AI Drafter 
TaxTMI 
TaxTMI 
Duty Exemption / Remission Schemes
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....RCMC and in IEC of the applicant. 4.04 Advance Authorisation Applicant shall file application online in ANF 4A. Same form is applicable where Standard Input Output Norms (SION) have been notified or on the basis of adhoc norms or on self-declaration basis as per paragraph 4.07 of Hand Book of Procedures. 4.05 Advance Authorisation for items which are otherwise prohibited for export (i) Items covered under Chapter 7 and Chapter 15 of ITC (HS) Schedule 2, which are prohibited for export, may be allowed to be exported under the Advance Authorisation scheme, unless specifically disallowed. Export shall be allowed subject to pre-import condition under notified SION/prior fixation of norms by Norms Committee in terms of paragraph 4.06 of Hand Book of Procedures. Import and Export would be permitted only through EDI enabled ports. (ii) The Export Obligation Period (EOP) of Advance Authorisations issued for such items shall be 90 days from the date of clearance of import consignment and no extension in EOP shall be allowed. Such import shall be subject to actual user condition and no transfer of imported raw material, for any purpose, including job work, shall be....
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....71 [email protected] NC-5 41 to 43, 50 to 67 [email protected] NC-6 1 to 26, 94 to 98 [email protected] NC-7 39, 40 [email protected] (ii) The decisions of Norms Committees shall be available on the website of DGFT (http://dgft.gov.in) periodically and the applicants shall update themselves the status of norms fixation in respect of Authorisation obtained by them. (iii) Exporters / EPC shall provide data to the Norms Committee concerned for the fixation of SION/Adhoc Norms for an export product. Norms Committee shall endeavour to fix SION or adhoc norms on receipt of complete data. Any adhoc norm fixed under this para, on the basis of an application made by an exporter shall be valid for one authorisation for which such application is made and no repeat authorisations shall be issued. However, Norms Committee can specify extended validity period, not more than two years from the date of fixation of such adhoc norms, for grant of further authorisations under such norm. (iv) Norms Committees shall also function as recommendatory authority for notification of SION and DGFT may notify such norms from time to time. (v) It is mand....
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....puts are given in brand names, the correct chemical /technical name shall also be given in the application. (iv) RA may issue Advance Authorisation as applied for subject to the conditions specified in FTP and HBP. Input Output Norms as applied and wastage claimed by the applicant shall be treated as final. Ratification of the same by NC is not required. (v) Applicant or his supporting manufacturer/co-licensee shall maintain a proper account of consumption and utilization of duty free imported/ domestically procured inputs against each authorisation, as prescribed in Appendix-4H. Application for EODC shall be submitted in prescribed format along with Appendix-4H to the Regional Authority concerned. Regional Authority shall compare the details of Appendix-4H, with that of the inputs allowed in the Authorisation. Such records shall be preserved by the authorisation holder/manufacturer for a period of three years from the date of Export Obligation Discharge Certificate. (vi) Production and consumption records of the export item under this scheme shall be audited by concerned Norms Committee. Such audit may be conducted within three years from the date of iss....
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....before effecting imports, 'No Objection Certificate' shall be obtained from Drug Controller and Narcotics Commissioner of India. 4.09 Cases requiring Sanitary Import Permit. (i) Where import of meat and meat products of any kind including fresh, chilled and frozen meat, tissue or organs of poultry, pig, sheep, goat; egg & egg powder; milk & milk products; bovine, ovine and caprine embryos, ova or semen; and pet food products of animal origin has been sought as an input under Advance Authorisation, the Regional Authority, while issuing Advance Authorisation shall endorse a condition that before effecting imports of any of these inputs, Sanitary Import Permit shall be obtained from the Department of Animal Husbandry, Dairying and Fisheries(DAHDF). (ii) Regional Authority shall also endorse a copy of authorisation to DAHDF, Krishi Bhawan, New Delhi. 4.10 Advance Authorisation for applicants with multiple units ^3[(i) Transfer of any duty-free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. In case of ....
