TaxTMI 
TaxTMI 
TaxTMI 
Revised edition of the Handbook of Procedures of Foreign Trade Policy, 2015-2020
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....ocedure.. 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 Countries of Imports / Exports. Application..:........... 2.03 Filing of Application. 2.04 Territorial Jurisdiction of RA. 2....
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....€¦.….. .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.….…...….….….…………….. 47 2.57 Import of other kinds of metallic waste and scraps. 48 2.58 Imports of seconds and defectives... 48 2.59 Services of Inspection and Certification Agencies.. 48 Tariff Rate Quota Scheme:. 48 2.60 Procedure for import under ....
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....ate (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 Policy Interpretation and Relaxations:. 85 2.110 Application to PIC... 85 2.111 Application to PRC. 85 CHAPTER 3.. 86 EXPORTS FROM INDIA SCHEMES. .86 3.01 Merchandise Exports From India Scheme (MEIS). 86 3.02 Applications for Export of goods through courier or foreign post offices using e-Commerce 88 3.03 Proof of Landing. 88 3.04 Service Exports From India Scheme (SEIS)........ 89 3.05 Transitional Arrang....
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....fication 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/Jobber/co- licensee ..... .115 4.36 Acceptance of BG/LUT. .116 4.37 Port of Registration. .117 4.38 Facility of Clubbing of Authorisations. .119 4.39 Enhancement/ Reduction in the value of Advance Authorisation. .121 4.40 Application fee for enhancement... .122 4.41 Validity period for import and Revalidation of Authorisation.. .122 4.43 Provisional clearance of export consignment... .124 4.43A Re-export of goods imported under Advance Authorisation Scheme. _ .125 4.44 Monitoring of Export Obligation .125 4.45 Advance Authorisation for An....
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....bles 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 GOODS (EPCG) SCHEME.. .160 5.01 Policy.. 5.02 Application Form. 5.03 Nexus Certification..... .160 .160 .160 5.04 Certificate of Installation of Capital Goods... .161 5.05 Port of Registration .161 5.06 Import of spares, tools, refractories and catalysts.......... .162 5.07 Conversion of EOU/ Relocated SEZ Units to DTA Unit under EPCG Scheme. _ .162 5.08 Sourcing of Capital Goods Manufactured Indigenously.. .163 5.09 Issuance of Advance authorisation for import of inputs. .164 5.10 Conditions for fulfilment of Export Obligation. .164 5.11 Realization of Export proceeds..... .165 5.12 Calculation of Average Export Obligation .166 5.13 Exemption from maintenance o....
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....€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦ .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. .193 6.30 Donation of Computer and Computer Peripherals. .194 6.31 Distinct Identity. .194 6.32 Unit Approval Committee for EOUS. .194 6.33 Approval of EHTP / STP / BTP Units. .195 6.34 Administration of EOUS / Powers of DC / Designated Officer... .196 6.35 Change of Location / Inclusion of Additional Location with BOA Approval. .198 6.36 Clearance of Capital Goods in DTA.. .198 6.37 Depreciation Norms. .198 6.38 Conversion. .199 6.39 Revival of Sick Units.. .200 6.40 Fast Track Clearance Procedure .200 6.41 Time Bound Disposal of Applications........ .201 CHAPTER 7... ..203 DEEMED EXPORTS .203 7.00 Policy 7.01 Procedure for claiming Benefits... 7.02 Criteria for claiming Benefits. .203 .203 .203 7.03 Eligibility criteria for claiming TED / Drawback. .204 7.04 Procedure for claimin....
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.... 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 apply. 13 1.04 e-governance of Foreign Trade (a) DGFT delivers most of its services on a transparent and efficient EDI platform using tools like Online filing of Applications, Message Exchange with Community Partners, Digital Signatures and Electronic payment of application fee. Use of EDI at DGFT has enabled faster processing, speedier communication by e-mail and on- line availability of application processing status. The endeavour is to achieve higher level of information sharing through SMS. (b) (c) (d) Export Import related information including Acts, Rules, Policy & Procedures thereof including online DGFT portal can be accessed at http://dgft.gov.in/. All the DGFT Regional Authorities are EDI enabled and connected with the DGFT Central Server to provide online connectivity to EXIM community in a 24x7 environment. DGFT keeps expanding the scope and domain of EDI on a continuous basis. The endeavour is to achiev....
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.... 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 filing of applications Detailed step by step instructions for online filing of an application are available at the relevant HELP files at DGFT website and at scheme specific ANF of the HBP 1.14 EDI Procedure for claiming benefits in respect of Third Party exports For claiming benefits under EDI system in respect of Third Party exports the process will be initiated by the First party who will link shipping bills and BRCs to repository. If the First Party chooses not to claim benefit for a particular shipping bill item/s, it may authorize Third Party to claim benefit for such shipping bill item/s. After such authorization by First party, Third Party will be able to utilize the shipping bill item/s in its application". 1.15 Conversion of Currencies in e-BRCS (a) Currencies, where Exchange rates are notified by CBEC: The foreign exchange realized (as mentioned by bank in the e BRC) is converted to Indian Rupee (INR) using the monthly exchange rates published by CBEC as on Let Export Order (LEO....
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...., airlines/shipping lines. The project emphasizes automation of internal processes for quicker processing of trade requests. Transparency is induced in the system by reduced personal interface of importers/exporters with Government agencies. The project provides for following key services: (i) e-delivery of services / clearances by community partners like Customs and Custodians at Sea ports, Airports and ICD/CFSs. These services are extended to exporter, importer, agents etc. (ii) E-filing of export / import documents by exporter, importer, agents etc to Customs and Custodians at Sea Ports, Airports and ICD / CFSS. (iii) Electronic exchange of documents between community partners i.e. Customs and Custodians at Sea Ports, Airports, ICD/CFSs. (iv) e-Payment by exporter, importer, agents for Custom duties; DGFT's application and other fee and Charges (handling/freight, etc) of Custodians at Sea Ports, Airports, ICD/CFSS. 18 CHAPTER 2 GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS 2.00 Policy Policy relating to general provisions regarding exports and imports is given in Chapter-2 of FTP. 2.01 Coverage This chapter covers procedure for various applications including their complete do....
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....g goods for personal use not connected with trade or manufacture or agriculture. Persons importing/exporting goods from/to Nepal; Bhutan; Myanmar (through Indo-Myanmar border areas); and China (through Gunji, Namgaya Shipkila and Nathula ports), provided that the CIF value of single consignment of import/export of goods from/to Nepal; Bhutan and Myanmar (through Indo- Myanmar border areas) does not exceed Indian Rs. 25,000/-; and in the case of China, (a) for import/export of goods through Gunji and Namgaya Shipkila, CIF value of single consignment does not exceed Indian Rs.1,00,000/-;and (b) for import/export of goods through Nathula, CIF value of single consignment does not exceed Rs.2,00,000/-. Further, exemption from obtaining IEC shall not be applicable for export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix - 3, Schedule 2 of ITC (HS) except in case of exports by category (ii) above. - (b) Following permanent IEC numbers shall be used by non commercial PSUs and categories or importers / exporters mentioned against them for import / export purposes: Sr. Permanent No. IEC 1 Categories of Importer / Exporter AMDCG0111E Al....
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....lotted to an applicant shall have permanent validity unless cancelled by the competent authority. The IEC will cover all branches / divisions / units / factories of the applicant. 2.11 Validity of IEC for EOUS / SEZS An IEC will remain valid irrespective of a firm's status as a DTA unit or an EOU or a SEZ/ EHTP/STP/BTP unit and the procedure to be followed in case a firm/unit is de-bonded and converted to DTA is as under: (a) An unit which is an EOU or in SEZ/EHTP/STP/BTP after de-bonding will not surrender the IEC obtained from its jurisdictional DC, SEZ. (b) The jurisdictional DC, SEZ will send the original IEC file to concerned RA of DGFT after de-bonding. (c) RA becomes the custodian of such file and will allow de-bonded unit to make necessary modification in IEC. 23 (d) The de-bonded unit to be eligible for benefits from the RA as per FTP. 2.12 One PAN-One IEC Only one IEC shall be issued against a single PAN. Multiple IECs against a single PAN stands deactivated suo-motu after 31.03.2015. 2.13 Surrender of IEC If an IEC holder does not wish to operate allotted IEC, he may surrender the same to the issuing authority. On receipt, the issuing authority shall immediately cancel t....
