Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019

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....rade Vanijya Bhawan, New Delhi Dated: 11th November 2025 Policy Circular No. 07/2025-26 To, All RAs of DGFT All Customs Authorities All Exporters / Members of Trade Subject: Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected Between October 13, 2017 to January 09, 2019 - regarding.....

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....0 to extend exemption from payment of all duties, including IGST and Compensation Cess, for physical exports under the Advance Authorisation (AA) Scheme, subject to the pre-import condition. Subsequently, following the issuance of Customs Notification No. 01/2019-Customs dated January 10, 2019, the pre-import condition was formally withdrawn through DGFT Notification No. 53/2015-2020 dated January....

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....nts are duly fulfilled, in the following cases: i. Payment of IGST in Cash: Where IGST has been paid in cash at the time of clearance of import consignments under the AA Scheme during the period October 13, 2017 to January 09, 2019. ii. Non-Availing of Duty Exemptions: Where the applicant has not availed exemption from IGST, Compensation Cess, or other levies (except Basic Custom....