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....Where the application has already been forwarded before the ratification of Norms, the Regional Authority shall finalise the case as per the norms subsequently ratified by NC in a similar case of the party. (v) Authorisation holder in such cases shall be entitled for further authorisation (s) as per norms ratified by Norms Committee without need for subsequent ratification by Norms Committee. In such cases the applicant would file application under "Adhoc Norms Fixed" category to the Regional Authority concerned. ^29[(vi) Norms ratified by any Norms Committee (NC) in the O/o DGFT on or after 01.04.2015 in respect of any Advance Authorisation obtained under paragraph 4.07 shall be valid up to 31.03.2028. Since all decisions of the Norms Committees are available in the form of minutes on the DGFT website, all other applicants of Advance Authorisation are also eligible to apply and get their authorisations based on such ratified norms on repeat basis during validity of these norms. This para is not applicable for authorisations applied for items listed under Appendix 4P and to those ad-hoc norms in which Norms Committee (NC) has expressly specified that such norms sh....
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....e allows lower norms for one, more, or all inputs, authorisation holder will have option to undertake additional EO in proportion to excess inputs. (ii) In case application is rejected by Norms Committee, authorisation holder shall pay duty saved amount along with interest on inputs, as applicable as notified by DoR. In cases of domestically procured inputs, the amount to be paid shall be based on exemptions/refund availed on customs duty/taxes/cess by the domestic supplier. (iii) Applicant shall deposit amount as per paragraph 4.49(a)(ii) of HBP in case the inputs were not freely importable. This amount is in addition to the amounts in sub-paragraph (i) above. 4.16 Fixation of norms by Norms Committees (i) All Norms Committees would endeavour for earliest fixation of norms. (ii) In case application for fixation of adhoc norms / SION is rejected on ground of non-furnishing of required documents/ information to Norms Committee or technical authority represented in Norms Committee, authorisation holder shall be liable to pay customs duty with interest as notified by DoR and amount as per paragraph 4.49(a)(ii) of HBP. In case SION for the said pr....
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....ach input and its quantity as given in Abbreviated New Drug Application (ANDA) / Drug Master File (DMF) of the applicant. The Chartered Engineer (Chemical) will certify the details as per Appendix 4L prescribed in Hand Book of Procedures. Regional Authority shall cross-verify the requirement of inputs as per the details given in the application along-with Chartered Engineer Certificate accompanying the application and issue the authorisation. Regional Authority shall not forward such application to Norms Committee and the inputs and export product so allowed by Regional Authority shall be treated as input combinations permitted under NI Process. 4.20 Redemption of Authorisation issued under paragraph 4.18 of HBP Provisions contained in paragraph 4.49 of HBP, except sub-paragraph (f), shall be applicable. Regional Authority shall compare the details of Appendix 4-I, duly verified and certified by the jurisdictional Customs Authority, or by the Chartered Engineer (Chemical) along with cross attestation by the Chartered Accountant who shall both independently verify the inputs consumed in the process, with that of the inputs made/allowed in the authorisation, before allowing red....
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....r products covered under SION or under paragraph 4.07 above. (iii) Applications for fixation of fuel entitlement for new sectors and modification of the existing entitlement as per General Note for Fuel in Hand Book of Procedures shall be filed online to the Norms Committee along-with requisite data in ANF 4B. 4.23 Modification of SION An application for modification of existing SION shall be filed online in ANF 4B to the concerned Norms Committee in DGFT headquarters. 4.24 Amendment of Export item and inputs (i) An application for amendment of an export item or input or quantity of input under SION or under ad-hoc Norms shall be filed online in ANF 4B. (ii) Applicant would give justification for seeking amendment and Regional Authority would consider it with specific approval of Head of Office. In case of any major change in input or request for more wastage to that allowed under SION or ad-hoc norm, same should be referred to Norms Committee for ratification. 4.25 Revision of SION by NC Norms Committee may identify SIONs which in its opinion are required to be reviewed. Exporters are required to submit revised data in ANF 4B for such revi....
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....4.28 Exporters Risk Exports / supplies made in anticipation of grant of an Advance Authorisation shall be entirely on risk and responsibility of exporter. 4.29 Admissibility of drawback in case of rejection of application Customs authorities in terms of DoR rules against shipping bills filed and processed under an Advance Authorisation, in case application for an Advance Authorisation is rejected or modified by Regional Authority, may permit drawback. 4.30 Advance Authorisation or DFIA for Intermediate Supplies (a) Application for grant of Advance Authorisation or DFIA for Intermediate supply may be made on the basis of a tie-up arrangement with an ultimate exporter (physical/deemed) holding an Advance Authorisation or DFIA. Regional Authority concerned shall consider such requests. (b) Advance Authorisation or DFIA for Intermediate supply shall be issued after making Authorisation of ultimate exporter invalid for direct import of item, to be supplied by intermediate manufacturer. In such case, a copy of the invalidation letter will be given to ultimate exporter holding Authorisation and copy thereof will be sent to intermediate supplier as well as Reg....
