Special Advance Authorization under Para 4.04A of FTP 2015-20 in combination with All Industry Rates (AIRS) of Duty Drawback

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....of FTP 2015-20 in combination with All Industry Rates (AIRS) of Duty Drawback Attention of all Importers, Exporters, Customs Brokers and members of Trade is invited to the CBECs Circular No. 37/2016-Customs dated 13.08.2016, DGFT Notification No. 21/2015-2020 dated 11th August 2016 which has notified Para 4.04A in the FTP 2015-20 providing for duty free pre-import of fabric (including interlining....

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....n which case the value of inputs (other than the fabric imported duty free under the Special Advance Authorisation) continues to be based on actuals. The notification may be downloaded from dgft.gov.in. 2. To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (including interlining) f....

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....uty drawback in terms of rule 7 of the Drawback Rules 1995 with the Special Advance Authorization, the procedure in Annexure 1 with Circular No. 29/2015-Cus dated 16.11.2015 has relevance. However, the exporter shall have to declare the figure 19807 as identifier (in the shipping bill under the Drawback details) followed by the tariff item number of the goods as shown in column (1) of the Schedule....