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....porter/exporter applies for authorisations/scrips under different schemes of this FTP. However, persons seeking any benefit from any authority, by claiming status as manufacturer exporter, have to prove its credence for the same independently to that authority. 25 Issue of Authorisation: 2.16 Validity period of (a) Authorisation/ Licence / Certificate / Authorisation / Permissions / CCPs Validity period of Import / Export Authorisations from the date of issue shall be as follows, unless specified otherwise: Sr. Type of Authorisation Validity Period No (i) Export Authorisation for 12 months restricted (Non SCOMET) goods (ii) Export Authorisation for SCOMET items 24 months (iii) Import Authorisations for 18 months restricted items and CCP (iv) (v) (b) (vi) EPCG Authorisation Advance Authorisations (AA) for Deemed Export AA {except (v) above}, DFIA, Replenishment Authorisation. for Gems & Jewellery as per Chapter 4 of FTP. 18 months Coterminous with contracted duration of project execution or 12 months, whichever is more. 12 months from issue date. However, EXIM Facilitation Committee (EFC) (for non-SCOMET items) and Inter Ministerial Working Group (IMWG) (for SCOMET items) may approv....
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....rom the date of issue/amendment; If Authorisation/Scrip rejected by Customs server with error Code; (iii) If request for issue of waiver of Bond/EODC was not considered within the period specified under Para 9.10 of HBP, 2015-2020 where complete application was submitted within the validity of the Authorisation. In such cases, revalidation shall be allowed from the date of endorsement for the period of delay or six months, whichever is less. For example: Authorisation is issued having initial validity of 12 months on 01.04.2017. It was transmitted to Customs server on 01.04.2017 by DGFT server but it is accepted by Customs server on 31.10.2017. So the Authorisation holder loses 7 months (still 5 months validity is left). In such a case, RA shall allow revalidation for a period of 6 months (validity of 5 months is subsumed) from the date of endorsement. The applicant shall submit request for endorsement of Authorisation/Scrip along with screen shot of DGFT server as well as Customs Server in support of his claim. RA shall verify the same before revalidation is allowed. However, request must be made to RA concerned within a month from the date of final acceptance of Authorisation/Scr....
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....ndertaking for Advance Authorisation/ EPCG Authorisation (a) (b) Before clearance of goods through Customs, Authorisation holder shall execute a BG/LUT with Customs Authorities. In such cases, RA shall endorse the following condition on the licence/ Authorisation: "BG / LUT as applicable, to be executed with concerned Customs Authorities. In case of indigenous sourcing, Authorisation holder shall furnish BG/LUT to RA as per Customs Circular No.58/2004 dated 31.10.04, as amended from time to time. In case, the firm has already executed 30 BG/LUT for the full value of the licence/ certificate/ authorisation/ permission (covering the items indigenously procured) to the Customs and furnishes proof of the same to Regional Authority (RA), no BG/LUT shall be required to be executed with the RA. The RA concerned shall endorse on the authorisation that the Customs Authority shall release/redeem BG/LUT only after receipt of NOC or EODC from the RA concerned. RA shall endorse a copy of the same along with a forwarding letter to the Customs Authority at the Port of registration for their information and record. 2.30 Corporate Guarantee A status holder or a PSU may also submit Corporate Guaran....
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....P. On receipt of goods, such warehouses shall keep these goods for one year without payment of applicable 32 (b) customs duties. Goods can be cleared against Bill of Entry for home consumption, on payment of custom duty and on submission of Authorisation wherever required, after an order for clearance of such goods for home consumption is issued by competent customs authorities. In case of clearance against duty free categories /concessional duty categories, exemption / concession from duty shall be allowed. Goods can be re-exported without payment of customs duty provided shipping bill or a bill of export is presented in respect of such goods; and order for export of such goods has been made by competent customs authorities. Certificates: 2.37 Free Sale and Commerce Certificate (a) (i) RAs may issue, on application, Free Sale and Commerce certificate for export of items not covered under Drugs & Cosmetics Act, 1940, which have usage in hospitals, nursing homes and clinics, for medical and surgical purposes and are not prohibited for export. Validity of such certificate shall be two years from date of issue unless otherwise specified. (ii) An application for grant of Free Sale and ....
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....s a substitute for an import authorisation in respect of items mentioned as restricted in ITC (HS) and an import authorisation will have to be obtained for such items. (d) India's import and export with regard to USA's unilateral export control items [Crime Control (CC) Items as listed in Appendix 2P(iia) and Regional Security (RS) items as listed in Appendix 2P(iib)] will be governed by the following regulations: (e) (f) Items listed at both Appendix 2P (iia) and Appendix 2P(iib) will be allowed by DGFT for import from USA provided the importer submits the following documents in ANF 2K(i) : (i) documentary proof of Bill of Lading indicating Port of USA, (ii) legal undertaking that goods shall not be exported/ alienated; and (iii) Import is with Actual User condition. In case the importer wants to subsequently export the imported items from USA,, or any part thereof, such export will require an authorisation from DGFT as per ANF 2K(ii) and Export certificate will be issued in the format Appendix-2P(ib). Import/export of such items shall be allowed only through EDI enabled ports of India. Imports: 2.40 Import of Consumer or Other goods as Gifts (a) In terms of provisions contained i....
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....also apply to cases in which short shipment of goods is certified by foreign supplier, who has agreed to replace free of cost. Cases not covered by above provisions will be considered on merits by DGFT for grant of Authorisation for replacement of goods for which an application may be made as per paragraph 2.50 of HBP. 2.45 Import of Overseas Office Equipment On winding up of overseas offices, set up with approval of RBI, used office equipments and other items may be imported without Authorisation. 2.46 Import of Ammunition by Licensed /Authorised Arms Dealers (a) Import of following types of ammunition are allowed against an Authorisation by licensed arms dealers subject to conditions as may be specified: (i) Shotgun Cartridges 28 bore; (ii) Revolver Cartridges of .450, .455 and .45 bores; (iii) Pistol Cartridges of .25, .30 Mauser, .450 and .45 bores; (iv) Rifle Cartridges of 6.5 mm, .22 savage, .22 Hornet,300 Sherwood, 32/40, .256, .275, .280, 7m/m Mauser, 7 m/m Man Schoener, 9m/m Mauser, 9 m/m Man Schoener, 8x57, 8x57S, 9.3 m/m, 9.5 m/m, .375 Magnum, .405, .30.06, .270, .30/30 Winch, .318, .33 Winch,.275 Mag., .350 Mag., 400/350, .369 Purdey, .450/400, .470, .32 Win,.458 Win, .....
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....material; (ii) Name, address, IEC number and industrial Authorisation registration, if any, of transferee; (iii) Description, quantity and value of goods imported and those sought to be transferred; (iv) Copies of import Authorisation and bills of entry relating to imports made; (v) Terms and conditions of transfer as agreed upon between buyer and seller. (b) Cases where prior permission is not required (i) in case of sale or otherwise by importer of freely importable goods; (ii) for goods imported with Actual User condition, provided such good is freely importable without Actual User condition on date of transfer 39 (iii) for goods with AU Condition after a period of two years from the date of import. (iv) for transfer of Imported Firearms (a) after 10 years of import or (b) on attaining the age of 60 years by such importer, subject to condition that transferee fulfils conditions as in Arms Act and Rules thereunder. (v) for transfer of weapon/s (firearm/s) imported by a Renowned Shooter (as defined in Policy Condition 3 of Chapter 93 of ITC (HS) 2012) for the purpose of his/her pursuing shooting as a sport to any upcoming shooter as certified either by the National Rifle Associati....
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.... approval of Chairman, EFC and the case shall be brought before EFC in its subsequent meeting for approval on ex- post facto basis. 2.52 Import of Restricted items required by Hotels, Restaurants, Travel Agents, Tour Operators and other Specified Categories Items mentioned as restricted for imports in ITC (HS) required by hotels, restaurants, travel agents and tour operators may be allowed against an Authorisation, based on recommendation of Director General, Tourism, Government of India. (a) Hotels, including tourist hotels, recognised by Director General of Tourism, Government of India or a State Government shall be entitled to import Authorisation upto a value of 25% of foreign exchange earned by them from foreign tourists during preceding 41 (b) (c) (d) licensing year, for import of essential goods related to hotel and tourism industry. Travel agents, tour operators, restaurants, and tourist transport operators and other units for tourism, like adventure/ wildlife and convention units, recognized by Director General of Tourism, Government of India, shall be entitled to import authorisation up to a value of 10% of foreign exchange earned by them during preceding licensing year, ....
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....wing conditions: (i) At the time of the clearance of goods, importer shall furnish to the Customs pre-shipment inspection certificate as per the format to Appendix 2H from any of the Inspection & Certification agencies given in Appendix-2G, to the effect that the consignment was checked for radiation level and scrap does not contain radiation level (gamma and neutron) in excess of natural background. The certificate shall give the value of background radiation level at that place as also the maximum radiation level on the scrap; and 43 (c) (ii) Importer shall also furnish copy of the contract with the exporter stipulating that the consignment does not contain any radioactive contaminated material in any form. Import from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded form only. (d) Import of un-shredded compressed and loose form of metallic waste, scrap listed in paragraph 2.54(a) above in shall be subject to the following conditions:- (i) At the time of the clearance of goods, importer shall furnish to the Customs pre-shipment inspection certificate as per the format in Appendix 2H from any of the Inspection& Certification agencies given in Appendix-2G to the effect th....