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.... 27.05.2020 read with OM dated 24.06.2020 as amended from time to time), the details of Service Centre/Distributor/Dealer/Stockyard of the domestic steel producer from where the steel is being procured, duly countersigned by EEPC, shall also be provided and the same shall be endorsed on the ARO by the Regional Authority at the time of issue. (b) An ARO may be issued along with Advance Authorisation / DFIA or subsequently, and its validity shall be co-terminus with validity of Advance Authorisation /DFIA. 4.33 Facility of Supporting Manufacturer/Jobber/co-licensee (a) Imported material may be used in any unit of holder of Advance Authorisation subject to condition of paragraph 4.10 of this Handbook or jobber / supporting manufacturer, provided same is endorsed on authorisation by Regional Authority. If applicant desires to have name of any manufacturer or jobber added to authorisation, he may apply. Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation scheme and authorisation holder desires to have material processed through any other manufacturer or jobber. (b) Upon such endorsement made by Re....
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.... Ahmedabad, Bangalore, Bhubaneshwar, Calicut Airport (Kerala), Chennai, Coimbatore Air Cargo Complex, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kochi, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum, Varanasi, Vishakhapatnam. ICDs: Agra, Ahmedabad, Anaparthy, Arakkonam (Tamil Nadu), Bangalore, Babarpur, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chettipalayam (Tamil Nadu), Chheharata (Amritsar), Coimbatore, Dadri, Delhi, Dighi (Pune), Dappar, Dera Bassi, Dhannad Rau(District Indore), Daulatabad, (Wanjarwadi and Maliwada), Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Guntur, Guwahati (Amingaon), Hyderabad, Irugur Village (Tamil Nadu), Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kalinganagar and Tumb Village (Taluka Umbergaon, District Valsad) Kanpur, Karur, Kheda ( Pithampur, District Dhar), Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Mallanpur, Mandideep (District Raisen), Merripalem, Guntur District (AP), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Patli (Gurgaon), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singa....
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....ity of clubbing shall also be available for Advance Authorisations for Annual Requirement issued during Foreign Trade Policy period 2009-14, 2015-20, and 2023 wherever exports and imports have taken place as per Standard Input Output Norms (SION) notified. (v) Authorisations under which similar duty exemption has been availed shall only be allowed to be clubbed. Such Authorisations may pertain to different financial years. ^4[(vi) Only such authorisations shall be clubbed which have been issued within 24 months from the date of issue of earliest authorisation that is sought to be clubbed, whether such authorisations are valid or not. This is further subject to condition that upon clubbing only imports made within 30 months from the date of issue of earliest authorisation shall be considered. Any imports made beyond 30 months of earliest authorisation shall be regularized under Para 4.49 of the HBP. This is further subject to condition that upon clubbing only exports made within 48 months from the date of issue of earliest authorisation shall be considered. Any exports made beyond 48 months of earliest authorisation shall not be acceptable for clubbing.] ....
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....ement/ reduction in CIF value, quantity of inputs, FOB value and quantity of exports of an Advance Authorisation. However, Value Addition after such enhancement does not fall below minimum Value Addition stipulated (for the export product) in FTP and HandBook of Procedures laid there under and there is no change in input-output norms and FTP under which Advance Authorisation was issued. (b) Request for pro-rata enhancement in value and quantity may be made either before or after exports. In such cases where there is a change in SION prior to export of said product, pro-rata enhancement shall be given after calculating entitlement on revised SION. (c) Application for the enhancement in CIF or FOB value of Authorisation /reduction in the value of Authorisation / EOP Extension / Revalidation of Authorisation shall be filed online in ANF 4D to concerned Regional Authority. 4.38 Application fee for enhancement Application fee payable for enhancement would be on the difference in CIF values of original and final Authorisation. However, no application fee would be charged if value of Authorisation is being reduced or applicant has already paid maximum fee of Rs 1,00,000 for Ad....
