TaxTMI 
TaxTMI 
GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS
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....uments that documents are either in English or Hindi. Documents in regional languages may be got translated into English or Hindi and the translated copy may be self-certified and submitted along with the Original copy. 2.04 Territorial Jurisdiction of RA Territorial jurisdiction of RAs is given in Appendix 1A of Appendices and Aayat Niryat Forms. The address of applicant determines the jurisdiction of RA. Each application, unless otherwise specified, shall be submitted to jurisdictional RA . 2.05 Incomplete Application (a) An incomplete or unauthorised application is liable to be rejected by the competent authority with specific reason for rejection. Such incomplete application may be re-opened on rectifying the deficiencies. (b) If the deficiencies are not rectified by the applicant within a period of 90 days, the application will be deemed to have been withdrawn. 2.06 Application Fee The scale of fee, mode of payment, procedure for refund of fee and categories of persons exempted from payment of fee are provided for in Appendix-2K. Importer Exporter Code (IEC): 2.07 IEC Number Exempted Categories (a) IEC is compulsory for import and /or exports. However, the followin....
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....er areas 8 IFFIE0188E Ford Foundation. 9 ATAEF1096E Importers importing goods for display or use in fairs/ exhibitions or similar events under provisions of ATA carnet. This IEC number can also be used by importers importing for exhibitions/fairs as per Paragraph 2.63 of Handbook of Procedures 10 IDNBG1100E Director, National Blood Group 11 ICIRN1126E Individuals /Charitable Institution /Registered NGOs importing goods, which have been exempted from Customs duty under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity. 12 IIEGC1134E Persons importing/exporting permissible goods as notified from time to time, from /to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment as given in Paragraph 2.07 (iv) above. 13 NCIEE1169E Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. 10[2.08 Application for IEC (a) Exporters / Importers shall file online application in ANF 2A format with applicable fee and requisite documents. (b) IEC will be system auto generated and applicant will be informed through e-mail and sms that a comp....
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....rter Code (IEC) under Quick Links and select "Modify your IEC" to amend their e-lECs and IECs in physical format with applicable fees and requisite documents. Applicant shall upload relevant document/s to substantiate the changes sought to be made, besides uploading the signed copy of the modification application. The modification application has to be signed by Proprietor/ Managing Partner/ Designated Partner /Director / Company Secretary in case of companies or Chief Executive of the Society/ Managing Trustee / Karta as the case may be, before uploading/submitting the online application. However, request for (i) Cancellation of existing numeric IEC and (ii) PAN change in existing numeric IECs has to be made to the concerned jurisdictional Regional Authority. Once RAs have changed the PAN and the change is reflected on central server, such applicant can seek further modifications online, if any so desired. (c) RAs shall consider applications seeking modification in IEC (all numeric), involving change in PAN, by ensuring that liabilities of the previous applicant/applicant firm are transferred to the new applicant/applicant firm whose PAN will be reflecting in the modi....
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.... follows, unless specified otherwise: Sr.No Type of Authorisation Validity Period (i) Export Authorisation for restricted (Non SCOMET) goods 24[24 Months] (ii) Export Authorisation for SCOMET items 24 months (iii) Import Authorisations for restricted items and CCP 18 months (iv) EPCG Authorisation 18 months (v) Advance Authorisations (AA) for Deemed Export Coterminous with contracted duration of project execution or 12 months, whichever is more. (vi) AA {except (v) above}, DFIA, Replenishment Authorisation for Gems & Jewellery as per Chapter 4 of FTP. 12 months from issue date. However, EXIM Facilitation Committee (EFC) (for non-SCOMET items) and Inter Ministerial Working Group (IMWG) (for SCOMET items) may approve the grant of Export Authorisation for a shorter / longer duration in specific cases to meet contractual obligations/delivery schedule or on specific recommendation of the concerned Technical / Administrative Ministry / Department / or any other agency. (b) DGFT may decide to issue specific authorisation/ class of authorisations for a longer/shorter validity period. Any extension /revalidation in such cases to be allowed only by DGFT. 2.17 Date of....
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....isation 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/Scrip in the Customs Server. Notwithstanding anything contained above, these provisions of revalidation shall not apply wherever, the authorisation/scrip holder had clear 6 months period in hand for utilisation. 2.21 Authority to Revalidate Such revalidation under Paragraph 2.20 above would be permitted under specific orders of Head of concerned Office and such revalidation would be maximum up to the extent of custody period. 2.22 Application for Revalida....
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.... Customs Circular No.58/2004 dated 31.10.04, as amended from time to time. In case, the firm has already executed 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. 33[2.29 A Any firm / company coming under the NCLT proceedings shall make a summary of statement of outstanding export obligations/liabilities under the FTP schemes, indicating duty saved amounts and applicable interest till the date of start of proceedings before the National Company Law Tribunal (NCLT), any penalty imposed under FTD & R Act, any other dues such as fee etc., and submit the same to the RA concerned and to NCLT, before the start of NCLT proceedings as part of the statutory filings. The state....
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....mitted to a different RA/nominated agencies or to a different division of same RA, applicant can furnish photocopy of documents duly certified by him in lieu of original. Warehousing Facility: 2.36 Warehousing Facility (a) Public / Private Customs Bonded Warehouses may be set up in DTA as per Chapter-IX of Customs Act, 1962, to import items in terms of Paragraph 2.36 of FTP. On receipt of goods, such warehouses shall keep these goods for one year without payment of applicable 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. (b) 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 ap....
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.... (v) Embassy of India, Washington, DC, on behalf of any of the above. (b) Application for an import certificate shall be made in ANF 2K(i). Import certificate in Appendix-2P(Ia) may be issued by ICIA directly to importer with a copy to (i) Ministry of External Affairs (MEA) (AMS Section), New Delhi, (ii) DoE, New Delhi; and (iii) DGFT. (c) However, this import certificate will not be regarded as 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: 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. (e) In case th....
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....uppliers is subject to payment of insurance and / or freight by importer and documentary evidence to this effect is produced while making remittance. 2.44 Other Conditions for Import of Replacement Goods (a) In case of short-shipment, short-landing or loss in transit, import of replacement goods will be permitted based on certificate issued by customs authorities without an import Authorisation. (b) This procedure shall also apply to cases in which short shipment of goods is certified by foreign supplier, who has agreed to replace free of cost. (c) 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) Rev....
