export of 63 SCOMET items for 'Stock & Sale' purpose shall be evaluated/considered by IMWG subject to the conditions prescribed as under: a) Application for Authorization for Export of SCOMET items for 'Stock & Sale' purpose to the Stockist i. Export shall be permitted only from the principal company/the wholly owned subsidiary in India to their subsidiaries/principal company abroad on the basis of an End Use cum End User certificate (EUC) from the latter for 'stock & sale' purposes (as per Appendix 2S(iii)), when considered ....
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....ch 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 same country sale/transfer by the stockist entity, where IMWG has agreed to relax the requirement of prior permission, the required documents shall be submitted by the Indian applicant/licensee within 3 months of any such transfer. In such case, no link in the supply chain should be an entity outside the country and items should remain within the country. c) Country would denote an independent sovereign entity which is a distinct national entity in political geography. Hence, transfers within an economic union or a customs union would not qualify as “same country transfers". iii) Re-export outside the country by the stockist:- Application for re- export by the stockist entity to entity(ies) outside its country, shall be forwarded by the stockist entity to the Indian applicant/licensee, with the required documents from all links in chain of supply for the purpose of submission to DGFT(Hq) for seeking prior permission for such transfer. 65 (iv) Applications for re-export/re-transfer of SCOMET ite....
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....it would be 2% of the annual export realisation during preceding three licensing years. In case of government supplies and supplies of vaccines and lifesaving drugs to health programmes of international agencies such as UN and WHO-PAHO, 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: (a) 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. An applicant realizing export proceeds through Insurance Agency will approach the concerned RA with the proof of payment issued by the concerned Insurance Agency. RA after satisfying itself of the bona 67 (b) fide of the claim, will obtain approval of Additional DGFT (EDI) and then will upload t....
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.... constant endeavour to promote quality standards in export product/ units manufacturing export product. Agencies authorised to grant Quality Certification: (a) (b) (c) List of such agencies authorised to grant quality certification is given in Appendix-21 For ISO 9000 (Series) and for ISO 14000 (Series), the Agencies accredited with National Accreditation Board for Certification Bodies (NABCB) under Quality Council of India shall be deemed to be authorised under this Policy. List of such accredited agencies is available on the web site www.qcin.org and also provided under Appendix 21 The agencies for ISO (9000) Series & ISO 14000 Series have been accredited on further classification of: (i) Quality Management System (QMS)- http://www.qcin.org/nabcb/accreditation/reg.bod qms.php for Quality Management Systems 69 (d) (ii) Environmental Management System (EMS) - http://www.qcin.org/nabcb/accreditation/reg bod ems.php for Environmental Management system. These agencies are listed in Appendix 21 of the AANF. Any agency desirous of enlistment in Appendix 21 may submit their application as per Annexure I to Appendix 21 to the DGFT. 2.90 A Track and Trace system....
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....case, the Government of the importing country has mandated a specific requirement, the exporter has the option of adhering to the same and in such a case, it would not be necessary to comply with the stipulation under sub para (i) to (iv) above and if an exporter is seeking to avail such exemption from bar coding prescribed by the Government of India as above, the exporter is given the option to move an application to the Pharmaceutical 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 71 packaging will have additional printing of barcode as per Para 2 (i) (c) in addition to importing country's requirement, if any. vi. vii 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. All drugs manufactured by non SSI un....
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....to the posts of Vice Chairman/Vice President and Executive Committee members with a view to ensuring wider participation. 73 (b) Tenure of Elected Heads: The tenure of an elected head shall not be for more than two years. The election of Chairman/President of the EPC shall be via Vice Chairman/Vice President route. However, any member having held the post of Chairman/President and/or Vice Chairman/Vice President may come back as Vice Chairman/Vice President in the same council after a gap of not less than 4 years. (c) Directions of the Central Government: EPCs acting as the Registering Authorities shall abide by all directions of the Central Government in respect of promotion and development of international trade. 2.93 Registration- cum- Membership Certificate (RCMC) (a) An exporter may, on application given in ANF 2C register and become a member of EPC. On being admitted to membership, applicant shall be granted forthwith Registration-cum-Membership Certificate (RCMC) of EPC concerned, in format given in Appendix 2R. In case an exporter desires to get registration as a manufacturer exporter, he shall furnish evidence to that effect. (b) Prospective potenti....
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....osed de-registration. Upon de- registration, concerned EPC shall intimate the same to all RAs. 75 2.98 Appeal Against De-registration A person aggrieved by a decision of registering authority in respect of any matter connected with issue of RCMC may prefer an appeal to DGFT or an officer designated in this behalf within 45 days against said decision and decision of appellate authority shall be final. 2.99 Directives of DGFT DGFT may direct any registering authority to register or deregister an exporter or otherwise issue such other directions to them consistent with and in order to implement provisions of FT (D&R) Act, Rules and Orders made there under, FTP or this Handbook. Other General Provisions: 2.100 Identity Cards for Importers/Exporters (a) To facilitate collection of Authorisation and other documents from DGFT Head Quarters and RA, identity cards (as in Appendix 2W valid for 3 years) may be issued to proprietor/ partners / directors and authorised employees (not more than three), of importers and exporters, upon application in ANF 2B (b) (c) In addition, Identity Card may also be issued by the applicant firms on their letterhead to the concerned em....
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....) India MERCOSUR PTA (v) India Chile PTA (d) (vi) SAARC Preferential Trading Arrangement (SAPTA) The list of these agreements with the participating countries as well as their entry into force is given in Appendix 2A. 2.104 Unilateral Tariff Preferences Under these schemes, both developed and developing countries grant unilateral tariff preferences to exports from developing countries including Least Developed Countries (LDCs). Some of these schemes are: (A) Generalised System of Preferences (GSP): (a) GSP is a non-contractual instrument by which industrialized (developed) countries unilaterally and based on non- reciprocity extend tariff concessions to developing countries. Following countries extend tariff preferences under their GSP Scheme: (i) United States of America (ii) New Zealand (iii) Belarus (iv) European Union (v) Japan (vi) Russia (vii) Canada (viii) Norway (ix) Australia (only to LDCs) and (x) Switzerland (b) GSP schemes of these countries detail sectors / products and tariff lines under which benefits are available, including conditions and procedures governing benefits. These schemes are renewed and modified from time to time. Normally Custo....
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....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 also provide services relating to issue of CoO, including details regarding rules of 80 origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility. The list of these agencies authorised under the various FTAs/ PTAs is given in Appendix 2B (d) Export Inspection Council (EIC) is the agency authorised to....
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....nsignments; (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 parts of products to constitute a complete product; (viii) disassembly; (ix) slaughter which means the mere killing of animals; and (x) mere dilution with water or another substance that does not materially alter the characteristics of the products. (b) Government has also nominated certain agencies to issue Non- Preferential Certificate of Origin (COO). These CoOs evidence origin of goods and do not bestow any right to preferential tariffs. List of 83 notified agencies is provided in Appendix-2 E. In addition, agencies authorised to issue Preferential C....
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....olicy for Merchandise Exports from India Scheme (MEIS) is given in Chapter 3 of FTP. An application for claiming rewards under MEIS on exports (other than Export of goods through courier or foreign post offices using e-Commerce), shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF 3A. The relevant shipping bills and e BRC shall be linked with the on line application. If application is filed for exports made through EDI ports, then the RAs shall not ask for any physical documents except under the provisions of para 3.01 (h) below and therefore hard copy of the following documents need not be submitted to RA: hard copy of applications to DGFT, EDI shipping bills, electronic Bank Realisation Certificate (e-BRC) and RCMC. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP. In case application is filed for exports made through non EDI ports, then applicant need to submit export promotion copy of non EDI shipping bills. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP. The applicant shall upload scanned copies....
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.... per Paragraph 9.12 of HBP. 87 92 3.02 Applications for Export of goods through courier or foreign post offices using e-Commerce (a) Application shall be filed online, using digital signature, in ANF 3D by exporter. The applicant shall submit the proof of landing in the manner prescribed under paragraph 3.03 of HBP. (b) Applicant shall file separate application for each port of export. (c) RA will manually examine the submitted documents before grant of scrip. 3.03 Proof of Landing (a) Wherever the reward under MEIS is available to all countries, proof of landing shall not be required to be submitted for claiming the reward (b) Uploading/submission of documents, as a proof of landing: As a measure of ease of doing business, documents as a proof of landing of export consignment in notified market can be digitally uploaded in the following manner:- (i) (ii) (iii) Any exporter may upload the scanned copy of document as mentioned at paragraph 3.03 (c) (i) under his digital signature. Status holders falling in the category of Three Star, Four Star or Five Star export house category may upload scanned copies of documents as mentioned at paragraph 3.03(c) (iv). ....