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....(In Rupees) Up to Rs.2Crores 5,000 More than Rs.2 Crores to 10 Crores 10,000 Above Rs.10Crores 15,000 Authorisation holder will have to submit a self - declaration to RA stating that unutilised imported/domestically procured inputs are available with the applicant. (f) Request for further extension of six months after first extension as in (e) above can be considered by Regional Authority, subject to the payment of composition fee as prescribed hereunder: CIF VALUE OF ADVANCE AUTHORISATION COMPOSITION FEE TO BE LEVIED (In Rupees) Up to Rs.2Crores 10,000 More than Rs.2 Crores to 10 Crores 20,000 Above Rs.10Crores 30,000 No further extension shall be allowed by Regional Authority. However, only two extensions of six months each as mentioned above can be allowed subject to payment of composition fee and under no circumstance Regional Authority shall allow any extension beyond 12 months from date of expiry of EO period. At the time of filing application for second EO extension, the Authorisation holder will have to submit a self - decl....
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....0 No refund of earlier paid Composition Fee shall be admissible. ^22[(I) Notwithstanding the provisions contained in Para 4.40 of the Handbook of Procedures (HBP), 2023, in respect of all Advance Authorisations, including Advance Authorisation for Annual Requirement and Special Advance Authorisation, where the Export Obligation Period (EOP) (whether original or as extended) is expiring during the period 01.03.2026 to 31.05.2026, the EOP shall stand automatically extended up to 31.08.2026] 4.41 Provisional clearance of export consignment Customs may allow provisional clearance of export consignment as and when Authorisation holder produces documentary evidence of having applied for Export Obligation extension to concerned Regional Authority. 4.42 Re-export of goods imported under Advance Authorisation Scheme Goods imported against Advance Authorisation Scheme, which are found defective or unfit for use, may be re-exported, as per Department of Revenue guidelines. The authorisation holder has to inform the Regional Authority who has issued the authorisation before re-export of such defective goods. 4.43 Monitoring of Export Obligation (a....
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....ting exporter. 4.44 Advance Authorisation for Annual Requirement (a) Exporters eligible for such Authorisations shall file online application in ANF 4A to Regional Authority concerned. All provisions applicable to Advance Authorisation given above would apply except the following: (i) Authorisation holder shall have flexibility to export any product falling under export product group using duty exempted material. (ii) Within eligible entitlement, an exporter may apply for one or more than one authorisation in a licensing year, subject to the condition that against one Port of registration, not more than five authorisations can be issued for same product group. One time enhancement / reduction of the authorisation shall be available. (iii) On completion of Export Obligation against one or more authorisations, all issued in same licensing year, entitlement of an exporter for that licensing year shall be deemed to be revived by an amount equivalent to Export Obligation completed against authorisation(s). (iv) Authorisation for Annual Requirement shall be issued only where SIONs or valid Adhoc norms exists on the date of issue of Authorisation.....
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....dencing proof of export/supply shall be submitted at the counter of Regional Authority concerned giving reference of online application in physical form except e- BRC/ export realisations from RBI's EDPMS wherever available in DGFT IT system. (ii) In case Export Obligation has been fulfilled, Regional Authority shall issue Bond Waiver Certificate (BWC) and forward a copy to the Customs authority at the port of registration of Authorisation enclosing details of shipping bill number(s), date(s), FOB value in Indian Rupees as per shipping bill(s) and description of export products in respect of shipment taken into account for allowing waiver of Bond condition. Such bond waiver shall not preclude the Customs Authority from taking bond in terms of the Customs notification. (iii) While allowing waiver of Bond for such exports, Regional Authority may revalidate the Authorisation in continuation for further six months for replenishment of inputs consumed in the production of exported product, from the date of endorsement provided applicant has made a specific request in ANF 4D and paid requisite fee for revalidation. It will be further subject to condition that the ap....
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....nded from time to time, excepting provisions relating to clubbing and extension in Export Obligation period which shall be governed by provisions of paragraphs 4.36 and 4.40 respectively and any other provision, as notified by DGFT. (b) Wherever Customs duty is to be paid on unutilised material, same shall be paid along with interest there on as notified by DoR. 4.49 Regularisation of Bonafide Default Cases of bonafide default in fulfilment of Export Obligation may be regularised by Regional Authority as under: (a) If Export Obligation is fulfilled in terms of value, but there is a shortfall in terms of quantity, the Authorisation holder shall, for regularisation, pay: (i) To customs authorities, customs duty on unutilized value of imported / indigenously procured material along with interest as notified by DoR. Exporter shall pay Customs Duty along-with applicable interest online through ICEGATE Payment Gateway. (ii) An amount equivalent to 10% of the CIF value of unutilised imported material, if the item of import is restricted, into "Head Account: 1453, Foreign Trade and Export Promotion and Minor Head 102". Provisions of this sub paragraph will not....