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....atisfaction of Customs authorities. 2.49 Transfer of Imported Goods (a) Cases where prior permission is required: Transfer of imported goods which are subject to Actual User condition and have become surplus to needs of Actual User, shall be made only with prior permission of RA concerned. Following information alongwith supporting documents shall be furnished with request for grant of permission for transfer, to RA concerned: (i) Reasons for transfer of imported 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 (iii) for goods with AU Condition after a period of two years from the date of import. ....
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....that port, unless the authorisation holder obtains permission from customs authority concerned to import through any other specified port. (c) EXIM Facilitation Committee (EFC) shall normally meet once every month. Where a case has been deferred in EFC for want of comments from the Technical Authorities and Departments /Ministries concerned but subsequently, NOC(s) has / have been received from the concerned agency(ies) with no divergence in views, authorisation shall be issued with the approval of Chairman, EFC and the case shall be brought before EFC in its subsequent meeting for approval on expost 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....
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....inned iron or Steel 6. 72044100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles. 7. 72044900 Other 8. 72045000 Re-melting scrap ingots 9. 74040012 Copper scrap 10. 74040022 Brass scrap 11. 75030010 Nickel scrap 12. 76020010 Aluminium scrap 13. 79020010 Zinc scrap 14. 80020010 Tin scrap 15. 81042010 Magnesium scrap (b) 'Freely' Importable metallic waste and scraps (shredded) as listed above shall be permitted through all ports of India subject to 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 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 (ii) Importer shall also furnish copy of the contract with the exporter stipulating that the consignment d....
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....notify such a port as designated port for import of un-shredded scrap. 15[(ii) The existing designated sea ports namely Chennai, Cochin, Ennore, JNPT, Kandla, Mormugao, Mumbai, New Mangalore, Paradeep, Tuticorin, Vishakhapatnam, Pipava, Mundra and Kolkata will be allowed to import un-shredded scrap till 61[30.09.2022] by which time they are required to install and operationalize Radiation Portal Monitors and Container Scanner. Such sea ports which fail to meet the deadline will be derecognised for the purpose of import of un-shredded metallic scrap w.e.f. 61[30.09.2022]] (iii) Further, any ICD can handle clearance of un-shredded metallic scrap provided the same 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) 38[Import consignments of metallic waste and scrap shall be subject to pre-shipment inspection certificate (PSIC) from the country of origin. However, metallic waste and scrap (both shredded and unshredded) im....
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....mation to DGFT by sending an email (at [email protected]) and furnishing details of visit / inspection done by the Inspector in PSIC. (g) The applicants may submit their applications initially without bank guarantee, as required under S.No.9 of ANF-2L. Their applications would not be rejected only on the ground of nonsubmission of bank guarantee. Applicants would, however, be required to submit bank guarantee or an equivalent financial instrument, before they are notified as PSIA, by the competent authority, as per FTP/HBP 2015-20. 2.56 Responsibility and Liability of PSIA and Importer (a) In case of any mis-declaration in PSIC or mis-declaration in application form for recognition as PSIA, PSIA would be liable for penal action under Foreign Trade (Development & Regulation) Act, 1992, as amended, in addition to suspension/ cancellation of recognition. (b) The importer and exporter would be jointly and severally responsible for ensuring that the material imported is in accordance with the declaration given in PSIC. In case of any mis-declaration, they shall be liable for penal action under Foreign Trade (Development & Regulation) Act, 1992, as amended. (c) The scanned....
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....fying residual life as well as valuation / purchase price of capital goods. Tariff Rate Quota Scheme: 47[Para 2.60: Procedure for Import under the Tariff Rate Quota Scheme Imports under the Tariff Rate Quota Scheme is governed as per the Customs Notification No.28/2020-Customs dated 23.06.2020 of Department of Revenue, Ministry of Finance, Government of India as amended from time to time.] 75 [72[(b)Tariff Rate Quota (TRQ) Imports for items as indicated as follows, shall be allocated during financial year 2022-23 only. Item Description ITC (HS) TRQ per Year (in MT) Crude Soya-bean oil, w/n degummed 1507 10 00 20,00,000 Crude Sunflower seed oil 1512 11 10 20,00,000 The duty exemption under the said TRQs may be availed as per Ministry of Finance (Department of Revenue) Notification No. 30/2022-Customs dated 24.05.2022. 68[2.61 Eligible entities for allocation of quota (a) Milk Powder (Tariff Code No. 0402.10 or 0402.21) and White Butter, Butter oil, Anhydrous Milk Fat (0405): National Dairy Development Board (NDDB), National Cooperative Dairy Federation (NCDF) and National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED). (b) Maize (corn) (Tariff....
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....e allowed for imports under Crude Sunflower Seed Oil TRQs till 30.06.2023.]] x. Import consignments landing at Indian Ports after the date of issuance of TRQ licence shall only be considered for clearance under TRQ. Any quantities lying at the Indian ports (under warehousing etc) before the date of issuance of the TRQ license shall not be considered for import clearance under TRQ. xi. 77[****.] 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 before 1st March of each financial year preceding to the year of quota (ii) Imports have to be completed before 31st March of financial year i.e. consignments must be cleared by customs authorities before this date. (iii) Since import of maize (corn) is through STEs, the allottees of quota i.e. designated agencies in paragraph 2.61 (b) above for this item shall also be granted an import Authorisation for allotte....
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.... per terms and conditions of Customs Notification. 2.66 Exports of Samples / Exhibits (a) Exports of bonafide trade and technical samples of freely exportable item shall be allowed without any limit. (b) An application for export of samples/exhibits, which are restricted for export, may be made to DGFT as per ANF-2Q. 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 DGFT in ANF 2Q. 2.69 Export of Items Reserved for MSME Sector Units other than small scale units are permitted to expand or create new capacities in respect of items reserved for small scale sector, subject to condition that they obtain an Industrial licence under the Industries (Development and Regulation) Act, 1951, with export obligation as may ....
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.... Import Items may be made in ANF 2O to DGFT (Hqrs) along with documents prescribed therein. (b) 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. (c) Maintenance of Records: Every SCOMET authorisation holder shall maintain the following records in manual or electronic form for a period of 5 years from the date of export or import, as applicable: a) All documents submitted while making an application for SCOMET Authorization. b) Correspondence with buyer/consignee/end-user or DGFT or relevant....