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....passes through any of the designated sea ports as mentioned above or any new ports to be notified/designated from time to time, where Radiation Portal Monitors and Container Scanner are in operation and the consignment is subjected to risk based scanning/ monitoring as per the protocol laid down by Customs. (iv) Notwithstanding the above, import consignments shall be subject to pre-inspection certificate from the country of 45 origin. However, requirement of Pre-Shipment Inspection Certification (PSIC) will be reviewed with the operationalisation of the above mechanism governing the clearance of imports of un- shredded metal scrap, based on assessment of risk associated with un-shredded metal scrap imports. 2.55 Recognition as Pre-shipment Inspection Agency (PSIA) and issuance of Pre- shipment Certificate (PSIC) (a) Applications for recognition in respect of PSIAS have to be made in proforma prescribed in ANF 2L. The scanned copy of application in ANF 2L, along with relevant annexures and documents should be sent by e-mail to DGFT (at psia- [email protected]), in addition to sending the same by post. (b) (c) (d) (e) (f) For applicants based in India application fee will be Rs. 7500/- an....
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....h PSIA inspector (mandatory) and representatives of exporter / importer, if available (optional); with time, date of the inspection (at least 1 photograph or video clipping); (ii) Photograph(s) or video clipping of the testing instrument(s) used for inspection; 47 (iii) Photograph(s) or video clipping of the process of stuffing of containers showing the container number (at least 1 photograph or video clipping per container) (iv) Photograph(s) or video clipping of the sealing process (at least 1 photograph or video clipping per container) (e) The photographs and/or video clippings [as per 2.56 (d) above] and PSIC shall be uploaded on DGFT website by PSIA, through digital signatures or sent to [email protected] through registered e-mail of PSIA. Till such time the DGFT website link is operationalized, the PSIC and photographs/videos will be e- mailed to the DGFT (at [email protected]). 2.57 Import of other kinds of metallic waste and scraps Import of other kinds of metallic waste and scrap will be allowed in terms of conditions of ITC (HS). 2.58 Imports of seconds and defectives Import policy for second and defective, rags, PET bottles/waste, and ships is given in ITC (HS). 2.59 Service....
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....ode No. 1005.90): National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED), State Trading Corporation (STC), Minerals and Metals Trading Corporation (MMTC), Projects & Equipment Corporation of India Limited(PEC), Spices Trading Corporation Limited (STCL) and State Cooperative Marketing Federations (c) Crude sunflower seed or safflower oil or fractions thereof (Tariff Code No. 1512.11) and Refined rape, colza, canola or mustard oil, other (Tariff Code No. 1514.19 or 1514.99): National Dairy Development Board (NDDB), State Trading Corporation (STC), National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED),Spices Trading Corporation Limited (STCL) and Central Warehousing Corporation (CWC), State Cooperative Marketing Federation & State Cooperative Civil Supplies Corporation. 2.62 Conditions applicable on availing quotas All eligible entities are eligible to avail quotas subject to the conditions as detailed below: (i) All eligible entities desiring availment of quota as mentioned above, may make application to EFC in ANF 2M to DGFT, Udyog Bhavan, New Delhi - 110 011. Completed application forms along with prescribed documents must reach on or befo....
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....red for Import of bonafide technical and trade samples of items restricted in ITC (HS) except vegetable seeds, bees and new drugs. Samples of tea not exceeding Rs.2000 (CIF) in one consignment shall be allowed without an Authorisation by any person connected with Tea industry. Duty free import of samples upto Rs.3,00,000 for all exporters shall be allowed as per terms and conditions of Customs Notification. 2.66 Exports of Samples / Exhibits (a) (b) Exports of bonafide trade and technical samples of freely exportable item shall be allowed without any limit. An application for export of samples/exhibits, which are restricted for export, may be made to DGFT as per ANF-2Q. 52 52 Exports: 2.67 Export Policy Policy relating to Exports is given in Chapter-2 of FTP. Further, Schedule 2, Appendix-1 of ITC (HS) specifies list of items, which may be exported. without an Authorisation but subject to terms and conditions specified. 2.68 Gifts/Spares/Replacement Goods For export of gifts, indigenous / imported warranty spares and replacement goods in excess of ceiling / period prescribed for exports of Gifts; export of Spares and export of replacement goods in FTP, an application may be made to....
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....isted in SCOMET Categories 5D or 6 or for the use, development, or production of military items listed in these categories.' 54 2.73 Application for SCOMET Authorisation (a) An application for grant of Export Authorisation in respect of SCOMET items mentioned in Appendix 3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items may be made in ANF 2 O to DGFT (Hqrs) along with documents prescribed therein. (b) (c) However, such applications are mandatorily to be filed through online system under the Icon E-COM on the website of DGFT. The Uniform Resource Locator [URL] for online application is http://dgft.gov.in/CallModule.asp?sch =SCOMET. While submitting the online application, all the required documents including End User Certificates (EUCs) are to be uploaded as PDF files. Manual submission of application is dispensed with except the original End User Certificate(s) in Appendix 2 S from all entities in the chain of supply viz. the foreign buyer, end user and intermediary/consignee (if they are different from the foreign buyer & end user), which is/are to be submitted in hard copy to SCOMET Section of DGFT (HQ), besides electronic submission. Maintenance of Records: ....
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.... per Appendix 2S, certifying that: The item will be used only for stated purpose and that such use will not be changed, nor items modified or replicated without consent of Government of India; Neither the items nor replicas nor derivatives thereof will be re- transferred without consent of Government of India; End-user shall facilitate such verifications as are required by Government of India. The end-user certificate will indicate the name of the item to be exported, the name of the importer, the specific end-use of the subject goods and details of Purchase Order/Contract. Government of India may also require additional formal assurances, as deemed appropriate, including those on end-use and non- retransfer, from the State of the recipient. V. (a) Licensing authority for items in Category 0 and Note 2 of the 'Commodity Identification Note' in Appendix 3 to Schedule 2 of ITC (HS) is Department of Atomic Energy. Applicable guidelines are notified by the Department of Atomic Energy under Atomic Energy Act, 1962. For certain items in Category 0, formal assurances from the recipient State will include non-use in any nuclear explosive device. Authorisations for export of certain items i....
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....pplicability of WMD Act Export of items not on SCOMET List may also be regulated under provisions of the Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005. Note 1: Note 2: Note 3: Note 4: Note 5: Export or attempt to export in violation of any of conditions of Authorisation shall invite civil and/or criminal prosecution. Authorisations for export of items in SCOMET List for display or exhibition abroad are subject to a condition of re-import within a period not exceeding six months. Exporters are entitled to apply for an export authorisation for such items exhibited abroad. If exhibitor intends to offer that item for sale during exhibition abroad, such sale shall not take place without a valid Authorisation. Export of items in Category 2 of SCOMET list may also be controlled by other applicable guidelines issued from time-to time. Exporters are entitled to request that only such conditions need be imposed as are subject of government-to-government instruments 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 Imp....
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....g factors, among others, will be taken into account in the evaluation of applications for entering into an arrangement or understanding for site visits, on-site verification and access to records/documentation: 60 60 (a) Purpose for which arrangement / understanding is proposed under which site visit or on-site verification or access to (b) (c) (d) (e) (f) (g) (h) records/documentation is to be undertaken. Credentials and details of the parties involved. Credentials of end-user, credibility of declarations of end-use of the items or technology, the integrity of chain of transmission of the item from the supplier to the end-user, and on the potential of the item or technology, including the timing of its export, to contribute to end-uses that are not in conformity with India's national security or foreign policy goals and objectives, the objectives of global non-proliferation, or its obligations under treaties to which it is a State party. 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/ documen....
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....ort of SCOMET items shall be approved by Chairman IMWG and the case shall be brought before IMWG in its subsequent meeting for approval on ex-post facto basis. The approval will be subject to the fulfillment of the following criteria: (i) (a) the product along with the technical specification (b) the exporter (c) the foreign buyer (d) the consignee or the intermediaries, if any (e) the end user (f) the end use and (g) the country of destination; shall be same. (ii) The permitted quantity against repeat export authorisations shall not be more than 2 times of the quantity in original authorisation, subject to the annual manufacturing capacity of the end user in respect of the relevant product, as certified by the end user. (iii) Only the applications submitted within two years from the date of approval by IMWG of the original SCOMET authorisation will be eligible for repeat 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 ....