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.... Trade Policy(ies) and scrip is applied on or after the date of notification of current Foreign Trade Policy against such export of goods or services rendered, the application shall be made to Jurisdictional RA in the form with documents prescribed in the HBP v I 2009-2014. (b) Deleted. as (c) Applicants shall continue to file applications in respect of FPS/ MLFPS/FMS/VKGUY/SFIS/SHIS/IEIS and Agri Infrastructure Incentive Scheme Scrip in the application form and manner prescribed in the corresponding Hand Book of Procedures 3.06 Jurisdictional RA / RA Concerned (a) Applicant shall have option to choose Jurisdictional RA on the basis of Corporate Office/ Registered Office/Head Office / Branch Office address endorsed on IEC for submitting application/applications under MEIS and SEIS. This option need to be exercised at the beginning of financial year. Once an option is exercised, no change would be allowed for claims relating to that year. To illustrate, if an exporter has chosen RA Chennai for claiming rewards for exports made in 2015-16,then all claims for exports made in 2015-16, irrespective of the date of application shall be made to RA Chennai only. 90 ....
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....port from another port, the concerned DC shall issue Telegraphic Release Advice (TRA). In case of scrip applied under Service Exports from India Scheme, the applicant can choose any port as port of registration and mention it in the application at the appropriate column. RA will issue the scrip with such port of registration. Such Duty credit scrip needs to be registered at the port of registration of duty credit. Once registered at EDI port, scrip can be automatically be used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. In case port of 92 registration is a manual port, TRA shall be required for imports at any other port. 3.09 Facility for Split Scrips (a) (b) (c) On request, split certificates of Duty Credit Scrip subject to a minimum of Rs. 5 Lakh each and multiples thereof may also be issued, at the time of application. Once Duty Credit Scrip has been issued, request for splits can be permitted with same port of registration as appearing on the original Scrip. The above procedure shall be applicable only in respect of EDI enabled ports. In case of export through non-EDI ports, the facility of splits s....
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.... rewards under the scheme. In case the exporter does not intend to claim the benefit of reward under Chapter 3 of FTP exporter shall tick “N' (for No). Such marking/ticking shall be required even for export shipments under any of the schemes of Chapter 4 (including drawback), Chapter 5 or Chapter 6 of FTP. (ii) Non-EDI Shipping Bills: In the case of non-EDI Shipping Bills, Export shipments would need the following declaration on the Shipping Bills in order to be eligible for claiming rewards under MEIS: "We intend to claim rewards under Merchandise Exports From 94 India Scheme (MEIS)". Such declaration shall be required even for export shipments under any of the schemes of Chapter 4 (including drawback), Chapter 5 or Chapter 6 of FTP. (b) Whenever there is a decision during the financial year to include any new product/goods or new markets then to avail such rewards: (i) For exports of such products/goods, to such markets, a grace period of one month from the date of notification/public notice will be allowed for making this declaration of intent. (ii) After the grace period of one month, all exports (of such products/goods or to such markets) would have ....
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....m the date of communication by RA. In case of excess availment of rewards, the applicant shall refund the excess claim with interest as prescribed in paragraph 3.19 of FTP. 96 (f) In case the applicant fails to submit the required original documents/ rectify the deficiencies / refund the excess claim as stipulated above or does not respond to any communication regarding the Risk Management System within 15 days of receipt of such communication, RA will initiate action as per FTDR Act and Rules. 3.18 Status Certificate Policy for Status Holders is given in Chapter 3 of FTP. 3.19 Application for grant of Status Certificate (a) Status Certificates issued under FTP 2009-14 to an IEC holder shall remain valid till 30th September, 2015 or till the issuance of status certificate to such IEC holder under FTP 2015-20, whichever is earlier. (b) Applicants shall be required to file an application online for recognition of status under the Policy in ANF 3C. Scanned copy of relevant prescribed documents shall be uploaded by the applicant unless prescribed otherwise. (c) Online Application for status certificate shall be filed using digital signature with jurisdictional R....
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....lating to Duty Exemption / Remission Schemes is prescribed in Chapter 4 of Foreign Trade Policy. 4.02 General Provision (i) (ii) Application for grant of Advance Authorisation / Special Advance Authorization for export of Articles of Apparel and Clothing Accessories/Advance Authorisation for Annual Requirement / Duty Free Import Authorisation (DFIA) shall be filed online (digitally signed) by IEC holder to the concerned jurisdictional Regional Authority as per Appendix 1A. Applicant could be either Registered office or Head office or a branch office or a manufacturing unit of the IEC holder. Applicant shall upload documents as prescribed in ANF 4A, if any, at the time of online filing of application. No physical copy of application is required to be submitted to Regional Authority. (iii) In case an applicant is not able to upload any document as given in Appendix 4E electronically for fixation of adhoc norms / standardization of norms, then only such documents may be submitted in physical form to the concerned Norms Committee in DGFT headquarters. 4.03 Applicant details Where applicant is a branch office or a manufacturing unit, name of branch office or manuf....
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....80, 85 [email protected] NC-3 29,30 [email protected] NC-4 27, 28, 31 to 38, 44 to 49, [email protected] 68 to 71 NC-5 41 to 43, 50 to 67 [email protected] NC-6 1 to 26, 94 to 98 [email protected] NC-7 39,40 [email protected] (ii) An applicant shall indicate a valid email address for communication purpose and to ensure that this email address is active. (iii) The decisions of Norms Committees shall be available on the website of DGFT (http://dgft.gov.in) periodically and the applicants shall update themselves the status of norms fixation in respect of Authorisation obtained by them. (iv) Exporters / EPC shall provide data to the Norms Committee concerned for the fixation of SION/Adhoc Norms for an export product. Norms Committee shall endeavour to fix SION or adhoc norms on receipt of complete data. Any 102 (v) adhoc norm fixed under this para, on the basis of an application made by an exporter shall be valid for one authorisation for which such application is made and no repeat authorisations shall be issued. However, Norms Committee can specify extended validity period, not more than two years from the date of fixation of such adhoc norms, for grant of fur....
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....'No Objection Certificate' shall be obtained from Drug Controller and Narcotics Commissioner of India. 4.09 Cases requiring Sanitary Import Permit. (i) (ii) Where import of meat and meat products of any kind including fresh, chilled and frozen meat, tissue or organs of poultry, pig, sheep, goat; egg & egg powder; milk & milk products; bovine, ovine and caprine embryos, ova or semen; and pet food products of animal origin has been sought as an input under Advance Authorisation, the Regional Authority, while issuing Advance Authorisation shall endorse a condition that before effecting imports of any of these inputs, Sanitary Import Permit shall be obtained from the Department of Animal Husbandry, Dairying and Fisheries (DAHDF). Regional Authority shall also endorse a copy of authorisation to DAHDF, Krishi Bhawan, New Delhi. 104 4.10 Advance Authorisation for applicants with multiple units (i) Transfer of any duty free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. Benefit of CENVAT shall not be claimed on suc....
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....of the party. (v) Authorisation holder in such cases shall be entitled for further authorisation (s) as per norms ratified by Norms Committee without need for subsequent ratification by Norms Committee. In such cases the applicant would file application under "Adhoc Norms Fixed" category to the Regional Authority concerned. (vi) Where Norms Committee has already ratified norms for same export and import products in respect of an authorization obtained under paragraph 4.07, such norms shall be valid for a period of two years reckoned from the date of ratification. The same applicant can avail repeat authorisations based on such adhoc norms. Regional Authority based on such adhoc norms. 106 Another exporter, however, cannot be granted authorization by Regional Authority based on such adhoc norms. (vii) Wherever an applicant has applied for components on “net-to- net basis with accountability clause" and such cases fall under paragraph 6 of General Note for all Export Products, the same need not be referred to Norms Committee for fixation of norms. However, exporters shall indicate clearly details of such components imported on "net-to-net basis with account....
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....or fixation of norms by Norms Committees (i) Deleted. (ii) In case application for fixation of adhoc norms / SION is rejected on ground of non-furnishing of required documents/ information to Norms Committee or technical authority represented in Norms Committee, authorisation holder shall be liable to pay customs duty with interest as notified by DoR and amount as per paragraph 4.49(a)(ii). In case SION for the said product is notified, SION would be made applicable for deciding wastage norms and EO. 108 (iii) In cases where entitlement of the applicant for grant of Advance Authorisation as per paragraph 4.12 was lower than the quantity of input applied by the applicant under Advance Authorisation and export obligation is completed pending fixation of norms by Norms Committee, entitlement for authorisation as given in paragraph 4.12 may be re-credited upon production of documentary evidence (copies of Shipping bill / bill of export/ Tax invoice for supply prescribed under GST rules) showing fulfilment of export obligation in respect of previous authorisations. However, bond waiver / redemption shall not be allowed pending fixation of norms in such cases. 4.17 ....
