TaxTMI 
TaxTMI 
General Provisions Regarding Imports and Exports
X X X X Extracts X X X X
X X X X Extracts X X X X
....ne on https://dgft.gov.in (b) Applicants may ensure while submitting documents that documents are either in English or Hindi. Documents in regional languages may be 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 reopened 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deficiencies are not rectified by the applicant within a period of 90 days, the application will be deemed to have been withdrawn. 2.06 Application Fee The scale of fee, mode of payment, procedure for refund of fee and categories of persons exempted from payment of fee are provided in Appendix-2K. IMPORTER EXPORTER CODE (IEC) 2.07 IEC Number Exempted Cat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... purposes 7 IIEGM0170E Persons importing / exporting goods from / to Myanmar through Indo-Myanmar border areas for non-commercial purposes 8 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 2.60 of Handbook of Procedures 9 IDNBG1100E Director, National Blood Group 10 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. 11 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. 12 NCIEE1169E Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. 2.08 Application for IEC a) Exporters/ Importers shall file online application in ANF-2A format through the onl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on(s)/Updation(s) in IEC can be done online only with applicable fees and requisite documents. (b) Any change in constitution of firm, address, bank details or any other primary details, the IEC holder is required to ensure that the IEC details are suitably updated online within 30 days of effecting such change(s). (c) Request for (i) Cancellation of existing IEC and (ii) PAN change in existing numeric IECs has to be made to the jurisdictional Regional Authority. (d) 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 modified IEC. (e) In case of change in constitution of a PAN based IEC by way of merger, acquisition, liquidation, inheritance, business transfer etc. such that PAN of the new entity so formed is different from the earlier one, an IEC shall be availed against the new PAN within 30 days of effecting such change, if not existing already. Previous IEC (s) can also be operationally linked to the IEC of the new entity. (f) An application for transfer of un....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in such cases to be allowed only by DGFT. 2.17 Date of reckoning of Import / Export (a) Date of reckoning of import is decided with reference to date of shipment / dispatch of goods from supplying country as given in Paragraph 11.11 of Handbook of Procedures and not the date of arrival of goods at an Indian port. (b) Date of reckoning of export is decided with reference to date of shipment / dispatch of goods from India as given in Paragraph 11.12 of Handbook of Procedures. However, for benefit under FTP, Let Export Order (LEO) date shall be the date of reckoning of export. 2.18 Validity of Authorisation/ Licence for import/export (a) Authorisations must be valid on the date of import. (b) Similarly, export obligation period of an Authorisation must be valid on the date of export. However, AA/ EPCG Authorisation holder(s)may continue to export post the export obligation period at their own risk and responsibility. The affected exports would only be accounted for EO fulfilment only if the authority concerned approves the EO extension. 2.19 Validity of Scrips Scrips issued under the FTP must be valid on the date on which actual debit of duty is made. 2.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 Revalidation An application for revalidation of authorisation may be made to the office which has issued the authorisation. PROCEDURE FOR ISSUING DUPLICATE COPIES 2.23 Duplicate copies of Export / Import Authorisation Where a physical copy of Authorisation/Permissions/ Licence / Certificate / is lost or misplaced, an application for issue of a duplicate may be made along with self-declaration, as given in Appendix 2M, to concerned office where the original Licence was issued. 2.24 Documents required for duplicate copy of freely transferable Authorisation Duplicate copy of freely transferable Authorisation may be issued against an application accompanied with following documents: (i) An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). (ii) A copy of FIR reporting loss. (ii....