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....es with pre import condition. Import of drugs from unregistered sources issued with pre import condition shall be regularised in the following manner: ^9[(i) The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of Export Obligation and unutilized imported quantity remains with the authorisation holder, the Authorisation holder shall submit a self declaration along with the Charted Accountant's certificate regarding destruction of the unutilized duty free imported material accompanied by an affidavit-cumindemnity bond indemnifying the Government for any harm or loss occurring due to diversion of such imported material from unregistered sources into domestic market that may be detected in future by any authority, or proof of re-export of the same in terms of Para 4.42 of HBP.] ^10[(ii) Exports made under any shipping bills /under the same authorisation after expiry of Export Obligation period using unutilized quantity of drugs shall also be accepted in-lieu of submission of destruction certificate as stated in para (i) above, provided the exact des....
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....oms Authority at the port of registration or the Commissioner of Customs having jurisdiction over the factory of the Authorisation holder, as the case may be. (g) Payment of duty, interest and any dues for regularisation shall, however, be without prejudice to any other action that may be taken by Customs Authorities at any stage under Customs Act, 1962. 4.51 Maintenance of Proper Accounts Every Advance Authorisation holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as prescribed in Appendix 4H or 4I, as applicable. These records are required to be filed online at the beginning of each licensing year for all those authorisations, which have been redeemed in previous licensing year. The same may be submitted on the DGFT Website under Dashboard----- Repository-----CA/CE Repository. DUTY FREE IMPORT AUTHORISATION SCHEME (DFIA) 4.52 Policy Policy relating to the Duty Free Import Authorisation (DFIA) Scheme is prescribed in Chapter 4 of FTP. 4.53 Application (a) Application in ANF 4G along with documents therein, shall be filed online to concerned Regi....
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....enishment Authorisation and scheme for gold/ silver/platinum jewellery is given in FTP. Application in respect of export promotion scheme for gems & jewellery sector shall be made to concerned Regional Authority as per Appendix 4A. 4.58 Application for Replenishment Authorisation (a) Application for REP Authorisation shall be filed online in ANF-4H and upload the documents prescribed therein to concerned Regional Authority as per Appendix 4A. (b) Application shall be filed within six months following the month during which the export proceeds are realised. For export proceeds realised during a month, consolidated application for entire month shall be filed. (c) In case E.P Copy of Shipping Bill and Customs attested invoice is submitted to nominated agencies, exporter shall furnish a self-certified photo copy of same along with a certificate from nominated agencies certifying carat / value of studdings in case of studded jewellery. (d) In cases where payment is received in advance and exports take place subsequently, application for REP Authorisation shall be filed within six months following the month during which exports are made. (e) It is clarified that the mon....
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....aragraph 4.37 of FTP. Minimum Value Addition shall be: Sl.No. Items of export Minimum Value Addition a) Plain gold / platinum / silver jewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. 3.5% b) All types of Studded gold / platinum / silver Jewellery and articles thereof. 6.0% (for those studded with coloured Gemstones) and 7.0% (for those studded with diamonds). c) Any jewellery / articles manufactured by fully mechanized process (not applicable under Advance Authorisation) 2% d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) (not applicable under Advance Authorisation) 1.5% e) Gold / silver / platinum findings / mountings manufactured by mechanized process 2.5% f) Gold religious idols (only gods and goddess of 8 carats and above (upto 24 carats) 10% in case of plain gold religious idols (Non studded). 14% in case of plain gold religious idols studded with colour gem stones. 15% in case of gold religious idols studded with diamonds. 4.61 Entitlement Entitlement of quantit....
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....weight of gold/silver/platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight and value of precious / semi-precious stones / diamonds / pearls used in manufacture and weight / value of any other precious metal used for alloying gold/silver 4.66 Conditions of Exports Exports shall be allowed by customs authorities provided endorsement made on shipping bill and invoice are correct and value addition achieved is not below minimum prescribed in FTP. 4.67 Proof of Exports a) Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents: (i) Self attested copy of Exporter's copy of the Shipping Bill; (ii) Tax invoice for export/supplies as prescribed under CGST/SGST/UT GST rules whose particulars are uploaded on LEO copy of Shipping Bill (iii) Bank certificate/e-BRC of realisation in Appendix 2U/ export realisations from RBI's EDPMS wherever available in DGFT IT system. b) In case of personal carriage of jewellery by foreign buyer, following....
