TaxTMI 
TaxTMI 
TaxTMI 
Amendments in Handbook of Procedures 2015-20 and Appendices issued under FTP, 2015-20 - reg.
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....e. The provisions in this regard are given in paragraph 4.03 and 4.11 of FTP." 3. Para 4.27 of Handbook of Procedures is amended to read as under: "4.27 Exports/Deemed Export supplies in anticipation or subsequent to issue of an Authorisation. (a) Exports / Deemed Export supplies made from the date of EDI generated file number for an Advance Authorisation, may be accepted towards discharge of EO. Shipping Bills / Tax Invoices should be endorsed with File Number or Authorisation Number to establish co-relation of exports / Deemed Export supplies with Authorisation issued. Export/Deemed Export supply document(s) should also contain details of exempted materials/inputs consumed and technical characteristics of export and import items, as the case may be. (b) 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 / Deemed Export supplies already made till any amendment in norms is noti....
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....etails: a. Serial Number of SION (in case of fixed norms) b. Meeting number, date, Case No. of the Norms Committee vide which norms have been ratified (in case of Para 4.07 cases) 4. Details of physical exports / deemed exports made Sl.No Products Shipping Bill/ Quantity Exported / Supplied Exported/ Invoice/ARE3/CT Supplied 3/ Form A and Tax (with Invoice Technical No Date Physical exports specificati Deemed Exports Total ons/ grade etc. wherever Direct exports Third Party required) exports FOB Value In case of physical exports (as per S/B) In case of Actually deemed exports amount in USD and in INR (as per realized invoices) Item of Import (with 5. Details of imports made against the Authorisation: Imports allowed in the No Technical Authorisation Bill of Entry Details Actual Imports made specifications/grade Qty allowed CIF value No Date etc. wherever required) (in FFE) Quantity imported CIF Value utilised (in FFE) Page 3 of 12 6. Details of excess imports made proportionate to the exports obligation fulfilled: SI Item of Import No Quantity Duty liability and payment Details Value Customs Duty Inte....
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....or physical exports: e-BRC Bank Certificate of Exports and Realisation in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, authorisation holders have the option to submit BRC in the format of Appendix-22A as per HBP (2009-2014) till such time online filing of EODC is enabled. ii. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ. However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not provided to exporters by Customs Authorities in terms of Circular No-55/2016-Customs dated 23.11.2016, applicant will have the option to submit self-attested copy of Exporter Copy of shipping bill till such time facility of online verification of shipping bills is made available to RAS. iii. Statement of exports and Imports made and actual consumption of inputs in the items exported towards discharge of export obligation prepared and duly certified by Independent Chartere....
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....nd description of product. iv. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value. V. In case where CENVAT/ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorisation shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from either the jurisdictional Central Excise Supdt. or Independent Chartered Accountant or Cost Accountant, at the option of the exporter. Page 6 of 12 ANF -4 G Application for issue of Duty Free Import Authorisation (DFIA) (including for ARO and Invalidation Letter) [Please see guidelines given at the end before filling the application online] 1 IEC No. PART A For filing Application to RA Branch Code 2 Ecom. Reference Date of Submission: Name & Code of RA: RA File No No: RA File Date 3 RCMC Number Date Issuing Authority Validity Period Products for which registered 4 GSTIN Address of the jurisdictional Customs/GST Authority unde....
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.... vi. Credit under which project is financed vii. Method by which order is procured (ICB etc.) 15. In case of request for issuance of Invalidation letter/ ARO (Please tick)(Γ’ΛΕ‘): a. Invalidation letter b. Advance Release Order (ARO) 16. If so, then please furnish the following details: (i and ii below need not be filled up in case the applicant desires the Invalidation Letter/ARO along with the issuance of DFIA) i. Duty Free Import Authorisation No. ii. Date of Issue of Duty Free Import Authorisation iii. Name & IEC No of the Indigenous producer / STE from where items are to be procured iv. Address of the Indigenous producer / STE from where items are to be procured v. GSTIN of the indigenous producer. vi. Regional Authority of the Indigenous producer / STE vii. Items to be supplied by the Indigenous producer / STE a. Description of individual items b. Quantity of individual items to be procured c. Value of individual items to be procured DECLARATION / UNDERTAKING I/We hereby declare that: 1. the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there....
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....ase upload Bank Receipt /EFT / Credit Card details evidencing payment of application fee in terms of Appendix 2K and the documents for physical / deemed exports, as the case may be. 4. Documents required in case of supplies under deemed export/intermediate supplies under DFIA: a. Invalidation letter in case of supplies to i. an EPCG Authorisation holder; ii. an Advance Authorisation holder; 5. a. b. C. d. e. iii. a Duty Free Import Authorisation However, in case of switch over from physical exports / deemed exports to intermediate supplies, such invalidation letters can also be furnished at the time of redemption of DFIA. b. Project Authority Certificate in case of supplies other than (a) (i), (ii) & (iii) above and to EOU/ EHTP/STP/BTP units; C. FOB value of export for the purpose of V.A shall be arrived at after excluding the Agency Commission, if any. Documents to be uploaded for physical exports: eBRC/ Bank Certificate of Exports and Realisation in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, realisation of exp....