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t 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 FT (D&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 statement of consumption of inputs/procurement of capital goods, attested by chartered engineer/chartered accountant, shall also be submitted along with other documentary details of any partial fulfilment of Export Obligation claimed towards offsetting the duty saved amount. 2.30 Advance Payment In case, payment is received in advance and export / deemed export takes place subsequently, application for an Authorisation shall be filed within specific period following the month during which exports/ deemed export is made, unless otherwise specified. 2.31 Import under Lease Financing Import under lease financing shall be available under EOU/ SEZ scheme. Domestic supply of capital goods to eligible categories of deemed exports shall be eligible for benefits of deemed e....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... date of issue unless otherwise specified. (ii) An application for grant of Free Sale and Commerce Certificate for these items may be made to RA concerned as per format in ANF 2H of Appendices and Aayat Niryat Forms along with Annexure A therein. RA shall issue Free Sale and Commerce Certificate as per Annexure B of ANF 2H. 2.35 End User Certificate ^12[In case of import of any Free/Restricted items in India, if a foreign Government insists on certification of the end user of the item before permitting export of the same from their country, the Regional Authority (RA) may issue an End User Certificate (EUC) as per Appendix 2Q of appendices and Aayat Niryat Forms. The certificate shall be issued based on an application made under ANF 2J, along with documents prescribed therein. Provided further that, in the case of import of restricted items, the EUC shall be issued by RA only for those items in respect of which a restricted authorisation has been granted by DGFT and is valid. The quantity and value in the EUC should be limited to the quantity and value specified in the said restricted authorisation.] 2.36 Imports under Indo-US Memorandum of Understanding (a) Impor....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Import of Consumer or Other goods as Gifts (a) In terms of provisions contained in Paragraph 2.26 of FTP, an application for grant of authorisation for import as gifts of items appearing as restricted for imports in ITC (HS) shall be made to the DGFT as in ANF 2M along with documents prescribed therein. (b) Where recipient of a gift is a charitable, religious or an educational institution registered under any law in force, and gift sought to be imported has been exempted from payment of customs duty, such import shall be allowed by customs authorities without an authorisation. 2.38 Import of Cheque Books /Ticket Forms etc. Indian branches of foreign banks, insurance companies and travel agencies may import cheque books, bank draft forms and travellers' cheque forms without an authorisation. Similarly, airlines / shipping companies operating in India, including persons authorised by such airlines / shipping companies, may import passenger ticket forms without an authorisation. 2.39 Import of Reconditioned/ Second Hand Aircraft Spares Import Authorisation for reconditioned / second hand aircraft spares is not required subject to NOC/ recommendation of Director Gene....
X X X X Extracts X X X X
X X X X Extracts X X X X
..../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, .380 Rook, .220 Swift and .44 Win. bores. (b) An import Authorisation shall be issued at 5% of value of annual average sales turnover of ammunition (whether indigenous or imported) during preceding three licensing years subject to a minimum of Rs. 2000. (c) An application for grant of an Authorisation for items listed above may be made online to DGFT Hqrs in ANF 2M along with documents prescribed therein. 2.44 Duty Free Imports for specific Sectors (A) R&D Equipment for Pharmaceuticals and Biotechnology Sector: (i) Duty free import of goods (as specified in list 28 of Customs notification No.21/2012 dated 17.3.2012, as amended from time to time) upto 25% of FOB value of exports during preceding licensing year, shall be allowed. (ii) The eligible unit may furnish an application given in Appendix-8A to RA concerned duly countersigned by Chartered Accountant. (iii) In respect of duty free import of R&D equipment,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) on attaining the age of 60 years by such importer, subject to condition that transferee fulfils conditions as in Arms Act and Rules there under. (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) 2022) for the purpose of his/her pursuing shooting as a sport to any upcoming shooter as certified either by the National Rifle Association of India (NRAI) or the Department of Sports, Ministry