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....g documents (hereinafter referred to as required documents):- a) End-use/End-user certificate from each link in the supply chain as per Appendix- 2S (i)/2S(ii), as applicable b) Purchase Order(s)/Invoice(s) c) Technical specifications of the product to be transferred (only if there is any value addition in the product by the stockist) Re-transfer within the same country by the stockist:- a) For any further transfer of these items by the stockist entity (to whom the items are originally exported by Indian principal/wholly owned subsidiary) to entity (ies), including end users, in the same country, the former shall obtain the required documents from each link in the supply chain and forward the same to the Indian applicant/licensee for the purpose of submission to DGFT(Hq) for seeking prior permission for such transfer. The IMWG may, however, relax this requirement of prior permission based on a Risk Assessment for such within same country sale/transfer. b) In case of 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 su....
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....s received within the stipulated period. The cases will be placed before IMWG for taking a decision as deemed appropriate. 66 Export through State Trading Enterprises (STE): 2.83 Export of Items under (STE) An application under ANF 2N for export of items mentioned in ITC (HS), 2012 under STE regime may be made to DGFT as per paragraph 2.20 of FTP. Provisions for exporters/other provisions for doing trade and business: 2.84 Free of Cost Exports for status holders Status holders shall be entitled to export freely exportable items on free of cost basis for export promotion subject to an annual limit of Rs.10 lakh or 2% of average annual export realisation during preceding three licensing years whichever is lower. For Pharma exports, the annual limit 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 incentiv....
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.... benefit of that scheme has not been availed, exporter would be entitled to benefit under scheme in which shipment is subsequently converted. 68 2.89 Offsetting of Export Proceeds Subject to specific approval of RBI, any payables, or equity investment made by an Authorisation holder under any export promotion scheme, can be used to offset receipts of his export proceeds. In such cases, offsetting would be equal to realisation of export proceeds and exporter would have to submit following additional documents: (a) Appendix-2L in lieu of Bank Realisation Certificate. (b) Specific permission of RBI. Provisions related to Quality Certification: 2.90 Quality Certification It has been a 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 agencie....
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....n the data in the parent- child relationship for three levels of packaging i.e. Primary, Secondary and Tertiary packaging and their movement in its supply chain. Maintenance of data of Parent-Child relationship: The data mentioned in (ii) above shall be uploaded on the central portal of the Government of India (http://dava.gov.in) by the manufacturer or exporter or its designated agency before release of the drug formulations for sale or distribution. The responsibility of the correctness, completeness and ensuring timely upload of data on the central portal shall be with the manufacturer or exporter. In 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 ....
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....rs till 31st March, 2016. EPCs wishing to continue as Registering Authority for their product group thereafter shall have to comply and fulfil the conditions as specified in Paragraph 2.92 below before 31st March, 2016. 2.92 Criteria for EPCs as Registering Authorities In order to make the EPCs truly democratic and participative in nature and for better governance and transparency, the criteria for them to function as Registering Authority are being laid down as under: (a) e-Voting: Electronic Voting would be mandatory for election to the posts of Vice Chairman/Vice President and Executive Committee members with a view to ensuring wider participation. 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 i....
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....dities to concerned registering authority. However, status holders shall also send quarterly returns to FIEO in format specified by FIEO. 2.97 De-Registration Registering authority may de-register an RCMC holder for a specified period for violation of conditions of registration. Before such de- registration, RCMC holder shall be given a show cause notice by registering authority, and an adequate and reasonable opportunity to make a representation against the proposed de-registration. Upon de- registration, concerned EPC shall intimate the same to all RAs. 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 f....
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....) India-ASEAN CECA (Goods, Services and Investment) 77 (viii) India - South Korea Comprehensive Economic Partnership Agreement (CEPA) (ix) India - Japan CEPA (x) India - Malaysia CECA (c) (i) The list of Preferential Trade Agreements (PTAs) signed by India are: Asia Pacific Trade Agreement (APTA) (ii) Global System of Trade Preferences (GSTP) (iii) India - Afghanistan PTA (iv) 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) Eur....
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....d Customs' Notification No.8/2014 dated 1st April, 2014 may also be referred to in this regard. 2.105 Certificates of Origin (CoO) (a) (b) Certificate of Origin (COO) is an instrument to establish evidence on origin of goods imported into any country. (i) There are two categories of Co0 viz. Preferential and (ii) Non preferential 2.106 Rules of Origin (Preferential) (a) The rules of origin are the rules that determine the origin of a good for the purpose of exports to a trading partner. Under an FTA, PTA or a unilateral tariff concession, the tariff concessions are granted by an importing country only when these prescribed rules of origin are adhered to. Rules of origin also facilitate in computation of trade statistics and for determination and imposition of trade remedial measures. (b) Some of the key criteria used in the determination of the rules of origin are: (i) Wholly obtained (ii) Change in tariff classification (iii) Value addition (iv) Non minimal operations (c) For exports under India's FTAs, PTAs and GSP, specified agencies are authorised to issue the certificates of origin, They shall also provide services relating to issue of CoO, including details regarding rules of....
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...., matching (including the making-up of sets of articles), washing, painting, cutting; (ii) changes of packing and breaking up and assembly of consignments; (iii) simple cutting, slicing and repacking or placing in bottles, flasks, bags, boxes, fixing on cards or boards, and all other simple packing operations; (iv) operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing, keeping in brine, ventilation, spreading out, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations); (v) affixing of marks, labels or other like distinguishing signs on products or their packaging; (vi) simple mixing of products; (vii) simple assembly of 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 tar....
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....rchandise Exports From India Scheme (MEIS) (a) (b) (c) (d) (e) Policy 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 HB....
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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). In all other cases the physi....
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....urrent 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 1 2 Sl Units (b) Jurisdiction for MEIS 3 Jurisdictional RA No (i) Importer Exporter Code (IEC) Jurisdicti....
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....on 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 shall not be allowed after issue of Scrip. 3.10 Procedure to upload documents by Chartered Accountant / Company Secretary / Cost Accountant (a) In order to move towards paperless processing of reward schemes, an electronic procedure ....
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....wback), 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 to include the declaration of intent on all categories of shipping bills. (iii) For exports made prior to date of notification/public notice of products/markets, such a declaration would not be required since such exports would have already taken place. 3.15 Last date of filing of application fo....
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....ommunication 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 RA / Development Commissioner (DC) by Registered Office in the case of Company and by Head Office in the case of others as indicated in table below: S.No. Category 1. Issuing/renewing Authority for Status Certificate Authority IEC holder having exports Concerned of DTA unit as well as exports of SEZ/EOU unit. EHTP/STP/BTP Regional as per jurisdiction indicated in Appendix ....
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....al 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 manufacturing unit should appear in electronic RCMC and in IEC of the applicant. 100 4.04 Advance Authorisation Applicant shall file application online in ANF 4A. Same form is applicable where Standard Input Output Norms (SION) have been notified or on the basis of adhoc norms or on self declaration basis as per paragraph 4.07 of Hand Book of Procedures. 4.05 Advance Authorisation for items which are otherwise prohibited for export (i) (ii) Items covered under Chapter ....
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....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 further authorisations under such norm. Norms Committees shall also function as recommendatory authority for notification of SION and DGFT may notify such norms from time to time. (vi) It is mandatory for industry / manufacturers/ EPCs to provide production and consumption data etc. for the past three years, as may be required by DGFT for fixation of SION. Otherwise, applicants shall not be allowed to take benefit of Advance Authorisation scheme for taking repeat Advance Authorisations on self-declared basis. Norms Committee may also seek data from DoR (CB....
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....y 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 such transferred input. (ii) Deleted (iii) Deleted (iv) Deleted (v) Imported duty free inputs can be taken from the port / domestic supplier's premises to the factory or the premises of the authorization / co-authorisation holder or the factory of the supporting manufacturer (whose name is endorsed in the authorization or allowed by the Jurisdictional Customs authority). However, such duty free material imported or procured against advance authorization can also be taken from the port directly to the project site of the project authority, subject to furnishing a bond to the customs authority at the port of import and othe....
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....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 accountability clause" in the export/supply documents namely Shipping Bills, Bill of Exports, Tax invoice for export/supplies prescribed under the GST rules evidencing that these imported inputs have been exported. 4.13 Authorisation in Excess of Entitlement An applicant shall be entitled for authorisation in excess of entitlement of CIF mentioned in paragraph 4.12 above subject to furnishing of 100% Bank Guarantee to Customs authority to cover exemption from customs duties. Regional Authority shall make a specific endorsement to this effect on authorisation. This provision shall also apply to Status Holders. 4.14 Application and On-line Inter-Ministerial Consultations for fixation of norms/a....
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....eted 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 Time limit for Representation Applicant may file representation against the decision of the Norms Committee with regard to the fixation of norms within a period of 90 days from the date of hosting of decision on DGFT website. Representation beyond 90 days shall be subject to payment of composition fee of Rs.5000/-. 4.18 Provision for Pharmaceutical Products Regional Authority may issue Advance Authorisation for pharmaceutical products manufactured through Non-Infringing (NI) process. A manufacturer exporter can avail the benefit of this provision whether the SION or the adhoc norms (under self declared basis in terms of paragraph 4.07 of the Hand Book of Procedures) for the said product is available or not. "Input combination permitted under NI proc....