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....in the authorisation, before allowing redemption or Bond- waiver against individual advance authorization issued for pharmaceutical product(s) manufactured through NI process. As a result of the verification process, in case, it is found that the authorisation holder has consumed lesser quantity of inputs than imported, authorisation holder shall be liable to pay customs duty on unutilized imported material, along with interest thereon as notified by DoR, or effect additional export within the EO period to account for the export of the material remaining un utilized. However, for the Customs duty component, the authorisation holder has also the option to furnish valid duty credit scrip issued under Chapter 3 of FTP. 4.21 Maintenance of Proper Accounts for Authorisations issued under Para 4.18 of HBP Every Advance Authorisation holder shall maintain a true and proper account of consumption and utilization of duty free imported / domestically procured inputs against each authorisation as prescribed in 110 Appendix 4-1. This record in Appendix 4-1 format, duly verified and certified by the jurisdictional Customs Authority, shall be submitted to the concerned Regiona....
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....xporter(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. 4.26 Description of an Advance Authorisation An Advance Authorisation shall, inter-alia, specify: (a) (b) (c) (d) Names and description of items including specifications, where applicable, to be imported and exported / supplied; Quantity of each item to be imported or wherever quantity cannot be indicated, value of item shall be indicated. Wherever, quantity and value of individual inputs is a limiting factor in SION, same shall be applicable; Aggregate CIF value of imports; and FOB / FOR value and quantity of exports / supplies. 112 4.27 Exports/Supplies in anticipation or subsequent to issue of an Authorisation. (a) (b) (c) (d) Exports/supplies made from the 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. Export/supply document(s) s....
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....e port for export by the ultimate exporter (holder of Advance Authorisation or DFIA). In such cases, shipping bill shall be in the name of the ultimate exporter with the name of intermediate supplier endorsed on it. (c) Facility of Advance Authorisation shall be available even in cases where intermediate supplier has supplied or intend to supply material subsequent to fulfilment of EO by exporter holding Advance Authorisation / DFIA from where invalidation letter was issued. (d) The invalidation letter shall specify the following: (i) Name, Address and GSTIN of supplier; (ii) GSTIN & Address of recipient unit of Advance Authorisation/DFIA holder where inputs would be processed; 114 (iii) Name, description including specifications, where applicable, and quantity of items; and (iv) Individual value of items to be procured. 4.31 Advance Release Order (ARO) Application shall be filed online in ANF 4A to Regional Authority concerned for grant of ARO to procure inputs from indigenous sources / STES. 4.32 Details to be given for issue of ARO (a) Application for ARO and ARO shall specify: (b) (i) Name, Address and GSTIN of supplier; (ii) GSTIN & Address of recipi....
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....processed from any manufacturer under Actual User condition as per job work regulations prescribed in terms of provisions of GST Acts under intimation to the Customs authority. However, such restriction shall not be applicable in case of transferable DFIA holder. 116 4.37 Port of Registration (a) Advance Authorisation shall be issued for purpose of import and export through one of sea ports or airports or ICDs or LCS specified below. Authorisation holder shall register authorisation at the port specified in 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 other specified port. However, exports may be made through any of the specified ports. Sea Ports: Bedi (including Rozi-Jamnagar),Chennai, Dahej, Dharamtar, Ennore (Tamil Nadu), Haldia, Hazira(Surat), Jamnagar, Kakinada, Kandla, Kattupalli Sea Port (Tamil Nadu), Kochi, Kolkata, Krishnapatnam, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Surat (Magdalla), Tuticorin, Vadinar, Vis....
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....est for clubbing shall be made in ANF - 4C to the concerned RA who has issued the Authorisations. (iii) Facility of clubbing of Advance Authorisations shall be available only for redemption / regularisation of such Authorisations and no further import or export shall be allowed. (iv) Facility of clubbing shall also be available for Advance Authorisations for Annual Requirement issued during Foreign Trade Policy period 2009-14 and 2015-20, wherever exports and imports have taken place as per Standard Input Output Norms (SION) notified. (v) Only Authorisations under which similar duty exemption has been availed shall only be allowed to be clubbed. Such Authorisations may pertain to different financial years. (vi) In case, exports are made outside EO period of any Authorisation, EO extension may be allowed before clubbing of such authorisation, as per Para 4.42 of Handbook of procedures on payment of composition fee. (vii) Only such Advance Authorisations shall be clubbed where exports under all Authorisations have been made within the initial/ extended EO period of the earliest issued Authorisation. (viii) Clubbing shall be permitted only when there is shortfall in....
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....h Authorisations shall be allowed provided all exports are completed within initial/extended Export Obligation period reckoned from date of earliest import in any of the Authorisations proposed to be clubbed. 4.39 Enhancement/ Reduction in the value of Advance Authorisation (a) (b) In respect of an Advance Authorisation, Regional Authority concerned (as per their financial powers) may consider a request: (i) (ii) for enhancement / reduction in CIF value of Advance Authorisation; enhancement / reduction in CIF value, quantity of inputs, FOB value and quantity of exports of an Advance Authorization. However, VA after such enhancement does not fall below minimum VA stipulated (for the export product) in FTP and Hand Book of Procedures laid thereunder and there is no change in input-output norms and FTP under which Advance Authorisation was issued. However, in case of Advance Authorisation (s) issued prior to 27.8.2009 under the FTP, 2004-09, the following conditions shall apply for any enhancement in the value of the authorisation: (i) Wherever exports are on or subsequent to 27.8.09, enhancement in CIF / FOB values shall be subject to a minimum VA of 15% or ....
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....t obligation under Advance Authorisation shall be 18 months from the date of issue of Authorisation. Period of EO fulfillment under an Advance Authorisation shall commence from date of issue of Authorisation, unless otherwise specified. (b) In cases of supplies to projects in India under Chapter-7 of FTP or projects abroad, the Export Obligation period shall be co- terminus with contracted duration of the project execution or 18 months whichever is more. (c) Export Obligation for items falling in categories of defence, military store, aerospace and nuclear energy shall be 24 months from the date of issue of authorization or co-terminus with contracted duration of the export order whichever is more. (d) Extension in export obligation period for Authorisations issued under Appendix-4J (issued under FTP 2015-20) shall be allowed for a period not more than the half of the stipulated export obligation period. In such cases, composition fee shall be levied @ 0.5% per month of unfulfilled FOB value, in case exports effected are more than 50% within initial Export Obligation period and @ 1% per month where less than 50% exports have been effected within initial export....
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.... (a) (b) (c) (d) Regional Authority, 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. In addition, this information may be generated from Computer System and maintained in a book form. Within two months from the date of expiry of EO period, Authorisation holder shall file application online by linking details of shipping bills against the authorization. In case of online filing of EODC application, Exporters shall link all exports on line on DGFT system by linking file number / authorisation number with the relevant shipping bill numbers / bill of exports / invoices in case of deemed exports/Tax invoices for supplies prescribed under GST rules on quarterly basis. In case of non EDI shipping bills and supplies under Chapter-7 of FTP, exporter shall file relevant details manually on the website of the DGFT within two months from the date of expiry of EO period. Copies of shipping bills shall be submitted to Regional Authority concerned for verification within two months from date of expiry of export ....
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....authority, in respect of following inputs: 4.45 A "Alloy steel including stainless steel, copper alloy, synthetic rubber, bearings, solvents, perfumes/ essential oils/aromatic chemicals, surfactants, relevant fabrics and marble.†Special Advance Authorisation for export of Articles of Apparel and Clothing Accessories covered under Chapter 61 and 62 of ITC(HS) Classification of Export and Import. (i) (ii) Policy relating to Special Advance Authorisation for export of Articles of Apparel and Clothing Accessories covered under Chapter 61 and 62 of ITC(HS) Classification of Export and Import is prescribed in Para 4.04A of Foreign Trade Policy. Provisions of Para 4.05, 4.06, 4.10, 4.11,4.12(v)&(vi), 4.21, 4.24, 4.25, 4.26, 4.29, 4.35, 4.36, 4.37, 4.39, 4.40, 4.41, 4.42, 4.43, 4.43A, 4.44, 4.46, 4.47(b), 4.49, 4.50, 4.51, 4.52 of Hand Book of Procedures shall be applicable to this scheme in so far as they are not inconsistent with this scheme. 4.46 Fulfilment of Export Obligation Authorisation holder shall file online application in ANF 4F to Regional Authority concerned and upload prescribed documents in support of fulfilment of EO. 127 4.47 Redemption / N....
