India exempts imported fabrics from customs duties for garment exports under Special Advance Authorization Scheme, effective Sept 2016.

The Government of India, under Notification No. 45/2016 - Customs dated 13th August 2016, exempts imported fabrics from customs duties for garment manufacture and export under the Special Advance Authorization Scheme. This exemption is contingent upon conditions such as presenting valid authorization at clearance, restricting imports to specified fabrics, and fulfilling export obligations within set timelines. The authorization must not be transferred, and imported fabrics may only be transferred for job work under specific conditions. Defective fabrics can be re-exported within six months. This notification, effective from 1st September 2016, aims to promote export-oriented garment manufacturing.

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