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.... 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 Regional Authority at the time of filing application for redemption/bond waiver. Regional Authority shall compare the details of Appendix 4-1, with that of the inputs allowed in the authorisation, before allowing redemption or bond waiver against individual authorization. Such records shall be preserved for a period of at least three years from the date of redemption. 4.22 Standardisation of Adhoc Norms (a) For standardization of norms, an application in ANF 4B shall be filed online along with complete data. Such applications shall be made to concerned Norms Committee in DGFT headquarters. (b) Import of fuel may also be allowed with actual user condition under SION by Norms Committee subject to following: (i) Facility of import of fuel shall be allowed only to manufacturer having captive power plant. (ii) In case....
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....e 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) should also contain details of exempted materials/inputs consumed. If application is approved, authorisation shall be issued based on input/output norms in force on the date of receipt of application by Regional Authority. If in the intervening period (i.e. from date of filing of application and date of issue of authorisation) the norms get changed, the authorization will be issued in proportion to provisional exports / supplies already made till any amendment in norms is notified. For remaining exports, Policy / Procedures in force on date of issue of authorisation shall be applicable. The export of SCOMET items shall not be permitted against an Authorisation until and unless the requisite SCOMET Authorisation is obtained by the applicant. Exports/supplies made in anticipation of authorisation shall not be eligible for inputs with pre-import condition. 4.28 Exporters Risk Exports ....
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....ncerned 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 recipient unit of Advance Authorisation/DFIA holder where inputs would be processed; (iii) Name, description including specifications, where applicable, and quantity of items and (iv) Individual value of items to be procured. An ARO may be issued along with Advance Authorisation / DFIA or subsequently, and its validity shall be co-terminus with validity of Advance Authorisation / DFIA. (c) Deleted. 4.33 Deleted 4.34 Deleted 4.35 Facility of Supporting Manufacturer/ Jobber/co- licensee (a) Imported material may be used in any unit of holder of Advance Authorisation subject to condition of paragraph 4.10 of this Handbook or jobber / supporting manufacturer provided same is endorsed on authorisation by Regional Authority. If applicant desires to have name of any manufacturer or jobber added to authorisation, he may apply. 115 (b) (c) Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation schem....
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....patnam, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Surat (Magdalla), Tuticorin, Vadinar, Vishakhapatnam. Air-ports: Ahmedabad, Bangalore, Bhubaneshwar, Calicut Airport (Kerala), Chennai, Coimbatore Air Cargo Complex, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kochi, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum, Varanasi, Vishakhapatnam. ICDS: Agra, Ahmedabad, Anaparthy, Arakkonam (Tamil Nadu), Bangalore, Babarpur, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chettipalayam (Tamil Nadu), Chheharata (Amritsar), Coimbatore, Dadri, Delhi, Dighi (Pune), Dappar, Dera Bassi, Dhannad Rau (District Indore), Daulatabad, (Wanjarwadi and Maliwada), Durgapur 117 (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Guntur, Guwahati (Amingaon), Hyderabad, Irugur Village (Tamil Nadu), Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kalinganagar and Tumb Village(Taluka Umbergaon, District Valsad) Kanpur, Karur, Kheda (Pithampur, District Dhar), Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Mallanpur, Mandideep (District Raisen), Merripalem, Guntur District(AP)....
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....he earliest issued Authorisation. (viii) Clubbing shall be permitted only when there is shortfall in fulfilment of export obligation occurred in first authorisation and excess exports are made in subsequent Authorisations. However, this condition may not be insisted when validity period (for import) of Authorisations runs concurrently and imports made in subsequent authorisation falls within validity period (for import) of first 119 authorisation and such import made within validity period of first authorisation are on pro-rata, equal to or in excess to the extent of exports made in first authorisation. Subsequent Authorizations issued after expiry of validity of first Authorisation shall not be allowed to be clubbed. (ix) Clubbing of Authorisations issued with different EO periods shall also be allowed. (x) Accounting of exports made outside expiry of initial or extended EO period of earliest issued authorisation shall not be taken into consideration for EO fulfilment after clubbing of such Authorisations. (xi) Inputs which are common in all Authorisations shall only be clubbed and duty free inputs shall be accounted for as per SION/Ad-Hoc Norms fixed by NC. In other words all inp....
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....ject to a minimum VA of 15% or the VA prescribed in Appendix 4D of current HBP, whichever is lower, for that component of exports. 121 (ii) Wherever exports are prior to 27.8.09, enhancement in CIF / FOB values shall be subject to a minimum VA of 15% or the VA prescribed in Appendix 4D of current HBP, or the VA declared in the original Advance Authorisation application, whichever is lower. (c) Request for pro-rata enhancement in value and quantity may be made either before or after exports. In such cases where there is a change in SION prior to export of said product, pro-rata enhancement shall be given after calculating entitlement on revised SION. (d) Application for the enhancement in CIF or FOB value of Authorisation / reduction in the value of Authorisation / EOP Extension / Revalidation of Authorisation shall be filed online in ANF 4D to concerned Regional Authority. 4.40 Application fee for enhancement Application fee payable for enhancement would be on the difference in CIF values of original and final Authorisation. However, no application fee would be charged if value of Authorisation is being reduced or applicant has already paid maximum fee of Rs 1,00,000 for Advance Au....
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....ority may consider a request of Advance Authorisation holder for one extension of EO period upto six 123 (f) months from the date of expiry of EO period subject to payment of composition fee of 0.5% of the shortfall in EO. Authorisation holder will have to submit a self declaration to RA stating that unutilised imported/domestically procured inputs are available with the applicant. Request for further extension of six months after first extension as in (b) above can be considered by Regional Authority, provided Authorisation holder has fulfilled minimum 50% export obligation in quantity as well as in value, on pro-rata basis. This will be subject to payment of composition fee @ 0.5% per month on unfulfilled FOB value of export obligation. No further extension shall be allowed by Regional Authority. This provision shall also be applicable to Advance Authorisations issued during FTP 2009-2014. However, only two extensions of six months each as mentioned above can be allowed subject to payment of composition fee and under no circumstance Regional Authority shall allow any extension beyond 12 months from date of expiry of EO period. At the time of filing application for second EO exten....
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.... may be submitted in physical form to the concerned authority. 125 (e) (f) e-BRC shall be linked with these shipping bills within six months from the date of expiry of export obligation/realisation or as per the time period prescribed for realization of foreign exchange by RBI. Regional Authority shall not take action for non linking / submission of e-BRC before expiry of said period, provided other documents substantiating fulfilment of EO have been furnished by the exporter In case Authorisation holder fails to complete EO or fails to submit relevant information / documents, Regional Authority shall enforce condition of Authorisation and Undertaking and also initiate penal action as per law including refusal of further authorization to the defaulting exporter. 4.45 Advance Authorisation for Annual Requirement (a) Exporters eligible for such Authorisations shall file online application in ANF 4A to Regional Authority concerned. All provisions applicable to Advance Authorisation given above would apply except the following: (i) (ii) Authorisation holder shall have flexibility to export any product falling under export product group using duty exempted material. Within eligible enti....
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.... Authorisation holder can seek waiver of Bond condition by submitting evidence of export made and payment realised to that extent. If exports made are less than the export obligation stipulated in the Authorisation, request for waiver of bond condition, on pro-rata basis, can also be considered. (i) For such a request, an applicant has to file online application attaching Shipping Bills and e-BRC. Scanned copy of other documents as prescribed in the ANF 4F shall also be uploaded. In case of deemed exports or export from non-EDI ports, the documents evidencing proof of export/supply shall be submitted at the counter of Regional Authority concerned giving reference of online application in physical form except e- BRC. (ii) (iii) (iv) Deleted. In case EO has been fulfilled, Regional Authority shall issue Bond Waiver Certificate (BWC) and forward a copy to the Customs authority at the port of registration of Authorisation enclosing details of shipping bill number(s), date(s), FOB value in Indian Rupees as per shipping bill(s) and description of export products in respect of shipment taken into account for allowing waiver of Bond condition. Such bond waiver shall not preclude the Custom....