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.... Obligation Discharge Certificate (EODC): (i) On completion of exports and imports, the Authorisation holder shall submit online application in ANF-4F as in (a) (i) above. In such cases, if EO has been fulfilled, the Regional Authority may issue EODC / Redemption Certificate to Authorisation holder and forward a copy to the Customs authority at the port of registration of Authorisation indicating the same details of proof of fulfilment of EO as stated in paragraph (a) above evidencing fulfilment of Export Obligation. (ii) Copy of EODC will also be endorsed by Regional Authority to Customs at the Port of Registration by post till system of transmitting these through EDI under message exchange between DGFT and CBEC is introduced. (c) Ordinarily, redemption of BG / LUT shall not preclude customs authority from conducting random checks and from taking action against Authorisation holder for any misrepresentation, mis- declaration and default detected subsequently as per the Customs Act. (d) Authenticity of such Certificate shall be verified by referring to DGFT website (dgft.gov.in) or from the websites of Zonal offices of DGFT. Zonal offices of DGFT shall publish d....
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.... penalty shall be imposed if Authorisation holder has achieved. minimum VA prescribed. However, if VA falls below the minimum VA prescribed, Authorisation holder shall be required to deposit an amount equal to 1% of shortfall in FOB value in Indian Rupee through TR in authorised branch of Central Bank of India as above or through EFT mode or through credit card. (c) Value wise shortfall shall be calculated with reference to actual quantity of exports and FOB value of realisation with reference to pro-rata quantity of imports and CIF value. For example, if export performance is only 50% quantity wise but import has been for complete CIF value permitted, then VA would be calculated on a pro- rata basis, i.e. with reference to 50% of CIF value of imports. This would, accordingly, imply that where Authorisation holder is unable to export, no penalty on value wise shortfall shall be imposed. (d) If EO is not fulfilled both in terms of quantity and value, the Authorisation holder shall, for the regularisation, pay as per a), b) and c) above. (e) In case an exporter is unable to complete EO undertaken in full and he has not made any import under Authorisation, Authoris....
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....ability of applicable duties and interest. 4.50 Payment of Customs Duty and Interest in case of bonafide default in EO (a) Customs duty with interest as notified by DoR 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 0037 - Customs and minor head 001-Import Duties" in prescribed T.R. Challan within 30 days of demand raised by Regional / Customs Authority and documentary evidence shall be produced to this effect to Regional Authority / Customs Authority immediately. Exporter can also make suo motu payment of customs duty and interest based on self/own calculation as per procedure laid down by DoR. (b) Mode of payment: Following modes of payment are available: (c) (i) Payment in cash through TR Challan to Customs Authority. (ii) Payment of customs duty through debit of valid duty credit scrips issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or Chapter 3 of this FTP or post-export EPCG duty remission scheme scrip, in respect of goods which are permitted under the respe....
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....e Original EP copy of Shipping Bill / original BRC has been lost, request for EODC, No BG / LUT condition under Advance Authorisation / DFIA scheme or endorsement of transferability under DFIA scheme can be considered subject to submission of following documents in lieu of those original documents: (i) A duplicate / Customs Certified / Self-attested copy of the shipping Bill in lieu of the original; Duplicate / Bank certified copy of BRC in lieu of original; (ii) An application fee equivalent to 1% of duty saved amount. However, no fee shall 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 Regional Authority, if found subsequently; (iv) An indemnity bond by exporter to the effect that he would indemnify Government for financial loss, if any, on account of duty free import entitlement availed / allowed against lost Shipping Bills / BRC. Customs Authority, before allowing redemption of BG / LUT or clearance after endorsement of "No BGLUT condition" or endorsement of transferability....
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.... accounts of import and its utilisation 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 4H. These records are required to be sent to Regional Authority concerned 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. GEMS AND JEWELLERY SECTOR 4.58 General Provision Policy relating to Gem Replenishment Authorisation and scheme for gold/ silver/platinum jewellery is given in FTP. Application in respect of export promotion scheme for gems & jewellery sector including those of Nominated Agency Certificate shall be made to concerned Regional Authority as per Appendix 4A. 137 4.59 Application for Replenishment Authorisation (a) Application for REP Authorisation shall be filed online in ANF 4H and upload the documents prescribed therein to concerned Regional Authority as per Appendix 4A. (b) Application shall be filed within six months following the month during which the export proc....
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.... gold / platinum / silver Jewellery and articles thereof. 6.0% (for those studded with coloured Gem stones) and 7.0% (for those studded with diamonds). c) Any jewellery / articles manufactured by fully mechanized process 2% d) Goldsilver platinum medallions & 1.5% coins (excluding coins of nature of legal tender) e) Gold / silver / platinum findings / 2.5% mountings manufactured by mechanized process 4.62 Entitlement Entitlement of quantity of gold / silver / platinum against the export of articles made out of these metals shall be quantity of gold / silver / platinum in item of export plus admissible wastage / manufacturing loss. In the case of Studded Jewellery, the calculation of the quantum of precious metal shall be done excluding the weight of studding. 140 4.63 Loss of Gem and Jewellery in transit Consignments of gem and jewellery items exported out of country and lost in transit after exports, where foreign exchange against such exports has been realised or insurance claims settled, will also be eligible for REP Authorisation. 4.64 Gem & Jewellery Replenishment Authorisations (a) (b) Gem REP Authorisations shall be valid for import of ....
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....g documents: (i) (ii) E.P copy of the shipping bill; Customs attested Tax invoice for export/supplies as prescribed under GST rules; (iii) Bank certificate/e-BRC of realisation in Appendix 2U. In case of personal carriage of jewellery by foreign buyer, following documents should be submitted by the exporter/seller as proof of exports for claiming export entitlements: (c) (i) Copy of shipping bill filed by Indian Seller; (ii) copy of Currency Declaration Form filed by Foreign Buyer with Customs at the time of his arrival; and (iii) Foreign Exchange Encashment Certificate from Bank. In addition to this, Personal Carriage on Documents Against Acceptance (DA)/ Cash On Delivery (COD) basis is also allowed. 142 (d) Exporter will have to furnish following documents as proof of exports for claiming export entitlements: (i) Copy of Shipping Bill filed by Indian Seller; and (ii) Bank Certificate / e-BRC of Export and Realisation. Instructions issued by Customs Department in this regard should be followed mutatis mutandis. 4.69 Conversion of Purity/Fineness For conversion of quantity of gold/ silver/platinum in terms of equivalent quantity in terms of fineness, ....
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....ented at foreign Post Office; Certificate from nominated agencies indicating price at which gold/ silver/platinum was booked or given on outright sale basis or loan basis; (iii) Three copies of Tax invoices for export/supplies as prescribed under GST rules. 144 4.74 Export of Cut & Polished Diamonds for Certification/ Grading & Re-import Following are authorized laboratories for certification / grading of diamonds of 0.25 carat and above: (1) International Gemological Institute (IG) - Hong Kong. (2) American Gem Society Laboratories (AGS Laboratories), 8917 West Sahara Avenue, Las Vegas, Nevada 89117; (3) Central Gem Laboratory, Miyagi Building, 5-15-14 Ueno Taito- Ku, Tokyo, Japan; (4) Diamond Trading Company, Maidenhead, UK; (5) European Gemological Laboratory (EGL), USA; (6) Gemological Institute of America (GIA), USA; (7) Hoge Road Voor Diamond, Antwerp, (HRD); (8) International Diamond Laboratories DMCC, Dubai. (9) The Robert Mouawad Campus, International Gemological Institute (IGI) USA; (10)World Diamond Centre of Diamonds High Council, Antwerp, Belgium. (11) GIA Hong Kong Laboratory Ltd., Hong Kong; (12) Gemological Research (Thailand) Co. Ltd., Ba....
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....tory, to function as Authorised Laboratory for certification/ grading of diamonds of 0.25 carat and above. Based on the Inspection Report and recommendations of the GJEPC, the concerned laboratory would be considered for inclusion in paragraph 4.42 or 4.43 of FTP as the case may be. 146 4.77 Export Against Supply By Foreign Buyer (a) Before clearance of each consignment of import supplied by foreign buyer, Nominated Agency / Status Holder having Nominated Agency Certificate/Eligible Exporter shall execute a bond with Customs, undertaking to export within stipulated period in contract, gold/silver/platinum jewellery or articles equivalent to entire import quantity of gold/silver/platinum, mountings and findings etc excluding admissible wastage. (b) (c) In case of direct supply of gold/silver/platinum, alloys, findings and mountings of gold/silver/platinum and plain semi-finished gold/silver/platinum jewellery to status holder/ exporter, Status Holder/exporter shall furnish a Bank Guarantee/LUT, as per Customs Rules and regulations to Customs equivalent to Basic Customs Duty leviable on imported gold/ silver/ platinum, alloys, findings and mountings of gold/ sil....