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....evocable letter of credit, payment of cash on delivery basis, Documents against Acceptance (DA) basis or advance payment in foreign exchange or replenishment of gold/silver/platinum content in exported jewellery / articles. 4.71 Port of Export ^13[Exports under schemes of gold /silver/platinum jewellery and articles thereof shall be allowed by airfreight and Foreign Post Office through the Customs House at Mumbai, Kolkata, Chennai, Delhi, Jaipur, Bengaluru, Kochi, Coimbatore, Ahmedabad, Dabolin Airport, Goa, Hyderabad, Surat (Surat Hira Bourse) and Amritsar Airport. Export by courier shall also be allowed through Custom Houses at Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Delhi, Jaipur, Bengaluru, Ahmedabad and Hyderabad upto FOB value of Rs.20 lakh per consignment.] 4.72 Export by Post Policy for export of gems and jewellery parcel by post is in paragraph 4.47 of FTP. At the time of exports, exporter shall submit following documents: (i) Shipping bills or Tax invoice for export/supplies as prescribed under CGST/SGST/UT GST rules presented at foreign Post Office; (ii) Certificate from nominated agencies indicating price at which gold/ silve....
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....the time of shipment, for matching of the imports to that of the exports as per the documents and GIA (or any other approved agency)certificate. (b) GIA (or any other agency approved in this regard) shall obtain GR waiver as per the procedure laid down by RBI, in all such cases. (c) Re-export of the imported diamonds, shall be completed within a maximum time period of 3 months from the date of import(s). At the time of import, the agency shall give an undertaking to the customs to this effect. GIA (or any other agency approved in this regard) shall furnish a quarterly report to the customs authority at the port of import by 25th of the month, succeeding the end of the quarterly period, to ensure that the exports are effected within the stipulated time period. ^23[However, as a one-time relaxation, in cases where the re-export period is expiring on or between 01.03.2026 and 31.05.2026, such re-export period shall stand automatically extended by 30 days from the date of its expiry.] 4.75 Enlistment /Authorisation of Laboratories for Certification/ Grading of Diamonds of 0.25 carat and above Applications for enlistment of laboratories should be submitted to Gems and Jew....
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....r between 01.03.2026 and 31.05.2026, such export period shall stand automatically extended by 30 days from the date of its expiry.] 4.77 Export Procedure/Payment of Customs Duty (a) Nominated Agency / exporter shall be liable to pay customs duty leviable on that quantity for which export obligation is not discharged within due date. (b) Goods shall be cleared through Customs by Nominated Agency / exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not by Associate. Associate shall, in such cases, authorise Nominated Agency to act as its agent to file Bill of Entry and Shipping Bill. (c) At the time of export, shipping bill presented to Customs shall also contain the following: (i) Name and address of associate /exporter; (ii) An endorsement by Nominated Agency that export is made against an order received by concerned associate, its date of registration with nominated agency. In case of exports by exporter, a self declaration shall be provided to this effect; (iii) Name of Customs House through which gold/ silver/ platinum/plain semi-finished gold/ silver/ platinum ....
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....ping bills against which corresponding exports was made. 4.78 Maintenance of Accounts Nominated Agency shall maintain complete account, consignment-wise, of the gold, silver, platinum, mountings, findings/ plain semi-finished gold/silver/ platinum jewellery etc. imported for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. Such accounts shall be maintained for a minimum period of three years from date of exports. 4.79 Export through Exhibitions/Export Promotion Tours/ Export of Branded Jewellery (a) Nominated Agencies shall produce to Customs Authorities letter in original or its certified copy, containing Government's approval for holding exhibition/export of branded jewellery. Any other person shall produce to the Asst. Commissioner, customs letter in original or its certified copy containing GJEPC's approval for holding exhibitions/ export promotion tour/export of branded jewellery. (b) In case of re-import, such items, on arrival, shall be verified along with export documents before clearance. (c) Exports under this scheme shall be subject to following conditions for....