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.... 4H & 4-1 duly filled in, as stipulated in paragraph 4.51 below or for any misrepresentation, mis-declaration and default detected subsequently in details declared and furnished in Appendix 4H & 4-I. An endorsement to this effect shall be made by Regional Authority in the redemption certificate. 4.48 Transitional Arrangement for Authorisations issued upto 26.08.2009 (a) Advance Licences (b) including Advance Licence for Annual Requirement issued up to 26.08.2009 shall be governed by provisions contained in Chapter-7 of HBP v1(RE-2001), Chapter 4 of HBP v1 (2002-2007) as Notified on 31.3.2002, Chapter 4 of HBP v1 (2004-2009) as notified on 31.8.2004, and Chapter 4 of HBP v1 (2009-14) as notified on 27.08.2009 respectively as amended from time to time, excepting provisions relating to clubbing and extension in E.O. period which shall be governed by provisions of paragraphs 4.38 and 4.42 (e) respectively and any other provision, as notified by DGFT. Wherever Customs duty is to be paid on unutilised material, same shall be paid along with interest thereon as notified by DoR. 4.49 Regularisation of Bona fide Default Cases of bona fide default in fulfilment of EO may be regularised by Re....
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....Chartered Accountant / Cost Accountants with that of norms allowed in Authorisation(s) and actual quantity imported against Authorisation(s) in the beginning of licensing year for all such Authorisations redeemed in preceding licensing year. In this verification process, in case it is found that Authorisation holder has consumed lesser quantity of inputs than imported, Authorisation holder shall be liable to pay customs duty on unutilized value of imported material, along with interest thereon as notified, or affect additional export within the EO period. Regularization of Bona fide default in the cases where Authorisation was issued for import of drugs from unregistered sources with pre import condition. Import of drugs from unregistered sources issued with pre import condition shall be regularised in the following manner: (i) The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall either submit a certificate from the jurisdictional Central Excise / Customs Authority certifying des....
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....ntity of excess import before (e) (f) (g) redeeming the case. RA may direct licence holders to pay balance amount of customs duty after informing the reasons of the difference in the liability worked out by Authorisation holder and the calculations by Regional Authority. In such case, the balance amount of duty and interest, if any shall be paid by Authorisation holder within 30 days, for regularization of the matter. The interest shall be paid in cash through TR Challan 006 at the rate applicable on the date of payment of delayed duty amount to the Customs Authority. On receipt of said documentary evidence from Authorisation holder, Regional Authority shall redeem the case, shall endorse details of duty paid on the EODC/Redemption Letter and inform details of recovery/ deposits made to the Customs Authority at the port of registration or the Commissioner of Customs having jurisdiction over the factory of the Authorisation holder, as the case may be. Payment of duty, interest and any dues for regularisation shall, however, be without prejudice to any other action that may be taken by Customs Authorities at any stage under Customs Act, 1962. 4.51 Maintenance of Proper Accounts Every....
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....ocuments therein, shall be filed online to concerned Regional Authority. Provisions of paragraphs 4.26, 4.27, 4.28, 4.48, 4.49(e) & 4.49 (f) and 4.52 of this Handbook of Procedures shall also be applicable for DFIA Scheme. After completion of exports and realization of proceeds, request for issuance of transferable Duty Free Import Authorisation may be made to concerned Regional Authority within a period of twelve months from the date of export or six months (or additional time allowed by RBI for realization) from the date of realization of export proceeds, whichever is later. (d) Applicant shall be allowed to file application beyond 24 months from the date of generation of file number as per paragraph 9.02 of Hand Book of Procedures. 4.55 Facility for Split DFIA Split Authorisations of DFIA subject to a minimum of CIF value of Rs. 10 lakh each and multiples thereof may also be issued, on request at the time of seeking transferability. A fee of Rs. 1000/- each shall be paid for each split authorization. Split-up DFIAS shall be permitted with the same port of registration as appearing on the original DFIA. 136 4.56 Re-export of goods imported under DFIA Scheme (i) Goods imported aga....
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....tion shall be filed within six months following the month during which exports are made. It is clarified that the month in which the export has been made in case of advance payment and the month in which export proceeds have been realised in part or full after making of exports, shall be excluded while calculating period of six months for filing of application for REP Authorisation. 4.60 Wastage Norms Maximum wastage or manufacturing loss on gold/silver/ platinum jewellery and articles thereof is as follows: SI Items of export No 138 Percentage of wastage by weight with reference to Gold/ Platinum / Silver content in export item Silver and ornaments Plain jewellery, articles, Mangalsutra containing Gold/ platinum like 2.5 % 3.2 % gold and black beads a) /imitation stones, cubic zirconia diamonds, precious, semi-precious stones. Studded jewellery and b) 5.0% 5.0 % articles thereof Mountings and findings. manufactured (by non- 2.5 % c) 3.2 % mechanised process) indigenously Any jewellery/ articles manufactured by a fully 0.9% 0.9% mechanised process and d) unstudded. Mountings, whether imported or indigenously e) 1.8% 1.8% procured/ manufactured, used in studded jewellery Gold silver....
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....value in the case of studded jewellery shall be as given in Appendix-4G. 4.65 Agency Commission Exporter availing scheme of gold / silver / platinum jewellery are allowed to pay agency commission subject to the guidelines laid down by RBI. VA shall be calculated after deducting agency commission. 4.66 Endorsement on shipping Bill and Invoice. During export of jewellery, shipping bill and invoice presented to customs authorities shall contain description of item, its purity, weight of gold/ silver/platinum content, wastage claimed thereon, total weight of gold/silver/platinum content plus wastage claimed and its equivalent quantity in terms of 0.995/0.999 fineness for gold / silver and in terms of 0.9999 fineness for platinum and its value, FOB value of exports 141 and value addition achieved. If purity of gold/silver/platinum used is same in respect of all or some of items made out from each of these metals for export, exporter may give total weight of gold/silver/platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight and value of precious semi-precious stones / diamonds pearls used i....
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....er platinum shall be released to exporter of jewellery by nominated agencies/RBI authorised banks in multiples of 10 gms or in Ten Tola Bars in respect of gold. However, silver shall be released to exporters in multiples of 1 Kg only. Any balance of gold/ silver/ platinum shall be available to exporter along with his future entitlement. Gold/ silver shall be released by the nominated agencies in terms of 0.995 fineness or more and platinum in terms of 0.900 fineness or more. 143 4.71 Terms of payment Export of gold / silver / platinum jewellery and articles thereof shall be against irrevocable letter of credit, payment of cash on delivery basis, Documents Against Acceptance (DA) basis or advance payment in foreign exchange or replenishment of gold/silver/platinum content in exported jewellery/articles. 4.72 Port of Export Exports under schemes of gold /silver/platinum jewellery and articles thereof shall be allowed by airfreight and Foreign Post Office through the Customs House at Mumbai, Kolkata, Chennai, Delhi, Jaipur, Bangaluru, Kochi, Coimbatore, Ahmedabad, Dabolin Airport, Goa, Hyderabad and Surat (Surat Hira Bourse). Export by courier shall also be allowed. through Custom Hou....
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....re- exported. In addition, a separate self certificate shall be attached by GIA (or any other approved agency) along with the shipping bill at the time of shipment, for matching of the imports to that of the exports as per the documents and GIA (or any other approved agency) certificate. GIA (or any other agency approved in this regard) shall obtain GR waiver as per the procedure laid down by RBI, in all such cases. Re-export of the imported diamonds shall be completed within a maximum time period of 3 months from the date of import(s). At the time of import, the agency shall give an undertaking to the customs to this effect. GIA (or any other agency approved in this regard) shall furnish a quarterly report to the customs authority at the port of import by 25th of the month, succeeding the end of the quarterly period, to ensure that the exports are effected within the stipulated time period. 4.76 Enlistment /Authorisation of Laboratories for Certification/ Grading of Diamonds of 0.25 carat and above Applications for enlistment of laboratories should be submitted to Gems and Jewellery Promotion Council (GJEPC) for scrutiny of the application for fulfilment of the norms prescribed. G....
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.... to have not been exported. (b) Goods shall be cleared through Customs by Nominated Agency Status Holder having Nominated Agency Certificate / 147 (c) exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not by Associate. Associate shall, in such cases, authorise Nominated Agency to act as its agent to file Bill of Entry and shipping bill. At the time of export, shipping bill presented to Customs shall also contain the following: (i) Name and address of associate/ Status Holder having Nominated Agency Certificate/exporter; (ii) An endorsement by Nominated Agency / Status Holder having Nominated Agency Certificate that export is made against an order received by concerned associate, its date of registration with nominated agency. In case of exports by Status Holder having Nominated Agency Certificate /exporter, a self declaration shall be provided to this effect; (iii) Name of Customs House through which gold/ silver/ platinum/plain semi-finished gold/ silver/ platinum jewellery was imported and corresponding Bill of Entry No. and date. and date of import. (d) Each shipping bill shall be valid for exports ....