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....minated agency in case of exports through nominated agency. If exports cannot be made within this period, exporter shall file a fresh shipping bill. (e) At the time of export, exporter shall submit following documents: (i) Shipping bill with two extra copies where exports are made from a Customs House other than Customs House 148 (f) (g) (h) (i) through which corresponding import of gold/ silver/ platinum/plain semi-finished gold/silver/ platinum jewellery was effected. In other cases, shipping bill with an extra copy; (ii) Three copies of tax invoices for export/supplies as prescribed under GST rules; (iii) Certificate from nominated agency indicating quantity and value of items supplied by foreign buyer. Customs authorities shall return two copies of shipping bill and connected invoice duly attested. One copy shall be sent to person who presented documents and the other copy shall be sent by Customs to office of nominated agency/Status holder/ exporter. In case of exports through nominated agency, exporter shall submit proof of exports to nominated agency within 15 days of exports, who shall, after verifying documents, release admissible quantity of the....
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.... more than one exhibition within 45 days of close of first exhibition, then 60 days shall be counted from date of close of last exhibition. In case of exhibition in USA, the time period shall be 90 days instead of 60 days mentioned above. In case of personal carriage of gems and jewellery for holding / 150 participating in overseas exhibitions, value of such gems and jewellery shall not exceed US $ 5 million. Gold/ silver/ platinum content on items sold in such exhibitions may be imported as replenishment. (b) Exporter shall take replenishment from nominated agency within 120 days from the close of the exhibition gold /silver / platinum for replenishment content against items sold abroad in exhibition. (D) Personal Carriage of gems & jewellery or export through airfreight/post parcel route for Export Promotion Tours/photo shoots/fashion shows overseas. Personal carriage/export through airfreight/post parcel route of gold/silver/ platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto US $ 1 Million for export promotion tours/photo shoots/fashion shows and temporary display/ sale abroad is also permitte....
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.... and admissible wastage. 152 (b) (c) Applicant shall at the time of booking deposit an earnest money for a minimum amount of 20% of notional price of precious metal, which shall be adjusted at actual sale. Exporter may also export jewellery on a notional rate based on certificate provided by Bank. Exporter must fix price within credit terms allowed to buyer and realise proceeds within the due date of the credit terms or 180 days, whichever is earlier. Exporter exporting on a notional basis under Replenishment Scheme must book the same quantity of gold with Nominated Agency on same rate that he may have booked with buyer. Nominated agencies shall purchase precious metal on behalf of exporter at the rate so fixed and thereafter issue a purchase certificate bearing a serial number to exporter indicating quantity of gold/ silver/platinum and CIF value, in dollars including the Rupee equivalent. Price shall be actual price at which gold/silver/platinum is purchased by nominated agencies plus permitted service charges levied by nominated agencies shall be included with the price of gold/ silver/ platinum for value addition. Duplicate and triplicate copies of exporter....
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.... from date of export. This price shall be communicated to nominated agencies who will issue a 154 (e) certificate showing final confirmation of the rate to the bank negotiating documents, to ensure export proceeds are realized at this rate. Nominated agencies may accept payment in dollars towards cost of import of precious metal from EEFC account of exporter. 4.85 Exports against Advance Authorisation (a) (b) (c) Procedure applicable to Advance Authorisations under Chapter 4 of Hand Book of Procedures shall generally apply to this scheme except norms for value addition, EO period and regularization of default. Value addition for Gems and Jewellery items shall be as per paragraph 4.61 of this Handbook of Procedures. EO will be required to be fulfilled within 120 days from date of import of each consignment against Authorisation. However EO period shall be 180 days from date of import of findings, mountings made of gold, platinum and silver and export of jewellery. No further extension in EO period will be allowed. Advance Authorisation holder may also import gold as replenishment after completion of exports. Advance Authorisation holder may obtain gold/silve....
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....r examination and release. Clearance of imports under this scheme shall be as per normal customs clearance procedure. 156 4.90 Duty free import of samples Duty free import of gems and jewellery samples upto Rs 3 lakh or 0.25% of the average of last three years export turnover of gems and jewellery items, whichever is lower, shall be allowed in a financial year as per Customs notification. 4.91 Re-import of rejected jewellery An exporter of plain/ studded precious metal jewellery shall be allowed. to re-import duty free jewellery rejected and returned by buyer up to 2% of FOB value of exports in preceding licencing year (based on CA certified copy of export of preceding year) with refund of any duty exemption/refund/replenishment benefit availed on inputs used as per customs rules and regulations. 4.92 Diamond & Jewellery Dollar Accounts Policy for Diamond and Jewellery Dollar Accounts is given in paragraph 4.50 of FTP. Detailed procedure for its operation will be notified separately. 4.93 Export and import of Diamond, Gemstone & Jewellery on consignment basis (a) Policy for export and import of diamond, gemstone and jewellery on consignment basis is given in ....
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....f yearly return within 15 days of every completed half year, GJEPC shall seek comments of defaulting Nominated Agencies. GJEPC will also forward the particulars of defaulting Nominated Agency to DGFT headquarters for taking appropriate action against defaulting Nominated Agency. (iii) Monitoring by Regional Authorities of DGFT: Regional Authority which has issued Nominated Agency Certificate shall monitor performance of such Certificate holders based on the half yearly returns to be filed by such agencies to the concerned Regional Authority. The Nominated Agency shall file half yearly return to Regional Authority in the month of October (for the period April to September) / April (for the period October to March) as per the format given in Appendix 4-M of Hand Book of Procedures. Regional Authority shall consolidate and verify these returns. Regional Authority will also inform DGFT which agency has not filed the return and to also take appropriate action within 30 days for suspension / cancellation of the Nominated Agency Certificate. DGFT headquarters can also review the performance of Nominated Agencies, whenever necessary. 159 CHAPTER 5 EXPORT PROMOTION CA....
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....f the said period for producing the certificate by a maximum period of 12 months with a composition fee of Rs. 5000/-. Where the authorisation holder opts for independent Chartered Engineer's certificate, he shall send a copy of the certificate to the jurisdictional Customs Authority for intimation/record. The authorization holder shall be permitted to shift capital goods during this period to other units mentioned in the IEC and RCMC of the authorization holder subject to production of fresh installation certificate. In the case of import of spares, the installation certificate shall be submitted by the Authorization holder within a period of three years from the date of import. 5.05 Port of Registration EPCG Authorisation shall be issued with a single port of registration as per paragraph 4.37 of HBP, for imports. However, exports can be made from any port specified in paragraph 4.37 of HBP. 161 5.06 Import of spares, tools, refractories and catalysts (a) Applications for procurement of capital goods covered under sub- paragraphs (a) (iii) and (iv) of paragraph 5.01 of FTP shall contain a list of plant/machinery installed in factory/premises of the applicant ....
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....apital Goods would be imposed on the de-bonding unit shifting to the EPCG Scheme. 5.08 Sourcing of Capital Goods Manufactured Indigenously (a) EPCG authorisation holder intending to source capital goods manufactured indigenously shall make a request to the RA for invalidation of EPCG authorisation for direct import / issuance of Advance Release Order (ARO) for availing deemed export benefits as given in paragraph 7.03 of FTP read with paragraph 7.02(c) of HBP. (b) (c) (d) This request can be made either along with application or during the validity period of EPCG Authorisation. Applicant shall give the name and address of the manufacturer(s) of capital goods. RA concerned will issue the invalidation letter / ARO, in quadruplicate. 163 5.09 Issuance of Advance authorisation for import of inputs Indigenous manufacturer intending to supply capital goods to EPCG authorisation holder may apply to RA for issuance of Advance authorisation for import of inputs including components required for manufacture of capital goods to be supplied to EPCG authorisation holder. 5.10 Conditions for fulfilment of Export Obligation In addition to conditions in paragraph 5.04 of FT....
