TaxTMI 
TaxTMI 
Standard Operating Procedure/ Guidelines for Voluntary Disclosure of Non Compliance/ Violations related to Export of SCOMET Items and SCOMET Regulations.
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....e/ Violations related to Export of SCOMET Items and SCOMET Regulations is hereby notified. (Santosh Kumar Sarangi) Director General of Foreign Trade Ex-officio Addl. Secretary to the Government of India e-mail: [email protected] (Issued from 01/77/171/062/AM23/EC(S)) Standard Operating Procedure/ Guidelines for Voluntary Disclosure of Non-Compliance/ Violations related to Export of SCOMET Items and SCOMET Regulations Scope: The Directorate General of Foreign Trade (DGFT) recognizes that there may be occasions where responsible exporters, did not comply with the export control provisions of the Foreign Trade (Development and Regulation) Act, the Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, the Customs Act, or any other relevant law, regulation, order, etc. or license/authorization on export controls issued by DGFT. The DGFT encourages voluntary disclosures of failure to comply with the export control provisions and supports raising awareness among the exporters to avoid any non-compliance incidents. Voluntary disclosures do not involve cases where the exporter applies for regularization of au....
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....articular case, should be a mitigating factor in determining, if any, administrative action will be imposed. Some of the other factors the IMWG may consider in case of voluntary disclosure include: i. Whether the export would have been authorized in the normal course, and under what conditions (voluntary / forced disclosure) the request for export authorization has been made by the exporter before DGFT; ii. Whether the violation was intentional or inadvertent, systematic or not; iii. Why the violation occurred; iv. The degree of cooperation with the ensuing verification/ investigation; v. Whether the firm has instituted or improved an internal trade compliance mechanism/process/program, including training of employees to reduce the likelihood of future export violation(s); vi. Whether the export violation was in the knowledge of senior management of the organization; vii. The degree to which the firm / authorized person responsible for the violation was familiar with the export control laws and regulations; viii. Whether the firm has violated export control laws and regulations in the past; B. Pr....
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....bsequent meeting for discussion after submission of all complete and supporting documentation by the exporter. The IMWG would consider each case on merit in accordance with the provisions of the Export and Import Policy determined by the Central Government from time to time, and the relevant Indian laws and regulations. The IMWG would consider and make recommendations to DGFT on the following: i. To inform the exporter that no further action is warranted, based on the facts disclosed, supporting documentation and upon satisfactory review; ii. To issue a Show Cause Notice; iii. To issue an Adjudication Order on submission of an adverse report on proliferation concerns/information, violation of relevant export control laws and regulations, etc. or for non-submission of mandatory documents within the prescribed timelines or for noncompliance with the conditions of SCOMET policy. The firm shall be liable for action in accordance with the FT(D&R) Act, the Rules and Orders made there under, the Foreign Trade Policy (FTP), and any other applicable laws and regulations. iv. DGFT would subsequently apprise the IMWG of the action taken by them in these cas....
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....as issued any Show Cause Notice (SCN) or communication - (Y/N) iv. If reply to (iii) is provide a copy of SCN/ communication v. Dates of all shipments relating to export violation, mode of export, and port of load/discharge, wherever applicable vi. The circumstances that lead to the violation. Include details of the violation, how the violation was uncovered (a separate sheet may be annexed, if required). vii. For each export shipment in question, a statement as to whether the export took place intentionally viii. Description of steps taken or processes and procedures put in place to ensure that where required, export license will be obtained in future ix. The name and address of the person making the disclosure and a point of contact, if different may be indicated x. SCOMET authorization No. & Date, License exception or description of any other authorization, if applicable; (Past three years) xi. Any other information that the exporter b....