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....nsferred without consent of Government of India; (c) End-user shall facilitate such verifications as are required by Government of India. III. 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. IV. Government of India may also require additional formal assurances, as deemed appropriate, including those on end-use and nonretransfer, 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 in Category 0 will not be granted unless transfer is additionally under adequate physical protection and is covered by appropriate International Atomic Energy Agency (IAEA) safeguards, or any other mutually agreed controls on transferred ....
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.... or attempt to export in violation of any of conditions of Authorisation shall invite civil and/or criminal prosecution. Note 2: 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. Note 3: Export of items in Category 2 of SCOMET list may also be controlled by other applicable guidelines issued from time-to time. Note 4: 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. Note 5: 'Technology' (see also entry 'Technology' in glossary in Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items): Approval of export of an item on the SCOMET List also authorizes the export to same end-user of minimum 'technology' required for installation, operation, maintenance and repair of the item. 59[2.76 Supply....
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....pose for which arrangement / understanding is proposed under which site visit or on-site verification or access to records/documentation is to be undertaken. (b) Credentials and details of the parties involved. (c) 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. (d) 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. (e) In case site visit, on-site verification or access to records/ documentation is to be carried out by a foreign government or its representative(s), the following shall be taken into consideration :- (i) Export control measures instituted by the foreign government; (ii) Capabilities and objectiv....
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....for export of same SCOMET items to different country/entities, approval will be granted by Chairman, IMWG after verification of the credentials of foreign buyer/consignee/end user only. The approval will be subject to the fulfillment of the following criteria: (i) Same SCOMET items would imply that the products, along with the technical specifications, are exactly the same for which export authorization has been issued to the applicant exporter earlier after due consultation/verification; (ii) Same country/entities would imply that (a) the foreign buyer (b) the consignee or the intermediaries, if any (c) the end user and (d) the end use are exactly the same for which export authorization has been issued to the applicant exporter earlier after due consultation/verification; (iii) Only the applications submitted within three years from the date of issue of original SCOMET authorization, after due verification/consultation process, will be eligible for repeat authorization; (iv) The cumulative quantity permitted against repeat export authorizations shall be commensurate with the operational capacity of the end user in respect of the relevant product, as certified by the end u....
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....user Certificate from stockist entity abroad in Appendix-2S (iii); iii. List of countries (in the EUC) to which the items imported from India would be exported by the stockist; iv. Purchase Order(s)/Invoice(s) or a document in lieu thereof: v. Technical specifications of the product(s); vi. Copy of Internal Compliance Program (if applicant exporter/ stockist entity has one) In-principle approval for export to the stockist, and, for sale by stockist within the country of the stockist, and, for re-export by stockist to end user in other countries d. The application would be assessed for grant of authorization for export to the stockist, and, for grant of in-principle approval for re-export to specified countries of ultimate end use approved by the IMWG; e. No authorization would be required for transfer from the stockist to the ultimate end user(s) within the country of the stockist and for re-export to end users in such approved countries; f. Re-export to such approved countries would be subject to the export control regulations of the country of the stockist; g. Country would denote an independent sovereign entity which is a distinct national entity in political geogra....
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....nventory with the stockist, as on 31st December of each calendar year, by 31st January of the following year. A failure to do so may entail imposition of penalty and /or cancellation of authorization under the stock and sale policy; m. The items exported to the stockist entity under the stock and sale authorization should be transferred to the final end-user(s) within the validity period of the authorization as in paragraph 2.16 of HBP; n. The authorization may be revalidated as per the procedure mentioned in paragraph 2.80 of HBP;] 2.79 B Issue of export authorisation for spare parts of SCOMET items under stock and sale At the request of the applicant, export permission for spare parts covered under SCOMET may be considered by IMWG along with the application for the main item/ equipment which shall be considered on the same conditions, as applicable for the main item/component. Accordingly, the applicant seeking permission for export of spare parts, under stock and sales arrangement, may indicate the requirement of spare parts in the application for main item/equipment after judicious and reasonable assessment thereof, and provide the justification of the same.] 32[Para 2.79 ....
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....hange to the original characteristics/specifications of the item(s) after import; c. That the replacement or repair of defective/damaged items (whichever is applicable) is allowed under the conditions of import or contractual agreement; d. That the defective/damaged item(s) after repair/replacement shall be brought back to India within 90 days of its export; e. That, in case the defective damaged item(s)cannot be imported due to any reason (beyond repair, testing failure analysis etc.), evidence of destruction in the importing country shall be submitted to DGFT within 90 days of export. f. That, in case time beyond 90 days is required for repair of imported defective/damaged item(s) before re-import, permission from DGFT shall have to be obtained in advance indicating detailed justification for seeking extension of time. iii. Applications for grant of authorizations for export to the entity from which it was imported or to the OEM (including agency authorized by OEM) shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of export to an entity other than the OEM (including agency authorized by OEM), approval will be granted by Ch....
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....e original characteristics/specifications of the item(s) after repair (if imported and repaired) or is of the same specifications as of the item(s) being replaced; c. That they are being exported to the same entity (ultimate end user) after repair or as replacement (as applicable) to which it was exported earlier; d. That replacement/repair(whichever is applicable) is allowed under the conditions of export or purchase order or contractual agreement; e. That the defective/damaged item(s) has/have already been brought back or would be brought back to India within 90 days of its replacement (in case of replacement); f. That, in case the defective/damaged item(s)cannot be imported due to any reason (beyond repair, testing failure analysis etc.), evidence of destruction in the importing country shall be submitted to DGFT within 90 days of export of replacement. iii. Applications for grant of authorizations to export the replaced/repaired item(s) to/through the same entity (ies), as specified in the original SCOMET license, shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of export through a new entity (consignee), approval will ....