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.... were manufactured by the license holder. (v) Financial evidence for having received proceeds through normal banking channel from third party exporter's account to the authorization holder's account on account of such exports towards such third party supplies. (vi) Disclaimer certificate from third party that they shall not use such proceeds towards ΕΟ fulfillment of any EPCG authorization (s) obtained by them. 5.11 Realization of Export proceeds Export proceeds shall be realized in freely convertible currency except for deemed exports supplies under Chapter 7. Exports to SEZ units/Supplies to developers/ co-developers irrespective of currency of realization, would 165 also be counted for discharge of Export Obligation. Realization in case of supplies to SEZ units shall be from foreign currency account of the SEZ unit. 5.12 Calculation of Average Export Obligation While calculating Average Export Obligation, exports counted/being counted for fulfilling specific EO against EPCG Authorisations within valid EO Period (whether original or extended) that have been made in the preceding 3 years will not be taken into account. 5.13 Exemption from maintenance....
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....ions of paragraph 5.8 of HBP Vol. 1 (RE-12) as amended till 17.04.2013. 167 (iii) Authorisations issued from 18th April, 2013 till issue of Notification of FTP 2015-20 shall be governed by provisions of paragraph 5.8 of HBP Vol. 1 as amended vide PN No. 1 dated 18.04.2013. (iv) Authorisations issued from 1st April, 2015 till 4th December 2017 shall be governed by provisions of paragraph 5.14 of HBP as amended vide PN No. 1 dated 01.04.2015. 5.15 Monitoring of Export Obligation Authorisation holder shall submit to RA concerned by 30th April of every year, report on fulfilment of export obligation by secured electronic filing using digital signatures/ or hard copy thereof. 5.16 Automatic Reduction/ Enhancement upto 10% Duty saved amount and pro rata Reduction/ Enhancement in export obligation If authorization issued has been utilized for import of goods: - (a) (b) in excess of duty saved amount indicated on the authorization by not more than 10%, the authorization shall be deemed to have been enhanced by that proportion. Customs shall automatically allow clearance of such goods without endorsement by RA concerned. The authorization holder shall furnish additio....
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....in exports of that particular sector/product group during the relevant year as against the preceding year. However, in case export decline is continuous over consecutive years, the base year for calculation of eligibility and calculation of reduction in average export obligation will be taken as the year after which the exports have shown continuous decline. The sectors/product groups for which this relaxation is to be allowed shall be conveyed by the DGFT to all the RAs within seven months of the end of the previous financial year, and the RAs shall re- fix the annual average EO for previous year accordingly for exporters in that sector / product group. 5.20 Automatic EO extension in the event of ban on export product Whenever a ban/restriction is imposed on export of any product, export obligation period in respect of EPCG authorisations already issued prior to imposition of ban on such export products would stand automatically extended for a period equivalent to duration of such ban, without any composition fee. Authorisation holder would not be required to maintain average E.O. as well for the ban period. 5.21 Deleted 5.22 Redemption (a) (b) Authorisation ....
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....erwise unfit for use may be exported, within two years from the date of clearance by Customs of such goods, with permission of RA / Customs Authority and Capital Goods in replacement thereof be imported under EPCG scheme. In such cases, while allowing export, the Customs shall credit the duty benefit availed which can be debited again at the time of import of such replaced Capital Goods. Capital Goods imported under EPCG scheme, may be re-exported for repairs abroad within three years from the date of clearance by Customs of such goods, with permission of RA / Customs Authority. The duty component on the expenditure incurred on the repairs as well as the insurance and the freight, both ways shall be taken into account for re-fixation of the EO. 5.26 Penal Action In case of failure to fulfil export obligation or any other condition of authorisation, authorisation holder shall be liable for action under FT (D&R) Act, 1992, as amended, Orders and Rules made thereunder, provisions of FTP/HBP, Customs Act, 1962, as amended from time to time or any other law in force. 5.27 Clubbing of EPCG authorisations (a) Clubbing of two or more EPCG authorisations issued to the sa....
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....of the Authorisation; Average EO, if any; (iii) Specific EO @ 85% of the applicable specific EO, computed as if the imports were to take the benefit of duty exemption; and (iv) EOP, which shall commence from the Authorisation issue date. (d) Exporter can file request in ANF 5 B, for issuance of Duty Credit Scrip(s) in proportion to the EO completed within the specified EOP. Only for first such request, proof of actual duty payments on Capital Goods, nexus and installation certificate(s) of Capital Goods shall be submitted alongwith proof of fulfilment of EO alongwith proof of maintenance of Average EO. Subsequently, only proof of fulfilment of specific EO (alongwith proof of maintenance of Average EO) additionally completed vis-Ã -vis specific EO fixed {as in c(iii) above} may be submitted, unless there have been any changes in documents/proofs submitted earlier. (e) (f) RA shall issue freely transferable duty credit scrip(s) equivalent to proportionate EO fulfilled. The computation of freely transferable Duty Credit Scrip(s) will be based on basic Customs duty amount paid. (g) Deleted (h) All provisions of the existing EPCG Scheme shall apply insofar as t....
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....production. In case the unit is not able to commence production in initial validity of 2 years, an extension of one year may be given by the DC for valid reasons to be recorded in writing. Subsequent extension of one year may be given by the Unit Approval Committee subject to condition that two thirds of activities including construction, relating to the setting up of the Unit are complete and Chartered Engineer's certificate to this effect is submitted by the Unit. Further extension, if 176 necessary, will be granted by the Board of Approval. Once unit commences production, LoP / LoI issued shall be valid for a period of 5 years for its activities. This period may be extended further by DC for a period of 5 years at a time. (c) Proposals for setting up EOU requiring industrial licence may be granted approval by DC after clearance of proposal by BOA (as per Appendix 6 C of Appendices & ANFs) and Department of Industrial Policy and Promotion within 45 days on merits. (d) STP/EHTP complexes can be set up by Central Government, State Government, Public or Private Sector Undertakings or any combination thereof, duly approved by Inter-Ministerial Standing Committee (....
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....cerned as in Appendix 6 E of Appendices & ANFS. (b) All EOU / EHTP / STP / BTP units should have permanent e-mail address. No LUT for new units shall be executed unless unit has its permanent e-mail address and digital signature on said e-mail ID. In event of an EOU not having permanent e-mail address and digital signature, further imports and DTA sale shall not be permitted by DC. 6.03 Export of Goods and Services (a) Software units may undertake exports using data communication links or in form of physical exports (which may be through courier service also), including export of professional services. 178 (b) (c) (d) EOUS shall be permitted to export jewellery on basis of a notional rate certificate issued by nominated agency. This rate will be based on prevailing Gold / US$ rate and US$ / INR rate in notional rate certificate. Certificate issued by nominated agency should not be older than 7 working days of date of shipment. Exporter shall have flexibility to fix price and repay gold loan within 180 days from date of export. Price shall be communicated to nominated agencies who will issue a certificate showing final confirmation of rate to bank negotiati....
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....pital goods and inputs in farm / fields / quarries with prior intimation to jurisdictional Customs 180 (b) (c) (d) (e) authorities, provided ownership of goods rests with EOUS. Granite sector would also be allowed to take spares upto 5% of value of Capital Goods to quarry site. Procedure as prescribed under Customs/Central Excise rules for EOUS and units in EHTP / STP / BTP will be followed, and appropriate bond executed with Customs/Central Excise Authorities. (i) The period of utilisation of goods, including capital goods, shall be co-terminus with the validity of LoP. (ii) However, imported tea shall be utilized within a period of 6 months from date of import. Similarly, export obligation against import of items {covered by Chapter 9 of ITC(HS)} and coconut oil shall be fulfilled within a period of 90 days from the date on which first import consignment is cleared by Customs Authorities. (iii) Further, in case of import of spices for VA purpose like crushing/grinding / sterilization or for manufacture of oils and oleoresins of pepper, cardamom and chillies (and not for simple cleaning, grading, re-packing etc.), EO shall be fulfilled within 120 days fr....
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.... or (iii) EHTP or (iv) BTP may work from a place outside the said unit, subject to the following conditions: (i) (ii) There must be an Authorisation from the unit specifying the duration of such authorization. Responsibility for carrying out the work and supervision, if any, be that of the unit, which will be liable for any misuse. (iii) Export of the resultant products / services would take place only from the premises of the unit. 6.09 Leasing of Capital Goods Value of imported capital goods financed through leasing companies or obtained free of cost and / or on loan / lease basis, shall also be taken into account for purpose of calculation of NFE as defined in FTP. 6.10 Net Foreign Exchange (NFE) Earnings (a) EOU / EHTP / STP / BTP unit shall be a positive net foreign exchange earner. NFE earnings shall be calculated cumulatively in the block period as per Paragraph 6.04 of FTP, according to the formula given below. Items of manufacture for export specified in LoP / Lol alone shall be taken into account for calculation of NFE. Positive NFE = A - B> 0 Where 'NFE' is Net Foreign Exchange; 'A' is FOB value of exports by EOU / EHTP / STP / BTP unit; 183 (b)....