of Youth Affairs & Sports after two years from the date of import. The transferee can subsequently transfer/resell to any buyer as certified by the NRAI or Department of Sports for the sole purpose of pursuing shooting as a sport after one year from the date of its first sale. Such transfer/sale is subject to the provisions of the Arms Act, 1959 and other rules/regulations by state/local police. NRAI/Department of Sports will maintain the required records. IMPORT OF RESTRICTED ITEMS 2.47 Import /Export of Restricted Items (a) An application for grant of an Authorisation for import or export of items mentioned as 'Restricted' in ITC (HS) may be made online to DGFT Hqrs in ANF 2M /ANF 2N respectively a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ators, 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, for import of essential goods which are restricted for imports related to travel and tourism industry, including office and other equipment required for their own professional use. (c) Import entitlement under paragraphs 2.49 (a) and 2.49 (b) of any one licensing year can be carried forward, either in full or in part, and added to import entitlement of two succeeding licensing years. (d) Such imported goods may be transferred after 2 years with permission of DGFT. No permission for transfer will be required in case the imported goods are re-exported. However, re-export shall be subject to all conditionality, or requirement of licence, or permission, as may be required under Schedule II of ITC (HS). (e) An application for grant of an Authorisation under paragraphs 2.49 (a) and 2.49 (b) may be made in ANF 2M to DGFT Hqrs through Director of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 72043000 Waste and scrap of tinned 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r inspection and certification. Customs may give necessary clearance on receipt of certification from AERB. On getting clearance from Customs, DGFT will notify such a port as designated port for import of un-shredded scrap. (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 30.09.2021 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 unshredded metallic scrap w.e.f. 01.10.2021 (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. ^5[(iv) Import consignments of metallic waste and scra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s required under S.No.9 of ANF-2L. Their applications would not be rejected only on the ground of non-submission of bank guarantee. Applicants would, however, be required to submit bank guarantee or an equivalent financial instrument, before they are notified as PSIA, by the competent authority. (g) Any application for amendment in instruments and/or areas of operation of the existing PSIA has to be made online on the DGFT website. 2.53 Responsibility and Liability of PSIA and Importer (a) In case of any mis-declaration in PSIC or mis-declaration in the online application form for recognition as PSIA, the 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) PSIA may generate and upload PSIC online through the DGFT website. The PSI....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Appendices and Aayat Niryat Forms, for certifying residual life as well as valuation / purchase price of capital goods. TARIFF RATE QUOTA SCHEME ^6[2.57 Procedure for import under the Tariff Rate Quota Scheme a. Imports under the Tariff Rate Quota Scheme shall be 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. b. The details of Items covered under the TRQ Scheme are as follows - SI. No. HS Codes Description of goods TRQ Quantity (1) (2) (3) (4) 1. 0402 10 or 0402 21 00 Milk and cream in powder, granules or other solid forms, (a) of a fat content by weight not exceeding 1.5%; (b) of a fat content, by weight, exceeding 1.5% -not containing added sugar or other sweetening matter 10,000 MTs 2. 1005 90 11 Dent corn (Zea mays var. indenta):----Yellow 4,98,900 MTs 1005 90 19 Dent corn (Zea mays var. indenta):----- Other 1005 90 20 Flint corn (Zea mays var. indurata) 1005 90 90 Other 1005 90 30 Popcorn (Zea mays var. everta) 1,100....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fication No. 21/2002 dated 1.3.2002 in terms of paragraph 2.21 of FTP. (iv) Application fee for these applications shall be paid according to procedure contained in Appendix 2K of Appendices & Aayat Niryat Forms. (v) EFC in DGFT will evaluate and allot quota among applicants by 31st March of each financial year preceding to year of quota. EXHIBITS AND SAMPLES 2.60 Exhibits Required for National and International Exhibitions or Fairs and Demonstration (a) Import / Export of exhibits, including the construction and decorative materials, except items in the 'Prohibited' or SCOMET List, required for the temporary stands of foreign / Indian exhibitors at exhibitions, fair or similar show or display for a period of six months on re-export / re-import basis, shall be allowed without an Authorisation on submission of a bond/ security to Customs or ATA Carnet. (b) Extension beyond six months for re-export / re-import will be considered by Customs authorities on merits. Consumables such as paints, printed material, pamphlets, literature etc. pertaining to exhibits need not be reexported/ re-imported. 