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....jewellery. (i) Export of branded jewellery is also permitted with approval of Gem & Jewellery EPC for display/sale in permitted shops setup abroad or in showroom of their distributors/ agents. Items not sold abroad within 365 days shall be re-imported. Exporter shall book with nominated agency within 120 days after the end of stipulated period of 365 days, gold/silver/platinum for replenishment content against items sold abroad. (ii) Following documents shall be submitted for claiming such replenishment: (a) LEO copy of Shipping Bill with Tax invoice for export supplies; (b) Copy of the approval letter issued by Government/GJEPC; (c) Certificate from Nominated Agency / GJEPC as in Appendix 4-O. In case of exhibitions organised by nominated agencies, gold/silver/ platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. (f) Nominated Agencies shall maintain a complete account of exports made, goods sold abroad, goods re-imported, and metals purchased abroad and imported into India. Such account shall be maintained for a minimum period of three years from date of close of exhibition. 4....
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....tional rate will get replenishment only after proceeds are realised. 4.82 Outright Purchase Basis in Advance (a) Exporter may obtain required quantity of precious metal in advance on outright purchase basis subject to furnishing of BG/LUT to nominated agencies for an amount as may be prescribed by nominated agency. On failure to effect exports within period prescribed, the nominated agencies shall enforce BG / LUT, as the case may be. (b) Exports shall be effected within a maximum period of 90 days from date of outright purchase of precious metal. ^26[However, as a one-time relaxation, in cases where the export period is expiring on or between 01.03.2026 and 31.05.2026, such export period shall stand automatically extended by 30 days from the date of its expiry.] 4.83 Loan Basis (a) Exporter may obtain required quantity of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. Integrated Goods and Services tax and Compensation Cess leviable under Section 3(7) AND 3(9) of Customs Tariff Act shall be payable separately on imports. On failure to effect exports wi....
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.... required to be fulfilled within 90 days from date of supply of Gold/Silver/Platinum by nominated agency and the nominated agency shall also make, both exchange control copy and customs purpose copy of Authorisation invalid for direct imports. 4.84 A For those cases, where the last date for exports/ replenishment/ imports/ drawal of precious metal as calculated under various sub-paras of para 4.82, 4.83, 4.84 and Para 4.85, expires between 01.02.2020 and 31.07.2020, such last date stands extended by six months. However, relaxation in the period for repatriation/forex realization would be equal to the period as allowed plus six months, or as per RBI guidelines, whichever is less. 4.84 B For those cases, where the last date for exports/ replenishment/ imports/ drawal of precious metal as calculated under various sub-paras of para 4.82, 4.83, 4.84 of Handbook of Procedures, 2015-20 expires between 01.02.2021 and 30.06.2021, such last date stands extended by six months. However, relaxation in the period for repatriation/forex realization would be equal to the period as allowed plus six months, or as per RBI guidelines, whichever is less. 4.85 Regularistion of Bonafide De....
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....r, shall be allowed in a financial year as per Customs notification. 4.90 Re-import of rejected jewellery An exporter of plain/ studded precious metal jewellery shall be allowed to reimport duty free jewellery rejected and returned by buyer up to 2% of FOB value of exports in preceding licencing year (based on CA certified copy of export of preceding year) with refund of any duty exemption/refund/replenishment benefit availed on inputs used as per customs rules and regulations. 4.91 Diamond & Jewellery Dollar Accounts Policy for Diamond and Jewellery Dollar Accounts is given in paragraph 4.50 of FTP. Its operation will be governed by procedure specified by the RBI. 4.92 Export and import of Diamond, Gemstone & Jewellery on consignment basis (a) Policy for export and import of diamond, gem stone and jewellery on consignment basis is given in paragraph 4.53 of FTP. (b) Detailed procedure in this regard shall be governed as per the relevant Customs Rules & Regulations. Re-import of these items (either in complete or partial lot) exported on consignment basis shall be subject to condition that exporter follows prescribed provisions of relevant customs notification ....