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....ce of EOUS shall be monitored by Units Approval Committee as per guidelines given in Appendix 6 F of Appendices & ANFs. Performance of EHTP/STP / BTP shall be monitored by DeitY / DoBT jointly with jurisdictional Customs authority. 6.13 Conversion of Scrap / Dust / sweeping of Gold / Silver / Platinum into Standard Bars Scrap / dust / sweeping of gold / silver / platinum may be sent to Government of India Mint / private mint from EOU / EHTP / STP units and returned to them in standard bars in accordance with procedure prescribed by Customs authorities, or may be permitted to be sold in DTA on payment of applicable GST and compensation cess alongwith reversal of duties of Customs leviable under First Schedule f the Customs Tariff Act, 1975 availed as exemption on inputs, on basis of gold / silver / platinum content, as may be notified by Customs authorities. 6.14 DTA Supplies Notwithstanding provision of DTA sales in Paragraph 6.08 of FTP, such DTA sales shall not affect application, to any goods, of any other prohibition or regulation affecting import thereof in force at the time, when 185 such goods are imported. This also does not confer any immunity, exemptio....
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....obligation under EOU / EHTP / STP / BTP scheme only. 6.20 Others Entitlements (a) (b) FOB value of export of an EOU / EHTP / STP / BTP unit can be clubbed with FOB value of exports of its parent company in DTA or vice versa for the purpose of according Export House and Trading House status. Sectoral norms as notified by Government shall apply to FDI in service activities. (c) STP Units / EHTP Units / Software EOUS may also use all duty and/or tax free equipment / goods for training purpose (including commercial training), subject to condition that no duty free equipment / goods shall be installed outside premises of the unit for this purpose. (d) Export of iron ore shall be subject to decision of Government. Requirements of other conditions of exports like 187 minimum export price / export in consumer pack etc. as per ITC (HS) shall apply in case raw materials are sourced from DTA and exported without further processing / manufacturing by EOU. Export of textile items shall be covered by bilateral agreements. Wood based units shall comply with direction of Supreme Court contained in its order dated 12.12.1996 in Writ (civil) No 202 of 1995- T.N.Godavarman Thi....
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....broad; (ii) job work charges to be paid to the sub-contractor abroad; and (iii) value of intermediate goods; supported with documents like (a) sale price contract / or invoice for the finished goods, (b) job work contract and (c) the basis of arriving at the value of intermediate goods. The EOU / EHTP / BTP / STP unit shall also ensure full repatriation of foreign exchange declared as the transaction value of the finished goods cleared from the sub-contractor's premises abroad. 6.22 Contract Farming EOUS engaged in production / processing of agriculture / horticulture / aquaculture products may, on basis of annual permission from Customs 189 authorities, take out inputs and equipments (specified in Appendix 6 I of Appendices & ANFS) to DTA farm subject to following conditions: (a) Supply of inputs by EOUS to contract farm(s) shall be subject to input-output norms approved by DGFT/BOA. (b) There shall be contract farming agreement between EOU and DTA farmer(s). (c) Unit has been in existence for at least two years and engaged in export of agriculture / horticulture / aquaculture products; otherwise it shall furnish bank guarantee equivalent to duty and/or taxes....
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....r a period of 60 days shall be exported or returned to respective EOUS. 6.27 Personal Carriage of Import / Export Parcels including through Foreign Bound Passengers (a) For Personal carriage of jewellery by foreign bound passenger, following documents shall be submitted by EOUS as proof of exports: 191 (b) (c) (i) Copy of shipping bill filed by EOUS; (ii) A copy of Currency Declaration Form filed by Foreign buyer with Customs at time of his arrival; and (iii) Foreign Exchange Realisation / Encashment Certificate from Bank. In addition to this, Personal Carriage by foreign bound passenger on Document Against Acceptance (DA) / Cash On Delivery (COD) basis is also allowed. EOUS will have to furnish following documents as proof of exports:- (i) Copy of Shipping Bill; (ii) Bank Certificate of Export and Realisation. Procedure for personal carriage of import parcels will be same as for import of goods by airfreight except that parcels shall be brought to Customs by EOUS / foreign national for examination and release. Instructions issued by Customs authorities in this regard should be followed mutatis mutandis. (d) Personal carriage of parts by foreign bound pas....
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....its, if any. 193 (d) An EOU, on basis of records maintained by them and on prior intimation to Customs authorities, may send samples to other EOUS for display on returnable basis within a period of 30 days. 6.30 Donation of Computer and Computer Peripherals EOU / EHTP / STP / BTP unit may be allowed by Customs authorities concerned to donate imported / indigenously procured (bought or taken on loan) computer and computer peripherals, including printer, plotter, scanner, monitor, keyboard and storage units without payment of duty other than applicable taxes under GST Law, two years after their import / procurement and use by units, to a school run by Central Government, or Government of a State or, a Union Territory or, a local body; an Educational Institution run on non-commercial basis by any organization; a Registered Charitable Hospital; a Public Library; a Public Funded Research and Development Establishment; a Community Information Center run by Central Government or, Government of a State or, a Union Territory or local body; an Adult Education Center run by Central Government or, Government of a State or, a Union Territory or a local body; or an organizati....
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....cer designated by DoBT. However, designated officers shall adopt criteria for automatic approval of new units as laid down in Appendix 6 A of Appendices & ANFS. 6.34 Administration of EOUs / Powers of DC / Designated Officer DC / Designated Officer shall have following powers in respect to units. Jurisdiction of DC is given in Appendix 6 J of Appendices & ANFS. (1) Conversion of sick / closed DTA unit into EOU; (2) Conversion of EOU to STP / EHTP / BTP and vice-versa as per prescribed procedure; (3) (4) To allow increase in value of capital goods in terms of Indian Rupees, on account of foreign exchange rate fluctuations; To permit capacity enhancement without any limit in case of de- licensed industries only; (5) (6) (7) Permit broad-banding for similar goods and activities mentioned in LoP or to provide for backward or forward linkages to existing line of manufacture; Authorize change in name of company or implementing agency and change from a company to another provided new implementing agency company undertakes to take over assets and liabilities of existing unit; Permit change of location from place mentioned in LoP to another and / or include additio....
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....ods in DTA Clearance of capital goods, including second hand, in DTA shall be allowed as per para 6.15(b) of FTP and import policy in force on date of such clearance. 6.37 Depreciation Norms Depreciation up to 100% is permissible for Computers and Computer peripherals in 5 years and 10 years in case of other items. (a) Depreciation Norms for Computers and Computer Peripherals: Depreciation for computers and computer peripherals shall be as follows. 10% for every quarter in first year; 8% for every quarter in second year; 198 5% for every quarter in third year; 1% for every quarter in fourth and fifth year. (b) Depreciation Norms for Other Capital Goods: For capital goods, other than above, depreciation rate would be as follows: 4% for every quarter in first year; 3% for every quarter in second and third year; 2.5% for every quarter in fourth and fifth year; 2% for every quarter thereafter. 6.38 Conversion (a) Existing DTA units, may also apply for conversion into an EOU /EHTP / STP / BTP unit, but no concession in duties and taxes would be available under scheme for plant, machinery and equipment already installed. For this purpose, DTA unit may apply to ....
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....24 without a need for prior permission from DC / Customs. (h) Activities which do not require permission: In respect of following activities of a status holder, permission will not be required from DC or jurisdictional Central Excise/Customs authority: DTA sale of finished products in terms of Paragraph 6.08(a) of FTP; Participation in exhibition and Personal carriage of Gems & Jewellery for export promotion tours subject to fulfilment of conditions of Paragraph 6.24 of HBP. However, prior intimation thereof needs to be given. 6.41 Time Bound Disposal of Applications DC shall dispose of applications expeditiously. Following time schedule shall normally be followed to dispose of applications provided application is complete in all respects and is accompanied with prescribed documents. S. No. Category of Application 1 Issue of LoP / LOI 2 Conversion of LoP / LOI 3 Acceptance of LUT Time limit for disposal (days) 15 15 3 201 45 4 5 Renewal of LUT Permission for broad banding / Diversification 33 6 Permission for change in locations 7 Permission for Advance DTA sale 8 Permission for merger of units 9 Permission for enhancement of N2N3 7 7 ....