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....f Accounts Nominated Agency / Status Holder having Nominated Agency Certificate shall maintain complete account, consignment-wise, of the gold, silver, platinum, mountings, findings/ plain semi-finished gold/silver/ platinum jewellery etc. imported for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. Such accounts shall be maintained for a minimum period of three years from date of exports. 4.80 Export Through Exhibitions / Export Promotion Tours / Export of Branded Jewellery (A) (B) (C) Nominated Agencies shall produce to Customs Authorities letter in original or its certified copy, containing Government's approval for holding exhibition/export of branded jewellery. Any other person shall produce to the Asst. Commissioner, customs letter in original or its certified copy containing GJEPC's approval for holding exhibitions/ export promotion tour/export of branded jewellery. In case of re-import, such items, on arrival, shall be verified along with export documents before clearance. Exports under this scheme shall be subject to following conditions for following modes of export: (i) Export....
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....in 120 days after the 151 (F) end of stipulated period of 365 days, gold/silver/platinum for replenishment content against items sold abroad. (ii) Following documents shall be submitted for claiming such replenishment: (a) Customs attested invoice; (b) Copy of the approval letter issued by Government/GJEPC; (c) Certificate from Nominated Agency / GJEPC as in Appendix 4-0. In case of exhibitions organised by nominated agencies, gold/silver/ platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. Nominated Agencies shall maintain a complete account of exports made, goods sold abroad, goods re-imported, and metals purchased abroad and imported into India. Such account shall be maintained for a minimum period of three years from date of close of exhibition. 4.81 Export against supply by Nominated Agencies Exporter may obtain gold/silver/ platinum on following basis: (i) (ii) Replenishment basis after completion of exports; Outright purchase basis in advance; (iii) Loan basis. 4.82 Replenishment Basis (a) Exporter may apply to Nominated Agency / Status Holder having Nominated Agency Certificate for booking of precious metal gold/silver/....
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....er may obtain required quantity of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. Integrated Goods and Services tax and Compensation Cess leviable under Section 3(7) AND 3(9) of Customs Tariff Act shall be payable separately on imports. On failure to effect exports within the period prescribed, the nominated agencies shall enforce the BG / LUT. Exporter has to pay interest as notified by |DoR on gold taken on loan basis at the rate as may be specified. Export has to be completed within a maximum period of 90 days from date of release of gold on loan basis. No extension for fulfilment of EO shall be allowed. (d) (i) Exporter shall be permitted to export jewellery on the basis of a notional rate certificate to be issued by nominated agency / GJEPC. This rate will be based on prevailing Gold/US$ rate and the US$/INR rate in notional rate certificate. Certificate issued by nominated agency/GJEPC should not be older than 7 working days of date of shipment. (ii) VA will have to be achieved on rate as may be got fixed with buyer and Nominated Agency. (iii) Exporter shall have ....
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.... shall be filed online to the concerned Regional Authority in ANF 4H. 4.88 Personal Carriage of Gems & Jewellery Export Parcels (a) Personal Carriage of gems & jewellery parcels by Foreign Bound Passengers from all EOU/SEZ units and all firms in DTA through Airports in Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad, Jaipur is permitted. Procedure for Personal Carriage of exports shall be as prescribed by Customs. Export proceeds shall, however, be realised through normal banking channel. (b) For claiming Replenishment in case of Personal Carriage of Exports by Foreign Bound passenger, documents shall be same as mentioned under paragraph 4.82(c) above. Authorised Courier Companies are also permitted to operate on the above lines. 4.89 Personal Carriage of Gems & Jewellery Import Parcels Personal carriage of gems & jewellery import parcels by an Indian importer/ Foreign National may be permitted into all EOUS/SEZ units and all firms in DTA through airports in Delhi, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad Jaipur. Procedure will be same as for import of goods by air-freight except that parcels shall be brought to Customs by Importer/Foreign National fo....
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....to comply will render Nominated Agency Certificate liable to be cancelled in addition to action under FT (DR) Act 1992, as amended, after affording opportunity of personal hearing. (ii) Monitoring by Gems & Jewellery Export Promotion Council: Monitoring in respect of Nominated Agencies MMTC Ltd, Handicraft and Handlooms Exports Corporation Ltd, The State Trading Corporation Ltd, PEC Ltd, STCL Ltd, MSTC Ltd, Diamond India Limited will be by Gems & Jewellery Export Promotion Council (G&J EPC). Nominated Agencies shall file half yearly return as per format given in Appendix 4-M of Hand Book of Procedures, to the Gems & Jewellery Export Promotion Council (GJEPC), Mumbai within 15 days of every completed half year. In turn, G&J EPC shall compile the half yearly return and the figures submitted by the Nominated Agency and check 158 (c) the performance of the Nominated Agency. Thereafter, GJEPC shall forward the compiled half yearly returns along with its observation on performance of Nominated Agency to DGFT headquarters within one month of every completed half year. In case of delay in filing or non-submission of half yearly return within 15 days of every completed half year, GJEPC shal....
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....RA concerned provided the authorisation is valid for import. The applicant would give justification for seeking such amendment(s) along with fresh nexus certificate from an independent Chartered Engineer. 160 (d) An application for amendment in the list of export item(s) including addition(s)/deletion(s) if any, may be filed with RA concerned provided the Export Obligation period of the authorisation is valid and the CG has nexus with export product. The applicant would give justification for seeking such amendment(s) along with fresh nexus certificate from an independent Chartered Engineer. 5.04 Certificate of Installation of Capital Goods (a) (b) Authorization holder shall produce, within six months from date of completion of import, to the concerned RA, a certificate from the jurisdictional Customs authority or an independent Chartered Engineer, at the option of the authorisation holder, confirming installation of capital goods at factory/premises of authorization holder or his supporting manufacturer(s). The RA may allow one time extension of the said period for producing the certificate by a maximum period of 12 months with a composition fee of Rs. 5000/-. Where the authorisat....
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....(d) If a standalone EOU / SEZ unit wishes to de-bond from EOU to EPCG Scheme, there shall be no requirement for maintenance of average export obligation and the unit shall be required to maintain only specific export obligation equivalent to six times of the proportionate duty saved amount of the depreciated value of capital goods for which the Authorisation has been obtained. In case one unit of a firm / company opts to de-bond from EOU to EPCG Scheme, while other unit(s) are DTA units, then the average export obligation in respect of the authorisations issued to the firm / company (other than de-bonding unit) shall remain unchanged and the average EO, after de-bonding of the unit, shall be fixed by excluding the exports made by the de-bonded unit from the total exports of the firm / company, which runs concurrently for all the units of the firm / company. In such a case, specific EO equivalent to six times of the proportionate duty saved amount on the depreciated value of the Capital 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 man....
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....the EPCG authorization in question. Proof of having despatched the goods from authorization Holder's factory premises to the ultimate exporter/port of export viz. (a) ARE 1 certificate issued by Central Excise / Tax invoice for export prescribed under the GST rules with due authentication by the Customs verifying the exports along with the shipping bill number, date and EPCG authorization number or (b) Invoice duly incorporating the relevant EPCG authorization number & date at the time of dispatch in case the unit is not registered with Central Excise / GST. (iii) Lorry Receipt (LR) /Logistical evidence for transportation of goods from the premises of the authorization holder to the third party/port of export. (iv) An undertaking from the 3rd party on a stamp paper, declaring that the products exported for fulfillment of EO by them on behalf of the license holder as per details given in the statement of exports, 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) Disclaime....
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.... digital signatures. (c) Where EO of the first block is not fulfilled in terms of the above proportions, except in cases where the EO prescribed for first block is extended by the Regional Authority subject to payment of composition fee of 2% on duty saved amount proportionate to unfulfilled portion of EO pertaining to the block, the Authorization holder shall, within 3 months from the expiry of the block, pay duties of customs (along with applicable interest as notified by DOR) proportionate to duty saved amount on total unfulfilled EO of the first block. (d) (i) Authorisations issued from 1st April, 2002 upto 31st August, 2004 shall be governed by provisions of paragraph 5.8 of HBP Vol. 1 (RE- 02) as amended from time to time. (ii) Authorisations issued from 1st September, 2004 upto 17th April, 2013 shall be governed by provisions 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 govern....
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....osed under the authorization for first/second year of extension, as the case may be, at the choice of the exporter. Minimum composition fee will be Rs.10,000. Request for extension in EO Period shall be made to RA within 90 days from the date of expiry of original EO Period. However, RA may consider the request for extension received upto 180 days with additional composition fee of Rs.5,000. 5.18 Provision for Units under BIFR/Rehabilitation (a) Deleted (b) Deleted 169 5.19 Relief in Average Export Obligation (a) (b) To provide relief to exporters of those sectors where total exports in that sector/product group has declined by more than 5% as compared to the previous year, average export obligation for the year may be reduced proportionate to reduction 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....
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....pecified in paragraph 4.50 of HBP. 5.24 Maintenance of Records Every EPCG authorisation holder shall maintain, for a period of 2 years from date of redemption, a true and proper account of exports/ supplies made and services rendered towards fulfilment of export obligation. 171 5.25 Re-Export / Repair/Replacement of Capital Goods Imported under EPCG Scheme (a) Capital Goods imported under EPCG scheme, which are found defective or unfit for use, may be re-exported to foreign supplier within three years from the date of clearance by Customs of such goods, with permission of RA / Customs Authority. Consequently, EO would be re-fixed. (b) (c) Capital Goods imported and found defective or otherwise 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 ....