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....duties incurred, as permissible under Para 4.54 of FTP, the exporters claiming RODTEP benefits shall be required to file an Annual RODTEP Return (ARR) as per the format given under Appendix-4RR of Handbook of Procedures, 2023. The Annual RODTEP Return (ARR) for RoDTEP claims filed in a particular financial year shall be filed on DGFT portal by 31^st March of the next financial year i.e. RODTEP claims information for Financial Year 2023-24 shall be required to be filed by 31.03.2025. This requirement for filing the annual return to begin with the exporters (IECs) whose total RoDTEP claim exceeds Rs. 1 crore in a financial year across all 8-digit HS Codes. 2. Non-reporting of the ARR shall lead to denial of benefits under the RODTEP scheme and no further scroll out of RODTEP claims for the SBS will be permitted at the Customs Port of Export after the grace period of three (3) months i.e. after 30th June. 3. A composition fee of Rs. 10,000/- will need to be paid for delayed filing of ARR upto 30th June i.e. RODTEP claims information for Financial Year 2023-24 with composition fees can be filed within a grace period of 3 months i.e.by 30.06.2025. Thereafter, a composition fe....
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....ports are not allowed under this scheme. vi. Before clearance of goods through Customs, the holder of Diamond Imprest Authorisation (DIA) shall execute a Bond equal to the export obligation of DIA along with a performance Bank Guarantee of an amount equivalent to the duty foregone, with concerned Customs Authority. vii. Only those exports which are made after the date of import, may be accepted towards discharge of export obligation. Shipping Bills with relevant Scheme Code as per Customs Notification need to be endorsed with the Diamond Imprest Authorization Number, to establish co-relation of exports with the DIA issued. 4.97 General Provision i. For the purpose of import, the validity of DIA is 12 months from the date of issuance of Authorisation. ii. Period of fulfilment of export obligation is 18 months from the date of issuance of Authorisation. iii. Only one authorisation is allowed for one IEC for a particular financial year. iv. No ARO/Invalidation letter/Certificate of supply (CoS) is allowed against DIA. v. Imported material may be used in any unit of Diamond Imprest Authorisation holder subject to condition of paragraph 4.10 of this Handbook or b....
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....der Appendix 4P." 2. Substituted vide Public Notice No. 24 /2023 dated 04-08-2023 before it was read as, "(15) Forevermark NV, Antwerp, Belgium;" 3. Substituted vide Public Notice No. 34/2023 dated 13-10-2023 before it was read as, "(i) Transfer of any duty free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. Benefit of Input Tax Credit shall not be claimed on such transferred input." 4. Substituted vide Public Notice No. 40/2023 dated 12-02-2024 before it was read as, "(vi) Only such authorisations shall be clubbed which have been issued within 18 months from the date of issue of earliest authorisation that is sought to be clubbed, whether such authorisations are valid or not. This is further subject to condition that upon clubbing only imports made within 30 months from the date of issue of earliest authorisation shall be considered. Any imports made beyond 30 months of earliest authorisation shall be regularized under Para 4.49 of the HBP." 5. Insert....
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....tion holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of Export Obligation and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall submit a self declaration along with Charted Accountant's certificate regarding destruction of the unutilised duty free imported material accompanied by an affidavit-cum-indemnity bond indemnifying the Government for any harm or loss occurring due to diversion of such imported material from unregistered sources into domestic market that may be detected in future by any authority, or proof of re-export of the same to the same supplier in-terms of para 4.42 of HBP." 10. Substituted vide Public Notice No. 18/2024 dated 22-08-2024 before it was read as, "(ii) Exports made under free shipping bills/under same authorisation after expiry of Export Obligation period using unutilised quantity of drugs shall also be accepted in-lieu of submission of destruction certificate as stated in para(i) above, provided the exact description and technical characteristics of the drug exported matches with that of ex....
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.... Rs.20 lakh per consignment." 14. Inserted vide Public Notice No. 41/2024-25 dated 15-01-2025 15. Inserted vide Public Notice No. 42/2024-25 dated 21-01-2025 16. Substituted vide Public Notice No. 45/2024-25 dated 04-02-2025 before it was read as, "^12[Maximum wastage or manufacturing loss on gold/ silver/ platinum jewellery and articles thereof. SI No Items of Export Percentage of wastage by weight with reference to Gold /Platinum /Silver content in export item Gold /Platinum Silver a) Plain Jewellery and Articles, and ornaments like Mangalsutra containing gold and black beads /imitation stones, cubic zirconia diamonds, precious, semi-precious stones. a. Handcrafted b. Mechanized 2.25% 0.45% 3.00% 0.50% b) Studded Jewellery and articles thereof. a. Handcrafted b. Mechanized 4.00% 2.80% 4.00% 2.80% c) Mountings and findings manufactured (by non-mechanised process) Indigenously a. Handcrafted b. Mechanized 2.0% 0.40% 2.50% ....