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....orter (on the letter head of the firm duly signed and stamped by the authorized signatory) stating: a. Details of imported items to be exported after repair alongwith their SCOMET Category /Sub-category number(s), quantity, item description and ECCN of foreign country; b. That item(s) are being exported to the same entity from which it was originally imported for repair and return purpose or to the OEM (including agency authorized by OEM); c. That there has been no change to the original characteristics/specifications of the item(s) after import; d. That the repair of defective/damaged items is allowed under the conditions of import or contractual agreement between Indian exporter, entities of repair facility (if different from exporter) and the entity abroad /OEM (including agency authorized by OEM) (name and address); iii. Applications for grant of authorizations for export to the entity from which it was imported or to the OEM (including agency authorized by OEM) shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of export to an entity other than the OEM (including agency authorized by OEM), approval will be granted by Cha....
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.... assessed by the IMWG, from time to time; j. No details of 'End Use' and 'End Use Certificate' would be required; k. GAER issued for specific item and specific entity (buyer/end user) shall not be applicable in case the re-export is of a different imported item or to a different entity or Authorised OEM. In such cases. either a new GAER authorization may be applied or application may be filed under Para 2.79 C (C) of HBP. B. Documents Required for GAER 1. Proof of import of the item(s): a. Export License (if applicable) issued by the foreign country for original import of the items to India; b. Documentary proof and/or self declaration that the item exempted from license requirement or place under no license requirement for India. c. Bill of Entry (first time) 2. Proof of obligation for repair of defective/damaged items: Contract agreement and/or 'Statement of Work (SOW)'/ Master Service agreement (MSA) between Indian exporter and with the entity abroad (from which the goods were imported initially) defining conditions for undertaking repair in India. 3. An Undertaking from the Indian exporter; An Undertaking from the applicant exporter ....
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.... on proliferation concern or for non-submission of mandatory reports /documents within the prescribed timelines or for non-compliance with the conditions of this Public Notice. F. General conditions i. GAER would not be issued in case of items to be used to design. develop, acquire. Manufacture, possess, transport, transfer and / or used for chemical, biological, nuclear weapons or for missiles capable of delivering weapons of mass destruction and their delivery system; ii. GAER would not be issued for countries or entities covered under UNSC embargo/ sanctions or on assessment of proliferation concerns, or national security and foreign policy considerations. etc.; iii. DGFT shall reserve the right to deny issuance of GAER or recall GAER without assigning any reason(s). G. Applications for grant of General authorizations for export to the same entity from goods were imported shall be approved by Chairman IMWG, without any consultation with IMWG members after the first export/shipment. In exceptional cases, consultation with IMWG may be done prior to issuance of GAER, incase required. H. All such authorizations shall be brought before IMWG in its subsequent meeting for conf....
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....tems shall be brought back to India within 90 days after the event gets over or within the extended time, as allowed by DGFT; e. that the Bill of Entry confirming the return back of the exported items to India shall be submitted to DGFT. (h) Applications for grant of authorizations shall be approved by Chairman, IMWG after verifying the credentials of the event/organizer. (B) Authorization for export of imported SCOMET items after participation in demo/display/exhibition /tenders/ RFP/RFQ/NIT in India Application for grant of authorization for export of imported SCOMET items to the entity from which it has been originally imported or to its OEM (including agency authorized by OEM), after Demo/Display/Exhibition/tender/RFP/RFQ/NIT, shall be considered by Chairman IMWG, on the following conditions: a) The SCOMET item(s) were imported in India for the purpose of demo/display/exhibition /tender/ RFP/RFQ/NIT under a contract agreement between Indian exporter and supplier/OEM(including agency authorized by OEM); b) The export should only be to the entity from which the item(s) has/have been imported or to the OEM (including agency authorized by OEM); c) No details on 'End Use....
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....ort to an entity other than the original supplier or OEM (including agency authorized by OEM), approval will be granted by Chairman, IMWG after verification of the credentials of the foreign entity to which the item(s) are to be 3. All such authorizations shall be brought before IMWG in its subsequent meeting for confirmation of approval, on ex-post facto basis. Note:- * RFP refers to Request for Proposal * RFQ refers to Request for Quotation * NIT refers to Notice Inviting Tender] 20[Para 2.79 E- Issue of export authorizations for re-export/return of imported SCOMET items to the same foreign entity or to its OEM (including agencies authorized by OEM) Application for grant of authorization for re-export/return of imported SCOMET items to the foreign entity from which it has been originally imported or to its OEM (including agency authorized by OEM), for reasons such as obsolescene of technology of imported items; cancellation of order by the Indian buyer /end user; dead on arrival etc., shall be considered by Chairman IMWG, on the following conditions: (a) The export should only be to the entity from which the item(s) has/have been imported or to the OEM (including agen....
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.... items; cancellation of order by Indian buyer/end user; dead on arrival etc. (whichever is applicable) is allowed under the conditions of import or contractual agreement. (e) Applications for grant of authorizations for export to the entity from which it was originally imported or to the OEM (including agency authorized by OEM) shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of re-export/return to an entity other than the OEM (including agencies authorized by OEM), approval will be granted by Chairman, IMWG after verification of the credentials of the foreign entity to which the item(s) are to be exported. (f) All such authorizations shall be brought before IMWG in its subsequent meeting for confirmation of approval, on ex-post facto basis.] 65[Para 2.79F - Global Authorisation for Intra-Company Transfers (GAICT) of SCOMET Items/Software/Technology A. Scope and Eligibility: Pre-export authorization will not be required, for export and/or re-export of SCOMET items including software and technology under SCOMET Category 8 (except items listed in Annexure-I), subject to the following conditions: i. where the export is an Intra-....
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....ter furnishes either a certified/approved Internal Compliance Programme (ICP) or demonstrates compliance to the ICP of the foreign parent company or ICP certified by the Compliance Manager of the company or certified by any Government agency such as Authorized Economic Operator (AEO) scheme etc. e. The exporter agrees to allow on-site inspection, if required by the DGFT or authorized representatives of Government of India; f. No export authorization would be granted for UNSC sanctioned destinations or countries; g. No export authorization shall be granted to an exporter specified at (i) above if they have come to adverse notice previously; h. The exporter is granted a Global Authorisation for Intra-Company Transfers (GAICT) as per procedure mentioned in para 2.B below. B. Procedure for grant of Global Authorization for Intra-Company Transfers (GAICT) Filing and Assessment of Application a. In respect of export/re-export of SCOMET items including software and technology ,the applicant exporter shall submit an application for GAICT through online SCOMET portal and attach information in proforma - ANF 2O(b); b. The application would be assessed for the issue of GAICT by In....
