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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....ovember 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. It has come to the notice of this Directorate that certain exporters are fa....

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.... 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the issuance of Customs Notification No. 01/2019-Customs dated January 10, 2019, the pre-import condition was formally withdrawn through DGFT Notification No. 53/2015-2020 dated January 10, 2019, thereby allowing exemption from IGST and Compensation Cess under the A....

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....GST 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 Customs Duty). iii. Compliance with Pre-Import Condition: Where the applicant has complied with the pre....