TMI BlogGENERAL PROVISIONS REGARDING EXPORTS AND IMPORTSX X X X Extracts X X X X X X X X Extracts X X X X ..... cant would furnish a soft copy of the application in MS word format. Profile of Importer/ Exporter 2.6 Each importer / exporter shall be required to file importer / exporter profile once with RA in ANF 1. RA shall enter such information in database so as to dispense with need for asking information again. In case of any change in information given in ANF 1, importer/ exporter shall intimate same to RA. Self-Addressed Stamped Envelope 2.7 Applicant shall furnish a self-addressed envelope of 40 x 15 cm with required postal stamp affixed, for all documents required to be sent by Speed Post. IEC No: Exempted Categories 2.8 Following categories of importers or exporters are exempted from obtaining IEC number: (i) Importers covered by clause 3(1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. (ii) Ministries / Departments of Central or State Government. (iii) Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture. (iv) Persons importing / exporting goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 12. 0100000134 Persons importing / exporting permissible goods as notified from time to time, from /to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment as given in para 2.8 (iv) above. 13. Deleted 14 0100000151 1 [Deleted] 15. 0100000169 Non-commercial imports and exports by entities who have been authorized by Reserve Bank of India. Application for Grant of IEC Number 2.9 An application for grant of IEC number shall be made by Registered / Head Office of applicant, except EOUs and SEZ units to concerned RA in ANF 2A with documents prescribed therein. Only one IEC would be issued / allowed against a single PAN number. 10 [ The application (ANF 2 A) for issuance of fresh IEC or modification of IEC shall indicate the name and designation of the person whose photograph has been affixed on the Bank Certificate. A photograph of the person alongwith his/her name and designation shall also be affixed on the IEC No. to be issued (Appendix 18 B). ] IEC Format and Statements 2.9.1 RA concerned shall i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, this import certificate will not be regarded as a substitute for an import authorisation in respect of items mentioned as restricted in ITC (HS) and an import authorisation will have to be obtained for such items. 2 [2.11A In case of import of any freely importable item in India, if a foreign Government insists on certification of end user of the item, before permitting export of the same from their country, RA may issue such certificates as per Appendix 31A of HBPv1. The certificate shall be issued based on application made under ANF 2C-1 along with documents prescribed therein.] Validity Of Import Licence/Certificate/ Authorisation /Permissions/ CCPs / Export licence 2.12 Validity of import / export Authorisation from date of issue shall be as follows, unless specified otherwise: (i) Advance Authorisation/ DFIA (including Advance Authorisation for annual requirement, and Replenishment Authorisation for Gem Jewellery as per Chapter- 4 of FTP). 24 months (ii) EPCG Authorisation (other than spares) 36 months (iii) EPCG Authorisation for Spares, refractories, catalyst and consumables ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (including for restricted items), may be made to RA concerned. RA would consider such application as per government rules / notifications. Where DGFT is concerned authority, original application shall be submitted to RA concerned and self-attested copy of same shall be submitted to DGFT. Duplicate Copies of Export-Import Licence /Certificate/ Authorisation / Permissions / CCPs 2.14 Where an Authorisation is lost or misplaced, an application for issue of a duplicate may be made along with an affidavit, as given in Appendix-24, to issuing RA. RA concerned may, on merits to be recorded, issue a duplicate after issuing an order for cancellation of original and informing customs authority where original was registered. 2.15 Duplicate copy of freely transferable Authorisation, may be issued against an application accompanied with following documents: a. An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). b. A copy of FIR reporting loss. c. Original affidavit on notorised stamp paper. d. Indemnity bond on a stamp paper undertaking to indemnify revenue loss, which may be caused on account of issue of such duplicate. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard. DGFT / RA concerned shall monitor export obligation. Warehousing Facility 2.19 Public / Private Customs Bonded Warehouses may be set up in DTA as per Chapter-IX of Customs Act, 1962, to import items in terms of paragraph 2.28 of FTP. On receipt of goods, such warehouses shall keep these goods for one year without payment of applicable customs duties. Goods can be cleared against Bill of Entry for home consumption, on payment of applicable custom duty and on submission of Authorisation wherever required, after an order for clearance of such goods for home consumption is issued by competent customs authorities. In case of clearance against duty free categories / concessional duty categories, exemption / concession from duty shall be, allowed. In case of clearance against DEPB and other duty credit scrips customs duty on imports may be adjusted. Goods can be re-exported without payment of customs duty provided (i) a shipping bill or a bill of export is presented in respect of such goods; and (ii) order for export of such goods has been made by competent customs authorities. Execution of Bank Guarantee / Legal Undertaking for Advance Authorisation / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement (SAPTA), Asia-Pacific Trade Agreement (APTA), India-Sri Lanka Free Trade Agreement (ISLFTA) and Indo- Thailand Free Trade Agreement. These arrangements / agreements prescribe Rules of Origin which have to be met for exports to be eligible for tariff preference. Authorised agencies shall provide services relating to issue of CoO, including details regarding rules of origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility. Export Inspection Council (EIC) is agency authorised to print blank certificates. Authorised agencies may charge a fee, as approved by DoC, for services rendered. Generalised System of Preferences (GSP) (a) GSP is a