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....y may also be referred]. viii. The Company must ensure that: a. They shall submit original End User Certificate in the prescribed format within 30 days of filing application and in case of subsequent exports, within 30 days of delivery at destination point, after issue of export authorisation; b. They have Agreement/purchase order, excerpt of contract from entity (consignee) receiving the items which states the export is for a permitted use ; c. The documents include the name & contact number and email id of the authority signing the EUC. ix. A precise and clear contract /service agreement/ Purchase order has to be furnished indicating item description in case of third party involvement in the supply chain (if applicable) x. Additional details, if any, sought by DGFT C. Post reporting for re-export of items/software/technology under GAICT a. The Indian exporter shall submit post-shipment details of each transfer/consignment of exports of SCOMET items/software/technology under GAICT to the SCOMET Division of DGFT (Hqrs), New Delhi, via E-mail ([email protected]) or a procedure as prescribed by DGFT, on quarterly basis (March / June / September / December), by the ....
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....r intra-company transfers of SCOMET items including software and technology shall be valid for a period of three years from the date of issue of GAICT; b) GAICT cannot be revalidated in terms of Paragraph 2.80 of HBP of FTP 2015-20. H. Suspension / Revocation GAICT issued shall be liable to be suspended by the DGFT on receipt of intimation about initiation of any inquiry from the country concerned or from any domestic agency. GAICT shall be revoked on receipt of an adverse report on proliferation concern or for non-submission of mandatory reports/documents within the prescribed timelines or for non-compliance of any of the condition of this Public Notice.] 60[2.79G - General Authorisation for Export of Chemicals and related equipment (GAEC) under SCOMET List A. Procedure for grant of General Authorization for Export of Chemicals and related equipment (GAEC) I. In respect of export/re-export of SCOMET items under the Categories / Sub Categories of 1C, 1D,1E, 3D001 and 3D004 (excluding software and technology), the applicant exporter shall submit an application for GAEC through online SCOMET portal and attach information in proforma -ANF 2O; II. The application would be revie....
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....nation country within 30 days of delivery at destination point. ii. They have an agreement or a purchase order, excerpt of contract from entity (consignee / end user) receiving the items which states that the export is for a permitted use / an end use as declared in the EUC before actual export; iii. They possess documents include the name, contact number and email id of the authority signing the EUC before actual export. iv. Additional details, if any sought by DGFT B. Post reporting for export / re-export of items under GAEC a. The Indian exporter shall submit post-shipment details of each export/ re-export of SCOMET items under the above Categories/ sub-categories under GAEC, as mentioned above at II.c. (i) and within the timelines specified therein; b. Failure to do so may entail imposition of penalty and / or suspension/revocation of GAEC. C. Record Keeping The exporter will be required to keep records of all the export documents, in manual or electronic form, in terms of Para 2.73 (c) of HBP, for a period of 5 years from the date of GAEC issued by DGFT. D. General Conditions & Exclusions a. GAEC would riot be issued in case of items to be used to design, deve....
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....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 ₹ 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 incentive under any export promotion scheme. 2.85 Admissibility of benefits on payment through insurance cover (I) Payment through ECGC cover would count for benefits under FTP. (II) Payment through General/ Private Insurance companies: Amount of Insurance Cover for transit loss by General Insurance and Private Approved Insurance Companies in India would be treated as payment realized fo....
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....of such agencies authorised to grant quality certification is given in Appendix-2I (b) For ISO 9000 (Series) and for ISO 14000 (Series), the Agencies accredited with National Accreditation Board for Certification Bodies (NABCB) under Quality Council of India shall be deemed to be authorised under this Policy. List of such accredited agencies is available on the web site www.qcin.org and also provided under Appendix 2I (c) The agencies for ISO (9000) Series & ISO 14000 Series have been accredited on further classification of: (i) Quality Management System(QMS)http://www.qcin.org/nabcb/accreditation/reg.bod qms.php for Quality Management Systems (ii) Environmental Management System(EMS) http://www.qcin.org/nabcb/accreditation/reg bod ems.php for Environmental Management system. These agencies are listed in Appendix 2I of the AANF. (d) Any agency desirous of enlistment in Appendix 2I may submit their application as per Annexure I to Appendix 2I to the DGFT. 2.90 A Track and Trace system for export of drug formulations Procedure for Implementation of the Track and Trace system for export of drug formulations will be as under : i. The manufacturer or the exporter of drug....
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....er sub para (i) to (iv) above and if an exporter is seeking to avail such exemption from bar coding prescribed by the Government of India as above, the exporter is given the option to move an application to the Pharmaceutical Export Promotion Council of India (Pharmexcil) for this purpose, clearly specifying the nature of such an exemption in the interest of the exports from the country. Pharmexcil shall dispose of such applications on case to case basis with prior approval of Government. However, the tertiary level of packaging will have additional printing of barcode as per Para 2 (i) (c) in addition to importing country's requirement, if any. 4[vi. Export of drugs manufactured by SSI and non-SSI units and having manufacturing date on or before 78[01.08.2023] are exempted from maintenance of data in the Parent-Child relationship for three levels of packaging and its uploading on Central Portal(http://dava.gov.in). vii. All drugs manufactured by SSI or non SSI units and having manufacturing date after 78[01.08.2023] can be exported only if both tertiary and secondary packaging carry barcoding as applicable and the relevant data as prescribed by DGFT is uploaded on the Central ....
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....ing held the post of Chairman/President and/or Vice Chairman/Vice President may come back as Vice Chairman/Vice President in the same council after a gap of not less than 4 years. (c) Directions of the Central Government: EPCs acting as the Registering Authorities shall abide by all directions of the Central Government in respect of promotion and development of international trade. 2.93 Registration- cum- Membership Certificate (RCMC) (a) An exporter may, on application given in ANF 2C register and become a member of EPC. On being admitted to membership, applicant shall be granted forthwith Registration-cum-Membership Certificate (RCMC) of EPC concerned, in format given in Appendix 2R. In case an exporter desires to get registration as a manufacturer exporter, he shall furnish evidence to that effect. (b) Prospective / potential exporters may also, on application, register and become an associate member of an EPC. 2.94 Applying for RCMC (a) While applying for RCMC, an exporter has to declare his main line of business in the application. The exporter is required to obtain RCMC from the Council which is concerned with the product of his main line of business. (b) In case ....