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....n such supplies. In respect of supply of goods to EOU / EHTP / STP / BTP, Advance Authorisation / DFIA can be obtained as per procedure given in the 203 (c) (d) Chapter 4 of HBP for exemption from payment of Terminal Excise Duty, procedure as per Excise Circular number 851/9/2007-CX dated 3.5.2007 read with circular No. 10/2009-Cus dated 25.2.2009, shall be followed for removal of goods against CT-3. TED refund shall be given for supply of goods to EOU / EHTP/STP / BTP in accordance with para 7.03(c) of FTP 2015-20, provided, there is no exemption. In case Advance Authorisation, as provided in chapter 4 of FTP 2015- 20, is not obtained for import of duty free inputs against such supply, drawback claim for basic custom duty paid on inputs, used in the resultant product, shall be filed with the DC concerned. A DTA Unit shall claim benefits from the concerned RA. In respect of supply of goods to an EPCG Authorisation holder, against Invalidation Letter, application for Advance Authorisation / DFIA shall be made as per procedures given in Chapter 4 of HBP. If Advance Authorisation / DFIA is not obtained for duty free inputs, Duty drawback shall be allowed on basic ....
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.... Depots of domestic oil Public Sector Undertakings under Paragraph 7.02(b) of FTP 2015-20, terminal excise duty shall be refunded on the basis of duty paid certificate issued by concerned domestic oil Public Sector Undertaking in the format given in 205 Annexure-IV to ANF-7A. Duty refund will be allowed for quantity of HSD procured by EOU / EHTP / STP / BTP unit for its production activities, as certified by concerned DC / Bond authorities. 7.05 Frequency of application and time period for claiming TED / Drawback (a) In respect of supplies covered in Paragraphs 7.02 (a) to (d) of FTP 2015-20, application for TED refund / drawback (whichever applicable) may be filed within 12 months from the date of realisation of 100% payment against such supplies. In cases where payment is received in advance and supply is made subsequently, in such cases application can be filed within 12 months from the last date of such supplies. Claim can be filed ‘Invalidation Letter / ARO wise' against individual Authorisation within the time limit as specified above. (b) In respect of supplies covered in Paragraphs 7.02 (e) to (h) of FTP 2015-20, claim may be filed either on the b....
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..... 207 (c) RA shall submit a monthly report regarding disbursement of deemed exports claims, in the proforma as given in Appendix-7F. Wherever interest is paid, RA shall inform the reason for payment of interest. Report shall be sent at the email ID [email protected]. 7.11 Internal Audit Mechanism The zonal offices of Additional DGFT shall constitute Audit team in their offices as per Paragraph 7.10 of FTP 2015-20 and shall carry out post Audit. 208 CHAPTER 8 QUALITY COMPLAINTS AND TRADE DISPUTES 8.01 Committee on Quality Complaint& Trade Dispute (CQCTD) For effective dealing of quality complaints and trade disputes, a Committee on Quality Complaint & Trade Dispute (CQCTD) is constituted in the 22 offices of the DGFT. Name of the office, where CQCTD has been constituted and jurisdiction of CQCTD is given in the table below: Sl. Location of No CQCTD Northern Zone Designation Jurisdiction of the CQCTD of Chairperson 1 Zonal Addl. DGFT, Addl. DGFT CLA, New Delhi Zonal DGFT, New Delhi; RA, Moradabad and RA, Dehradun RA, Chandigarh; RA, Jammu and RA, Srinagar 2 Jt. DGFT, Jt. DGFT Chandigarh 3 Jt. DGFT, Panipat Jt. DGFT RA, Panipat 4 Jt. DGFT, Jaipur Jt....
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.... Quality Complaint and Trade Dispute (a) The CQCTD, on receipt of a complaint, from importer abroad, against Indian exporter would call for comments from the firm against whom the complaint has been made. After giving reasonable opportunity of hearing to both sides, CQCTD may arrive at a conclusion to resolve the matter and CQCTD /RA will take action as considered appropriate. (b) RA would forward a copy of the complaint received from Indian importer, against foreign exporter to the concerned Foreign Trade (FT) Division in the Department of Commerce (DOC). FT Division in DoC will take up the complaint with the concerned Embassy/High Commission/ Consulate General in India and with concerned Indian Embassy High Commission abroad for effective resolution of the complaint. 8.05 Role of the Nodal Officer (a) (b) The Nodal officer in DGFT, on receipt of complaints from importers abroad, would forward it to the Jurisdictional RA for examination and appropriate action. The Nodal officer would forward copy of the complaint received from Indian importer, against foreign exporter to the concerned Foreign Trade (FT) Division in the Department of Commerce (DoC). FT Divisi....
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....FT or any officer duly authorised. Failure to furnish the requisite information within the stipulated time shall warrant Penal action as laid down in the FTP or as per the FT(D&R) Rules, 1993. 9.05 Clarifications on Policy/Procedure A request seeking clarifications on any provision of FTP or HBP, importability or exportability of items under ITC(HS), made to DGFT in the form in ANF2F. Clarification may also be sought on E-mail. 214 9.06 Consumption Register Importer shall maintain a register as in Appendix-4H (for 3 years period) of items imported under an Authorisation and separately for items imported with actual user condition and its consumption. In respect of particular schemes such register shall be maintained for specified period. 9.07 Export Facilitation In order to resolve exporters' problems in a co-ordinated manner, field offices of DGFT shall act as Export Facilitation Centres and nodal agencies. 9.08 Standing Grievance Committee For speedy redressal of genuine grievances of trade and industry pertaining to FTP and Procedure, Grievance Committees have been constituted chaired by (i) DGFT at Headquarters and (ii) head(s) of RA(s) in regional offices....
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....6 In all the above cases, the number day is counted from the date of submission of complete application. Cases of undue delay in disposal of applications may be brought to notice of head of regional offices by way of a written representation, which shall be promptly enquired into and responded to. 9.11 Date of shipment/Dispatch in respect of Imports Date of shipment/dispatch for imports will be reckoned as under:- S.No. Mode of Transportation (i) By Sea (ii) By Air (iii) From land-Locked Countries Date of Shipment / Dispatch The date affixed on the Bill of Lading Date of relevant Airway Bill provided this represents date on which goods left last airport in the country from which the import is effected. to Date of dispatch of goods by rail, road or other recognised mode of transport consignee in India through consignment basis. Post Date stamp of office of dispatch on the packet or dispatch note Registered Date affixed on Courier Receipt / Waybill (iv) By Parcel (v) By (vi) Transport Courier Service Multimodal Date of handing over goods to first carrier in a combined transport Bill of Lading 9.12 Date of Shipment/ Dispatch in respect of Exp....
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....ayat Niryaat Form Application for Removal of Excisable Goods for Export (By Air/Sea/Post/Land) Application for Removal of Excisable Goods from a factory or a warehouse to another warehouse Accredited Clients Programme Authorised Economic Operator AES Approved Exporter's Scheme APEDA Agricultural & Processed Food Products Export Development Authority ARO Advance Release Order ASEAN ASIDE AU BCD BG BIFR BOA BOT Board of Trade BRC BTP BIS CBEC CCP CEA CEC CED CENVAT CETF CFCs CG CGST CIF Association of South-East Asian Nations Assistance to States for Infrastructure Development of Exports Actual User Basic Customs Duty Bank Guarantee Board of Industrial and Financial Reconstruction Board of Approval Bank Realisation Certificate Biotechnology Park Bureau of Indian Standards Central Board of Excise and Customs Customs Clearance Permit Central Excise Authority Chartered Engineer Certificate Central Excise Duty Central Value Added Tax Common Effluent Treatment Facility Common Facility Centres Capital Goods Central Goods and Services Tax Cost, Insurance & Freight 220 CIN CIS CKD COD COO CQCTD CRES CST CIN CRES CEPA CBE....
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....Trade Development Officer Foreign Trade Policy Foreign Trade (Regulation) Rules Free Trade and Warehousing Zone Free Trade Agreement Gems & Jewellery Export Promotion Council Government of India General Agreement on Trade in Services Guarantee of Realisation Goods and Services Tax Hazard Analysis and Critical Control Process Handbook of Procedures Handicraft & Handlooms Exports Corporation International Competitive Bidding Inland Container Depot Indian Commercial Mission Importer Exporter Code Integrated Goods and Services Tax International Organisation for Standardisation International Atomic Energy Agency International Atomic Energy Agency Information Circular 222 IEM IMSC IL ISO ITC (HS) Industrial Entrepreneurial Memorandum Inter-Ministerial Standing Committee Industrial Licensing International Standards Organisation Indian Trade Classification (Harmonised System) for Export & Import Items Khadi and Village Industries Commission Letter of Credit Land Customs Station Limited Liability Partnership Number Liquefied Petroleum Gas Line of Credit KVIC LC LCS LLPIN LPG LOC LOI Letter of Intent LOP Letter of Permit LUT Legal Undertaking....