2.61 Sale of Exhibits (a) Restricted I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....negotiation of export documents In cases where exporter directly negotiates document (not through authorised dealer) with permission of RBI, he is required to submit following documents for availing of benefits under export promotion schemes: (a) Permission from RBI allowing direct negotiation of documents (not required for status holders), (b) Copy of Foreign Inward Remittance Certificate (FIRC) as per Form 10-H of Income Tax Department in lieu of BRC, and (c) Statement giving details of shipping bills / invoice against which FIRC was issued. 2.68 Application for Grant of Export Authorisation/Certificate/ Permission for non-SCOMET Items An online application for grant of Export Authorisation in respect of restricted items [other than items in Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) List] mentioned in Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items may be made in ANF 2N to DGFT (Headquarters) along with documents prescribed therein. EFC shall consider applications on merits for issue of export Authorisation. EXPORT THROUGH STATE TRADING ENTERPRISES (STE) 2.69 Export of Items under (STE) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ndia (RBI) or any "Authorised Bank" (authorised by RBI for this purpose) writes off the requirement of realization of export proceeds on merits and the exporter produces a certificate from the concerned Foreign Mission of India about the fact of non-recovery of export proceeds from the buyer. However, this would not be applicable in self - write off cases. 2.73 Conversion of Shipping Bill from one Scheme to another Customs Authorities, after recording reasons in writing, permit conversion of any scheme-shipping bill on which benefit of that scheme has not been availed, in accordance with the Regulations under Customs Act, 1962, and exporter would be entitled to benefit under scheme in which shipment is subsequently converted. 2.74 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) Spe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....piry date and a unique serial number of the secondary pack. However, in case of monocartons manufacturer or exporter shall affix bar code on mono carton containing one primary pack on optional basis till further notification. c) Tertiary Level: Incorporation of one dimensional (1D) barcode encoding unique and universal global product identification code in the format of 14 digits Global Trade Item Number (GTIN) along with batch number, expiry date and a unique serial number of the tertiary pack i.e., Serial Shipping Container Code (SSCC). ii. Parent-Child Relationship for SSI and Non-SSI Manufacturers: The manufacturer or exporter shall maintain 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. iii. 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. iv. The responsibility of the correctness, completenes....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lable on the central portal i.e. http://dava.gov.in (c) It will be the responsibility of the drug manufactures/exporters as the case may be, to satisfy the customs authorities that the export consignment satisfies the conditions of the Notification. EXPORT PROMOTION COUNCIL (EPC)/ COMMODITY BOARDS 2.77 Registering Authorities (a) Registering Authority is a body notified by DGFT in this regard to register importers/ exporters as its members by issuing RCMC. (b) The list of notified Registering Authorities is at Appendix -2T. 2.78 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. (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. Howev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stitution, name or address of an exporter, it shall be obligatory on part of RCMC holder to intimate such change to registering authority within a period of one month from date of such change. Registering authority, however, may condone delays on merits. 2.83 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. 2.84 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. 