TaxTMI 
TaxTMI 
Amendment to Para 10.12(D) of the Handbook of Procedures 2023 – Revised Procedure for General Authorization for Export after Repair (GAER)
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.... at Paragraph 10.12(D) under the Handbook of Procedures (HBP) 2023 with immediate effect. 2. Para 10.12(D) of the HBP 2023 is amended as under: D. Authorization for export of same imported SCOMET items to Related entities0 and Repair supply chain1 in the foreign country under General Authorization for Export after Repair(GAER) 0Related entities mean Direct subsidiary / Foreign Parent of the Indian Company or another Subsidiary of the foreign parent of the Indian Company. 1Repair supply chain means (i) Authorized Vendor (ii) Original Equipment Manufacturer (OEM) with whom Indian company has a Master Service Agreement/Electronic Manufacturer Service agreement/Contract Agreement defining conditions of undertaking repair in India. A. Expor....
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.... entity and location to which the license has originally been issued. Note: Same entity would imply that (a) foreign buyer (b) consignee or intermediaries, if any (c) the end user are exactly the same for which authorisation has been issued to the applicant exporter. g. There has been no change to the original characteristics/specifications of the SCOMET item(s) after repair and no value addition has been done during the repair work; h. No Export Authorisation would be granted when the initial export authorisation has been suspended, modified or revoked by country of import; i. No Export authorisation would be granted for UNSC sanctioned destinations or countries/entities of high risk, as assessed by the IMWG, from time to time; j. No d....
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..../Master service agreement/ contract with Indian Company from (which the goods were imported initially) defining conditions for undertaking repair in India 3. An Undertaking from the Indian exporter; An Undertaking from the applicant exporter (on the letter head of the firm duly signed and stamped by the authorized signatory) stating: a. Details of imported items to be exported after repair along with their SCOMET Category/Sub-category number(s), quantity, item description and ECCN of foreign country (if available); b. That item(s) are being exported to only related entities0 and repair supply chain1 in the foreign country (Direct subsidiary/Parent of the Indian Company or another Subsidiary of the foreign parent of the Indian Company/Ve....
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[email protected]) or a procedure as prescribed by DGFT, on quarterly basis (March/June/September/December), by the end of subsequent month of each quarter, in respect of the exports made in the previous quarter. ii. The post-shipment details shall include submission of Bill of Entry (wherever available), shipping bill details, valid export license copy within the timelines mentioned above. iii. Failure to do so may entail imposition of penalty and/or suspension/revocation of GAER and action as per FT(D&R) Act. D. Suspension / Revocation GAER issued shall be liable to be suspended / revoked by the DGFT on receipt of an adverse report on proliferation concern or for non-submission of mandatory reports /documents within the prescribed time....