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....visions of FT (D&R) Act, Rules and Orders made there under, FTP or this Handbook. Other General Provisions: 2.100 Identity Cards for Importers /Exporters (a) To facilitate collection of Authorisation and other documents from DGFT Head Quarters and RA, identity cards (as in Appendix 2W valid for 3 years) may be issued to proprietor/ partners / directors and authorised employees (not more than three), of importers and exporters, upon application in ANF 2B (b) In addition, Identity Card may also be issued by the applicant firms on their letterhead to the concerned employees. These Identity Cards may be countersigned by the concerned RA. However, application for identity card in ANF 2 B will require to be made by the applicant and all other parameters would need to be met. (c) In case of limited companies, RA may approve allotment of more than three identity cards per company. In case of loss of an identity card, a duplicate card may be issued on the basis of an self-declaration . RA may issue multiple identity cards, after recording reasons in writing, in cases of Directors/Partners of companies. 2.101 Interview with authorised Officers Officers may grant interview at their ....
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....te of origin will be delivered within 24 hours/1(one) working day of the application made.] 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 nonreciprocity extend tariff concessions to developing countries. Following countries extend tariff preferences under their GSP Scheme: (i) United States of America (ii) New Zealand (iii) Belarus (iv) European Union (v) Japan (vi) Russia (vii) Canada (viii) Norway (ix) Australia (only to LDCs) and (x) Switzerland (b) GSP schemes of these countries detail sectors / products and tariff lines under which benefits are available, including conditions and procedures governing benefits. These schemes are renewed and modified from time to time. Normally Customs of GSP offering countries require information in Form 'A' (prescribed for GSP Rules Of Origin) duly filled by exporters of beneficiary countrie....
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....de/ international _tpp _DFTP.pdf. and Customs' Notification No.8/2014 dated 1st April, 2014 may also be referred to in this regard. 2.105 Certificates of Origin (CoO) (a) Certificate of Origin (CoO) is an instrument to establish evidence on origin of goods imported into any country. (b) There are two categories of CoO viz. (i) Preferential and (ii) Non preferential 2.106 Rules of Origin (Preferential) (a) The rules of origin are the rules that determine the origin of a good for the purpose of exports to a trading partner. Under an FTA, PTA or a unilateral tariff concession, the tariff concessions are granted by an importing country only when these prescribed rules of origin are adhered to. Rules of origin also facilitate in computation of trade statistics and for determination and imposition of trade remedial measures. (b) Some of the key criteria used in the determination of the rules of origin are: (i) Wholly obtained (ii) Change in tariff classification (iii) Value addition (iv) Non minimal operations (c) For exports under India's FTAs, PTAs and GSP, specified agencies are authorised to issue the certificates of origin, They shall also provide services re....
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....60 - 10% 250 tons Vanilla : Neither crushed nor ground 09051000 - 10% 15 tons Vanilla : Crushed or ground 09052000 - 10% 1 ton Tunas 16041410 - 0% 7000 tons Other 16041490 - 0% 7000 tons Other prepared or preserved fish 16042000 - 0% 7000 tons Other (Specialty Sugar) 17011490 - 10% 15000 tons Beer made from malt. 22030000 - 25% 2,000,000 litres Fruit Wine: Other fermented beverages (for example, cider, perry, mead, sake);mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 22060000 - 0% 5000 litres In containers holding 2 l or less----- Rum 22084011 - 0% No. 25/2021- Customs dated 31st March, 2021 1.50 million litres In containers holding 2 l or less--------- Other 22084012 - 0% 1.50 million litres Other------ Rum 22084091 - 0% 1.50 million litres Other------ other 22084092 - 0% 1.50 million litres Articles of Apparel and Clothing Accessories. 6102; 6103; 6104; 6105; 6106; 6109;6110; 6111; 6112 6203; 6304; - - Details of the HS Codes as in Table 3 of the above Notification 7.5 million pieces$ #Imports wil....
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....lution with water or another substance that does not materially alter the characteristics of the products. (b) Government has also nominated certain agencies to issue NonPreferential Certificate of Origin (CoO). These CoOs evidence origin of goods and do not bestow any right to preferential tariffs. List of notified agencies is provided in Appendix-2 E. In addition, agencies authorised to issue Preferential CoO are also authorised to issue Non-Preferential CoO. (c) All exporters who are required to submit CoO (Non Preferential) would have to apply to any of agencies enlisted in Appendix-2 E with following documents: (i) Details of quantum / origin of inputs / consumables used in export product. (ii) Two copies of invoices. (iii) Packing list in duplicate for concerned invoice. (iv) 55[Fee of ₹ 200/- per certificate.] (d) The agency would ensure that goods are of Indian origin as per criteria defined in (a) above before granting CoO (non preferential). Certificate would be issued as per format given in Annexure-II to Appendix 2 E. It should be ensured that no correction/re-type is made on certificate. Any agency desirous of enlistment in Appendix- 2 E may submit ....
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.... EO against confirmed irrevocable letter of credit (or bill of exchange which is unconditionally Avalised / Co-Accepted / Guaranteed by a bank) and this is confirmed and certified by exporter's bank in relevant Bank Certificate of Export and Realization, payment of export proceeds shall be deemed to have been realized. For Status Holders, irrevocable letter of credit would suffice." 3. Substituted vide PUBLIC NOTICE NO. 70/2015-2020 - Dated 28-03-2018, before it was read as, "(ii) The existing designated sea ports namely Chennai, Cochin, Ennore, JNPT, Kandla, Mormugao, Mumbai, New Mangalore, Paragraphdip, Tuticorin, Vishakhapatnam, Pipava, Mundra and Kolkata will be allowed to import unshredded scrap till 31st March, 2018 by which time they are required to install and operationalize Radiation Portal Monitors and Container Scanner. Such sea ports which fail to meet the deadline will be derecognised for the purpose of import of un-shredded metallic scrap w.e.f 1.4.2018." 4. Substituted vide Public Notice No. 05/2015-2020 - Dated 09-05-2018, before it was read as, "vi. Export of drugs manufactured by non-SSI units and having manufacturing date prior to 31.03.20....
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....ions for repeat orders for export 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 unde....