2.85 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 pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (viii) India - South Korea Comprehensive Economic Partnership Agreement (CEPA) (ix) India - Japan CEPA (x) India - Malaysia CECA (xi) India -Mauritius CECPA (xii) India -UAE CEPA (xiii) India - Australia ECTA ^13[(xiv) India-European Free Trade Association Trade and Economic Partnership Agreement (India-EFTA TEPA)] ^18[(xv) India-United Kingdom Comprehensive Economic and Trade Agreement (India-UK CETA)] ^20[(xvi) India-Oman Comprehensive Economic Partnership Agreement (India Oman CEPA)] (b) The list of Preferential Trade Agreements (PTAs) signed by India are: (i) Asia Pacific Trade Agreement (APTA) (ii) Global System of Trade Preferences (GSTP) (iii) India - Afghanistan PTA (iv) India - MERCOSUR PTA (v) India - Chile PTA (vi) SAARC Preferential Trading Arrangement (SAPTA) (c) The list of these agreements with the participating countries as well as their entry into force is given in Appendix 2A. (d) Fees chargeable for issuance of preferential Certificate of Origin is as detailed in Appendix - 2K. The same would also be applicable as verification fe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vail GSP benefit under self-certification system, the beneficiary country needs to have a verification system of such self-certified certificates of origin. The standard operating procedure for verification of the self-certified e-CoOs, to be followed by all Authorized agencies/Local Administrators is detailed in Annexure-II to Appendix-2C. (B) Duty Free Tariff Preference (DFTP) Scheme for LDCs: (a) The mandate for Duty Free Quota Free (DFQF) access to Least Developed Countries (LDCs) came from Paragraph 47 of the Hong Kong Ministerial Declaration of December 2005. India became the first developing country to extend this facility to LDCs through its Duty Free Tariff Preference (DFTP) Scheme for LDCs which came into effect in August, 2008 with tariff reductions spread over five years. The Scheme provided preferential market access on tariff lines that comprise 92.5% of global exports of all LDCs. (b) Subsequently in 2014, the Scheme was modified both with reference to increase in coverage as well as its simplification. This was in response to requests from several LDCs for additional product coverage on lines of of their export interest and simplification of the Rules of Or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te of Origin by an authorised agency] 2.92 TRQ under FTA/CECA Government, from time to time, undertakes commitments for import under Tariff Rate Quota (TRQ) in various FTA/CECA. Accordingly, DGFT notifies the procedure for administration of TRQ from time to time. The Tariff Rate Quotas as existing is as under: Description HS No. In/out of quota rate (%) as per WTO In/out of quota rate (%) As per Indian Tariff Notification TRQ Crude soya oil from Paraguay under India- Mercosur Trade Agreement 1507 10 00 - 10% 57/2009 dated 30/05/2009 30,000 MT Vanaspati, bakery shortening and margarine from Sri Lanka 1516, 1517 or 1518 (other than 15161000, 15171010, 15179030 and 15180040 which are prohibited for import) - - No.2/2007Customs dated 5th January 2007 *2,50,000 MT Pepper from Sri Lanka 0904 - - No.2/2007Customs dated 5th January 2007 *2500 MT Desiccated Coconut from Sri Lanka 08011100 - - No.2/2007Customs dated 5th January 2007 *500 MT Articles of apparel and clothing accessories imported from Sri Lanka 61, 62 - 5%/10 % 26/2000-Cus List 3 8 million Pieces Tea and preparag....
X X X X Extracts X X X X
X X X X Extracts X X X X
....DPE), in which ethylene monomer unit contributes 95% or more by weight of the total polymer content 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 45,00 0 MT) 6.5 (TRQ - 50,50 0 MT) 6.0 (TRQ - 56,00 0 MT) 5.0 (TRQ - 61,50 0 MT) 3.75 (TRQ - 67,50 0 MT) 3.75 (TRQ - 86,30 0 MT) 3.75 (TRQ - 105,0 00 MT) 3.75 (TRQ - 105,0 00 MT) 3.75 (TRQ - 105,0 00 MT) 3.75 (TRQ - 105,0 00 MT) 39 01 10 20 Low density polyethylene (LDPE) 7.5 39 01 1090 Other Polyethylene having a specific gravity of less than 0.94 7.5 39 01 20 00 Polyethylene having a specific gravity of 0.94 or more 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 150,0 00 MT) 6.5 (TRQ - 168,0 00 MT) 6.0 (TRQ - 186,0 00 MT) 5.0 (TRQ - 204,0 00 MT) 3.75 (TRQ - 222,0 00 MT) 3.75 (TRQ - 252,0 00 MT) 3.75 (TRQ - 285,0 00 MT) 3.75 (TRQ - 285,0 00 MT) 3.75 ( TRQ - 285,0 00 MT) 3.75 (TRQ - 285,0 00 MT) 39 01 40 10 Linear lowdensity polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95 % by weight of the total polymer content 7.5 TR of 50% in 5 years with specified year-wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6 5 5 5 5 5 5 39 04 