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....hall be governed by provisions contained in Public Notice No.1 dated 18.4.2013. The EPCG Authorisations issued between Notification of HBP 2015-20 till the Notification of HBP 2015-20 (RE 2017) shall be governed by provisions contained in HBP 2015-20. 173 5.28 Post Export EPCG Duty Credit Scrip(s) (a) (b) Exporters can exercise this option by filing an application in ANF5A with the RA concerned by selecting the option for this Scheme. All applicable duties shall be paid in cash by the exporter at the time of import of Capital Goods. RA shall issue an Authorisation specifying (c) (i) (ii) "Not for imports" on the body 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 p....
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....r criteria indicated in Appendix 6 A of Appendices & ANFs and sector specific conditions relating to approval as in Appendix 6 B of Appendices & ANFs. In other cases, approval may be granted by DC after clearance by BOA. (ii) On approval, a Letter of Permission (LOP) / Letter of Intent (LOI) shall be issued by DC / designated officer to EOU/EHTP / STP/BTP unit. LoP / LoI shall have an initial validity of 2 years to enable the Unit to construct the plant & install the machinery and by this time the unit should have commenced 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 ....
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....egard is received from unit within a period of six months of expiry of approval period, DC will take action, suo motu, to cancel approval under EOU scheme and take further action in this regard. Where units give their option to continue after expiry of six months as stipulated above, DC will grant extension after obtaining approval of BOA. 6.02 Legal Undertaking (LUT) (a) Approved EOU / EHTP / STP / BTP unit shall execute an LUT with DC Designated Officer concerned 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.....
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....EOUS may import plain / studded gold / platinum or silver jewellery for export after repairs / remaking. 6.06 Conditions of Import Import of goods by EOU / EHTP / STP / BTP units shall be subject to following conditions: (a) Goods shall be imported into EOU / EHTP / STP / BTP premises. However, agriculture and allied sectors and granite sector units in EOU may supply / transfer capital 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 ....
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....R guidelines. (d) For IT and IT enabled services, persons authorized by software units may access facility installed in EOU / EHTP / STP / BTP unit through communication links. 182 6.08 Facility of working from a place outside the unit Person(s) employee(s) authorized by a unit of (i) IT related EOU or (ii) STP 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 o....
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...., transfer to other SEZ / EOU / EHTP /STP/BTP units, sales in DTA and balance in stock. Any matter for clarification as to whether goods are homogenous or not shall be decided by Units Approval Committee. 6.12 Monitoring of NFE Performance 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 s....
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....ng recognition as Status Holder would accrue to exporter in whose name foreign exchange earnings are realized. However, such export shall be counted towards fulfilment of 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 ....
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....i) the transaction value of the finished goods to be cleared from the sub-contractor's premises abroad; (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....
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....es. Items remaining unsold after 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....
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....ecords 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 organization of Central Government or, a Government of a State or, a Uni....
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....wn 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 additional location provided that no change in other terms and conditions of approval is envisaged and that new location is within territorial jurisdicti....
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....epreciation 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 DC / Designated Officer concerned in same manner as applicable to new units. In case there is an outstanding export commitment under EPCG scheme / Advance Authorization Scheme, it will follow the procedure laid down in ....
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....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 production capacity 10 Cancellation of LoP 3 11 Permission for debonding/exit 7 12 Permission for DTA sale 2 13 Eligibility certificate for employment 2 visa for lower level technicians 14 Issue of Green Card 2 15 Renewal of Green Card Same day 16 Permission to lease CG 1 17 Permission for disposal of 2 scrap /....
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....l 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 custom duty paid on inputs used in the resultant product. In respect of supply of goods to other categories as listed in the Paragraph 7.02 (e), (f), (g) & (h) of FTP, Advance Authorisation / DFIA for import of duty free inputs as provided under chapter 4 of FTP 2015-20 may be obtained against Project Authority Certificate as per Appendix- 7C. However, if Advance Authorisation / DFIA is not obtained against such supplies for duty free i....
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.... 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 basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment by supplier as per the option of applicant, either against a particular project or all the projects. Claims may also be filed where part payments have been received. Deemed export benefits may be allowed after 100% supplies have been made. However, benefit will be limited to the extent of payment received....
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....or 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. DGFT RA, Jaipur 5 Jt. DGFT, Kanpur Jt. DGFT RA, Kanpur 6 Jt. DGFT, Ludhiana Jt. DGFT RA, Ludhiana and RA, Amritsar 7 Jt. DGFT, Varanasi Jt. DGFT RA, Varanasi Western Zone 8 Zonal Addl.DGFT, Addl. DGFT Mumbai Zonal DGFT, Mumbai; RA, Nagpur and RA, Panjim 9 Jt. DGFT, Pune Jt. DGFT RA, Pune 10 Jt. DGFT, Vadodara Jt. DGFT RA, Vadodara and RA, Gandhidham, Kutch 11 Jt. DGFT, Jt. DGFT RA, Ahmedabad Ahmedabad 12 Jt. DGFT, Surat Jt. DGFT RA, Surat 13 Jt. DGFT, Bhopal Jt. DGFT Eastern Zone 14 Zonal Addl. DGFT, Addl. DGFT Kolkata 209 RA, Bhopal and Indore extn.office Zonal DGFT, Kolkata; RA, Patna; ....
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....ssy 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 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. 211 (c) Regional Authorities of DGFT will send a consolidated quarterly report in respect of cases received/ referred to it, with details of action taken to the Nodal Officer. 212 CHAPTER 9 MISCELLANEOUS MATTERS 9.01 Denomination of Import Authorisation/Licence/ Certificate/ Permissions (a) CIF value of Authorisation / FOB value of export obligation shall be indicated both in Rupees and in freely convertible currency(s) at the exchange rate(s) prevailing on Authorisation issue date. (b) (c) (d) Remittance of foreign e....
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....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 Headquarters and (ii) head(s) of RA(s) in regional offices. Grievance Committee will include representatives of Federation of Indian Export Organisations (FIEO), Export Promotion Councils/ Commodity Boards, Development Authorities, Government Departments/ technical authorities as their members. 9.09 Counter Assistance (a) and While the endeavour of DGFT is to make filling/submission of all applications online, till the time the facility for online application is not available, applications will continue to be received at the counter. (b) For speedy disposal of applications, "Counter Assistance" will function in all offices of DGFT. An FTDO shall be in charge of counter in each office. On presentation of application at the counter, applicant would be advised whether his application is complete or there i....
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....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 Exports (A) Date of shipment/despatch for exports will be reckoned as under: 217 Sl. Mode of No. Transportation (i) By Sea (ii) By Air (iii) By Post Parcel (iv) By Rail (v) By Registered Courier Service (vi) By Road Date of Shipment / Dispatch (a) For bulk cargo, date of Bill of Lading or date of mate receipt, whichever is later? (b) For containerised cargo, date of "Onboard Bill of Lading", or "Received for Shipment Bill of Lading", where the L/C provides for such Bill of Lading. For exports by containers from Inland Container Depot (ICD), date of Bill of Lading issued by shipping agents at the time of loading of export goods in ICD after customs clearance. (c) For Lash barges, date of Bill of Lading evidencing loading of export goods on board. Date mentioned by appropriate Officer of Customs on Shipping Bill, evidencing loading or handing over of goods to air cargo complex, which are not international airports, or by way of rotation ....
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....tral Goods and Services Tax Cost, Insurance & Freight 220 CIN CIS CKD COD COO CQCTD CRES CST CIN CRES CEPA CBEC CSP CECA CVD DA DBK DC DDA DEA DEL DES DFIA DGCI&S DIN DPIN DGFT DIPP DOBT DOC Deity DOR DOT DRS DTA e-BRC e-IEC ECA EDI ECGC EEFC EFC Corporate Identification Number Commonwealth of Independent States Completely Knocked Down Cash on Delivery Certificate of Origin Committee on Quality Complaints and Trade Disputes Certificate of Registration as Exporter of Spices Central Sales Tax Company Identification Number Certification of Registration as Exporter of Spices Comprehensive Economic Partnership Agreement Central Board of Excise and Customs Common Service Provider Comprehensive Economic Cooperation Agreement Countervailing Duty Document against Acceptance Drawback Development Commissioner Diamond Dollar Accounts Department of Economic Affairs Denied Entity List Duty Exemption Schemes Duty Free Import Authorisation Director General, Commercial Intelligence & Statistics. Director Identification Number Designated Partner Identification Number Director General of Foreign Trade Department of Industrial Policy & Promotion Department of Bio-Technology Department of Commerce Depa....