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....w Mangalore, Paragraphdip, Tuticorin, Vishakhapatnam, Pipava, Mundra and Kolkata will be allowed to import un-shredded scrap till 31s1 October, 2018 by which time they are required to install and operationalize Radiation Portal Monitors and Container Scanner. Such sea ports which fail to meet the deadline will be derecognised for the purpose of import of un-shredded metallic scrap w.e.f 1.11.2018.]" 16. Substituted vide Public Notice No. 46/2015-2020 dated 15-11-2018 before it was read as "2.79A Issue of export authorisation for "Stock and Sale" of SCOMET items Stockist' refers to the entity abroad to whom the SCOMET items are originally exported by Indian principal/wholly owned subsidiary. The Stockist entity should be a subsidiary/principal company abroad of the Indian exporter. Applications for grant of authorization for export of SCOMET items for 'Stock & Sale' purpose shall be evaluated/considered by IMWG subject to the conditions prescribed as under: a) Application for Authorization for Export of SCOMET items for 'Stock & Sale' purpose to the Stockist i. Export shall be permitted only from the principal company/the wholly owned subsidiary i....
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.... 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 such transfer. In such case, no link in the supply chain should be an entity outside the country and items should remain within the country. c) Country would denote an independent sovereign entity which is a distinct national entity in political geography. Hence, transfers within an economic union or a customs union would not qualify as "same country transfers". iii) Re-export outside the country by the stockist:- Application for reexport by the stockist entity to entity(ies) outside its country, shall be forwarded by the stockist entity to the Indian applicant/licensee, with the required documents from all l....
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.... 21. Substituted vide Public Notice No. 75/2015-2020 dated 25-02-2019 before it was read as "5[Import consignments of metallic waste and scrap shall be subject to pre-inspection certificte (PSIC) from the country of origin. However, metallic waste and scrap (both shredded and unshredded) imported from safe countries/region i.e. the USA, the UK, Canada, New Zealand, Australia and the EU will not require PSIC if consignments are cleared through six (6) ports namely, Chennai, Tuticorin, Kandla, JNPT, Mumbai and Krishnapatnam. Consignments from these five countries / region will be accompanied by certificate from the supplier/scrap yard authority to the effect that it does not contain any radioactive materials/ explosives. These will however be subject to radiation and explosive checks through portal monitors and container scanner at these ports. Transshipments through these countries /regions will not be allowed this facility. Import through all other ports including nine (9) ports (for unshredded scrap/waste), irrespective of country of origin, will be subject to PSIC.]" 22. Substituted vide Public Notice No. 80/(2015-20) dated 22-03-2019 before it was read as "31s....
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....ent/repair of defective/damaged items . iii. An Undertaking from the applicant firm; An Undertaking on the letter head of the firm duly signed and stamped by the authorized signatory stating: a. Details of imported items to be exported after replacement or repair alongwith their SCOMET Category /Sub-category number(s); b. That item (s) are being exported to the entity from which it was imported or to the OEM (including agency authorized by OEM) (whichever is applicable) for replacement/ repair; c. That there has been no change in the specifications of the item(s) after import; d. That the replacement or repair of defective/damaged items (whichever is applicable) is allowed under the conditions of import or contractual agreement; (d) Applications for grant of authorizations for export to the entity from which it was imported or to the OEM (including agency authorized by OEM) shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of export to an entity other than the OEM (including agency authorized by OEM), approval will be granted by Chairman, IMWG after verification of the credentials of the foreign entity to which the item(....
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....ent/ repair (whichever is applicable) is allowed under the conditions of export or purchase order or contractual agreement; e. That the defective/damaged item(s) has/have already been brought back or would be brought back to India within 90 days of its replacement (if applicable); f. That, in case the defective/damaged item(s) cannot be imported due to any reason, evidence of destruction in the importing country shall be submitted to DGFT within 90 days of export of replacement. (d) Applications for grant of authorizations to export the replaced/repaired item(s) to/through the same entity (ies), as specified in the original SCOMET license, shall be approved by Chairman IMWG, without any consultation with IMWG members. However, in cases of export through a new entity (consignee), approval will be granted by Chairman, IMWG after verification of the credentials of the new foreign entity (ies) through which the item(s) are to be exported. (e) All such authorizations shall be brought before IMWG in its subsequent meeting for confirmation of approval, on ex-post facto basis.]" 33. Inserted vide PUBLIC NOTICE NO. 39/2015-2020 dated 18-10-2019 34. Substituted vide Public Not....
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....exhibition/display/tender/RFP/RFQ/NIT); (iii) An undertaking from the applicant firm: An Undertaking on the letter head of the firm duly signed and stamped by the authorized signatory stating: a. that the exported items will be in the custody of the exporter during the entire period of export; b. that the exported items shall be brought back to India within 90 days after the event gets over or within the extended time, as allowed by DGFT; c. that the Bill of Entry confirming the return back of the exported items to India shall be submitted to DGFT; (h) Applications for grant of authorizations shall be approved by Chairman, IMWG after verifying the credentials of the event/organizer; (i) All such authorizations shall be brought before IMWG in its subsequent meeting for confirmation of approval, on ex-post facto basis." Note:- * RFP refers to Request for Proposal * RFQ refers to Request for Quotation * NIT refers to Notice Inviting Tender]" 38. Substituted vide Public Notice No. 64/2015-2020 dated 19-02-2020 before it was read as "Import consignments of metallic waste and scrap shall be subject to pre-inspection certificate (PSIC) from the country....
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....2020 dated 16-12-2020 before it was read as "2.60 Procedure for import under the Tariff Rate Quota Scheme Attention is invited to Government of India, Ministry of Finance (Department of Revenue), Notification No. 21/2002- Customs dated 01.03.2002 and Notification No. 33/2010- Customs dated 12.03.2010. As per these, import of four items viz., (1) Skimmed and whole milk powder, milk food for babies etc. (0402.10 or 0402.21) and White Butter, Butter oil, Anhydrous Milk Fat (0405) (2) Maize (corn): other (1005.90) (3) Crude sunflower seed or safflower oil or fractions thereof (1512.11) and (4) Refined rape, colza or mustard oil, other (1514.19 or 1514.99) is allowed in a financial year, up to quantities as well as such concessional rates of customs duty as indicated below: Description HS No. In/out of quota rate (%) as per WTO In/out of quota rate (%) As per Indian Tariff Notification TRQ (in MT) Skimmed Milk powder/whole milk powder 040210 15/60 15/60 12/12-Cus Sl. No. 7 10,000 040221 15/60 15/60 12/12-Cus Sl. No.7 Maize (corn), other than seed quality 100590 15/60 0/50 12/12-Cus Sl. No. 37/38 5,00,000 Crude sunflower seed oil and safflower seed oil 15....