30 90 Other Vinyl chloride -vinyl acetate copolymers 10 9 8 7 6 5 5 5 5 5 5 39 04 69 10 Poly (vinyl fluoride), in one of the forms mention ed in Note 6(b) to this Chapter 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75 39 04 90 10 Chlorinated poly vinyl chloride (CPVC) resin 10 9 8 7 6 5 5 5 5 5 5 39 04 90 90 Other Polymer s of vinyl chloride or of other halogenated olefins, in primary forms 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75 71 08 11 00 Non-monetary gold powder 10 TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years) 1% absolute duty reduction over the applied rate (TRQ of 120 tonne s) 1% absolute duty reduction over the appled rate (TRQ of 140 tonnes) 1% absolute duty reduction over the applied rate (TRQ of 160 tonne s) 1% absolute duty reduction over the applied rate (TRQ of 180 tonne s) 1% absolute duty reduction over the applied rate (TRQ of 200 tonne s) 1% absolut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; 74 08 19 90 Other wire of refined copper, cross sectional dimension < 6mm 5 Imports of Items under the TRQ of the India- Aus ECTA HS code Item Description In Quota rate (%) TRQ Quantity for Calendar year 2022 TRQ Quantity Calendar Year 2023 onwards 07134000 Lentils 50% of the applied rate of duty 1,233 MTs 1,50,000 MTs 08021100 In shell almonds 50% of the applied rate of duty 279 MTs 34,000 MTs 08021200 Shelled almonds 08051000 Oranges 50% of the applied rate of duty 113 MTs 13,700 MTs 08052100 Mandarins (including tangerines & satsumas) 08083000 Pears 50% of the applied rate of duty 30 MTs 3,700 MTs ^1[52010020 DELETED ] ^2[52010024 Cotton of minimum 28 mm staple length 0% duty 51,000 MTs 52010025 Cotton of minimum 28 mm staple length 0% duty 51,000 MTs] # Imports will be permitted subject to the arrangements / Procedure as laid down in Annexure-I, II & III, IV & V ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ne application. (ii) Fee of Rs. 200 is applicable for each Certificate of Origin attestation of any documents. Including additional] (d) ^10[(i) The issuing agency would ensure that goods are of Indian origin as per criteria defined at para (a) above before granting an eCoO (Non-Preferential). Certificate shall be issued as per format specified at Annexure-II of Appendix 2E. (ii) Any correction in an existing eCoO may be requested online as an in-lieu CoO application to the issuing agency. (iii) Any agency desirous of enlistment under Appendix-2E may submit their application as per Annexure-I to Appendix 2E to DGFT.] (e) Non-preferential - Self Certification: Manufacturer exporters who are also Status Holders shall be eligible to self-certify their goods as originating from India, if goods qualify the criteria, as laid down in (a) above, as per Annexure -III to Appendix 2E. ^11[(f) Agencies may issue Back-to-Back Certificates of Origin (Non- Preferential) for goods not of Indian origin for re-export, trans-shipment, merchanting trade purposes. These certificates shall be issued based on documentary evidence confirming the goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by DGFT." 4. Substituted vide Public Notice No. 43/2023 dated 14-02-2024 before it was read as, "(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 15. Krishnapatnam and 16. Kattupalli 17. Hazira and 18. Kamarajar." 5. Substituted vide Public Notice No. 43/2023 dated 14-02-2024 before it was read as, "(iv) 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) 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 eight (8) ports namely, Chennai, Tuticorin, Kandla, JNPT, Mumbai Krishnapatnam, Mundra and Kattupalli. Consignments from these six countries / regions will be accompanied by certificate from the supplier / ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....operative 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), National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED) and Central Warehousing Corporation (CWC), State Cooperative Marketing Federation & State Cooperative Civil Supplies Corporation." 8. Omitted vide Public Notice No. 43/2024-25 dated 27-01-2025 before it was read as, "(d) Export Inspection Council (EIC) is the agency authorised to print blank certificates. The website of the EIC (www.eicindia.gov.in) provides procedural details (including fee) for issuance of the certificate of origin." 9. Substituted vide Public Notice No. 43/2024-25 dated 27-01-2025 before it was read as, "(c) All exporters who are required to submit CoO (Non-Preferential) would have to apply to any of agencies enlisted in Appendix 2E with following documents: (i) Details of quantum / origin of inputs / consumables used in export product. (ii) Two co....