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....fferent commodities to concerned registering authority. However, status holders shall also send quarterly returns to FIEO in format specified by FIEO." 57. Substituted vide Public Notice No. 15/2015-2020 dated 20-07-2021 before it was read as "46[(iv) Import of scrap would take place only through following designated ports and no exceptions would be allowed even in case of EOUs, SEZs:- 1. Chennai, 2. Cochin, 3. Ennore, 4. JNPT, 5. Kandla, 6. Mormugao, 7. Mumbai, 8. New Mangalore, 9. Paradip, 10. Tuticorin, 11. Vishakhapatnam, 12. Pipava 13.Mundra, 14. Kolkata and 15. Krishnapatnam, 16. Kattupalli and 17. Hazira.]" 58. Inserted vide PUBLIC NOTICE No. 23/2015-2020 dated 07-09-2021 58a. Substituted vide Public Notice No. 26/(2015-2020) dated 29-09-2021 before it was read as "52[30.09.2021]" 59. Substituted vide PUBLIC NOTICE NO. 32/2015-2020 dated 29-10-2021 before it was read as "2.76 Supply of SCOMET Items from DTA to SEZ No export authorisation is required for supply of SCOMET items from DTA to SEZ. However, all supplies of SCOMET items from DTA to SEZ will be reported to the Development Commissioner of the re....
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....nt to the SCOMET item number and whether the licence exception is available for the subsidiaries of the parent company abroad; b) The items/software/technology to be re-exported is based on a Master Service Agreement / Contract between the parent company and the Indian subsidiary for carrying out certain services including design/encryption/research/ development/delivery/validation/testing; Note: As a result of the service carried out by the Indian exporter, the items/software/technology should not undergo change in functionality and classification. c) These items/software/technology is/are to be re-exported to the foreign parent company and / or subsidiaries of foreign parent company; d) The applicant exporter declares that the re-exported items would be used for the purposes for which it is intended by the parent company and/ or its subsidiaries; e) The exporter furnishes either a certified/approved Internal Compliance Programme (ICP) or demonstrates compliance to the ICP of the parent company; f) The exporter agrees to allow on-site inspection, if required by the DGFT or authorised representatives of Government of India; g) The exporter is granted a Global Authorisation f....
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....us quarter; b. The post-shipment details shall be submitted in proforma ANF 20(c) alongwith a copy of EUC in Appendix 2S (iv), from the parent company abroad; c. Failure to do so may entail imposition of penalty and / or suspension/revocation of GAICT. Note: ANF (Aryat Niryat Form) - ANF 2O(b), ANF 2O(c) and End Use Certificate proforma Appendix 2S (iv) would be notified separately. D. Record Keeping The exporter will be required to keep records of all the export documents, in manual or electronic form, in terms of Para 2.73 (c) of HBP, for a period of 5 years from the date of GAICT issued by DGFT. E. General conditions a. GAICT would not be issued in case of item/software and / or technology to be used to design, develop, acquire, manufacture, possess, transport, transfer and / or used for chemical, biological, nuclear weapons or for missiles capable of delivering weapons of mass destruction and their delivery system; b. GAICT would not be issued for countries or entities covered under UNSC embargo or sanctions list or to the countries or entities assessed for risk of proliferation concern, based on national security and foreign policy considerations; c. IMWG shall reserv....
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....) and Spices Trading Corporation Limited (STCL). (b) Maize (corn)(Tariff Code 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." 69. Inserted vide PUBLIC NOTICE NO. 46/2015-2020 dated 28-12-2022 70. Inserted vide PUBLIC NOTICE No. 48 /2015-2020 dated 05-01-2023 71. Substituted vide PUBLIC NOTICE No. 48 /2015-2020 dated 05-01-2023 before it was read as, "(e) The photographs and/or video clippings [as per 2.56 (d) ....
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....road and transfer to end users in specific countries c. The exporter shall submit application in prescribed proforma (ANF-2 O) alongwith following documents from the stockist: i. Documentary proof regarding corporate relationship between the Indian exporter and stockist; ii. End-use/End-user Certificate from stockist entity abroad in Appendix-2S (iii); iii. List of countries (in the EUC) to which the items imported from India would be exported by the stockist; iv. Purchase Order(s)/lnvoice(s) or a document in lieu thereof; v. Technical specifications of the product(s); vi. Copy of Internal Compliance Program (if applicant exporter/ stockist entity has one) In-principle approval for export to the stockist, and, for sale by stockist within the country of the stockist, and, for re-export by stockist to end user in other countries d. The application would be assessed for grant of authorization for export to the stockist, and, for grant of in-principle approval for re-export to specified countries of ultimate end use approved by the IMWG; e. No authorization would be required for transfer from the stockist to the ultimate end user(s) within the country of the stockis....
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....f exports made from India to the stockist, transfers made by the stockist to the final end-users and inventory with the stockist, as on 31st December of each calendar year, by 31st January of the following year. A failure to do so may entail imposition of penalty and /or cancellation of authorization under the stock and sale policy; m. The items exported to the stockist entity under the stock and sale authorization should be transferred to the final end-user(s) within the validity period of the authorization as in paragraph 2.16 of HBP; n. The authorization may be revalidated as per the procedure mentioned in paragraph 2.80 of HBP;" 75. Substituted Vide Public Notice No. 60/2015-2020 dated 01-03-2022, before it was read as, 72[(b) Tariff Rate Quota (TRQ) Imports for items as indicated as follows, shall be allocated during financial year 2022-23 only Item Description ITC(HS) TRQ per Year (in MT) Crude Soya-bean oil, w/n degummed 1507 10 00 20,00,000 Tariff Rate Quota (TRQ) Imports for items as indicated as follows, shall be allocated during financial years 2022-23 and 2023-24, Item Description ITC(HS) TRQ per Year (in MT) Crude Sunflower seed oil 1512 11 1....