non-contractual instrument by which industrialized(developed) countries unilaterally and based on non-reciprocity extend tariff concessions to developingcountries. Following countries extend tariff preferencesunder their GSP Scheme: (i) United States of America, (ii) New Zealand (iii) Belarus (iv) European Union (v) Japan (vi) Russia (vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Republic of India was signed on 6.3.2003 and was operationalised with issuance of Customs Notification No 76/2003 dated 13.5.2003. EIC is sole agency to issue CoO under India Afghanistan Preferential Trade Agreement. Indo - Thailand Frame work Agreement for Free Trade Area (g) India and Thailand have signed protocol to implement Early Harvest Scheme under India- Thailand Free Trade Agreement on 01.09.2004.Tariff preferences for imports on items of Early Harvest Scheme would be available only to those products, which satisfy Rules of Origin Criteria, notified by Department of Revenue, Ministry of Finance, vide notification No.101/2004-Customs dated 31.08.2004. EIC would be sole agency to issue CoO under Early Harvest Scheme of Framework Agreement on India-Thailand Free Trade Agreement. Non Preferential 2.21.2 Government has also nominated certain agencies to issue Non Preferential CoO in accordance with Article II of International Convention Relating to Simplification of Customs formalities, 1923. These CoOs evidence origin of goods and do not bestowany right to preferential tariffs. List of notified agencies is provided in Appendix - 4C. In addition, agencies aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.25.3 In case where applicant applies for duty credit scrip / DEPB / DFIA / discharge of EO against confirmed irrevocable letter of credit (or bill of exchange which is unconditionally Avalised / Co-Accepted / Guaranteed by a bank) and this is confirmed and certified by exporter's bank in relevant Bank Certificate of Export and Realization, payment of export proceeds shall be deemed to be realized. For Status Holders, irrevocable letter of credit would suffice. Export by post 2.26 In case of export by post, exporter shall submit following documents in lieu of documents prescribed for export by sea / air: (1) Bank Certificate of Export and Realisation as in Appendix-22A. (2) Relevant postal receipt (3) Invoice duly attested by Customs authorities. Import/ Export through Courier Service 2.26.1 Imports / Exports through a registered courier service is permitted as per Notification issued by DoR. However, importability / exportability of such items shall be regulated in accordance with FTP. Direct negotiation of export documents 2.26.2 In cases where exporter directly negotiates document (not through authorised dealer) with permission of RBI, he is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported. Import Policy 2.30 Policy relating to general provisions regarding import of capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods is given in Chapter 2 of FTP. General Procedure for Licensing of Restricted Goods 2.31 Wherever an import Authorisation, including CCP, is required under FTP, procedure contained in this chapter shall be applicable. 2.32 Import of Metallic Waste and Scrap 2.32.1 Import of any form of metallic waste, scrap will be subject to the condition that it will not contain hazardous, toxic waste, radioactive contaminated waste / scrap containing radioactive material, any type of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used or otherwise. 2.32.2 Import of following types of metallic waste and scrap will be free subject to conditions detailed below : Sl. No. Exim code Item description 1. 720410 00 waste and scrap of cast iron 2. 72042190 Other 3. 72042920 Of High speed steel 4. 72042990 Oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of metallic scrap. (c) List of companies/agencies for which testing has been carried out. 2.32.3 However, import of other kinds of metallic waste and scrap will be allowed in terms of conditions of ITC (HS). 2.32.4 Import policy for seconds and defective, rags, PET bottles / waste, and ships is given in ITC (HS). Import of Second Hand Capital Goods 2.33 Import of second hand capital goods including refurbished /reconditioned spares, except those of personal computers/laptops,shall be allowed freely, subject to conditions for followingcategories: Import of second hand computers including personal computers/laptops and refurbished / reconditioned spares thereof is restricted. Import of refurbished / reconditioned spares of capital goods, other than those of personal computers/laptops will be allowed on production of a Chartered Engineer certificate that such spares have atleast 80% residual life of original spare. 2.33.1 Notwithstanding provisions of Para 2.33 above, second hand computers, laptops and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units can beimported freely as donations by following category of don ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General, Tourism, Government of India. 2.35.1 Hotels, including tourist hotels, recognised by Director General of Tourism, Government of India or a State Government shall be entitled to import Authorisation upto a value of 25% of foreign exchange earned by them from foreign tourists during preceding licensing year, for import of essential goods related to hotel and tourism industry. 2.35.2 Travel agents, tour operators, restaurants, and tourist transport operators and other units for tourism, like adventure / wildlife and convention units, recognized by Director General of Tourism, Government of India, shall be entitled to import authorisation up to a value of 10% of foreign exchange earned by them during preceding licensing year, for import of essential goods which are restricted for imports related to travel and tourism industry, including office and other equipment required for their own professional use. 2.35.3 Import entitlement under paragraphs 2.35.1 and 2.35.2 of any one licensing year can be carried forward, either in full or in part, and added to import entitlement of two succeeding licensing years and shall not be transferable except within the group comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n educational institution registered under any law in force, and gift sought to be imported has been exempted from payment of customs duty, such import shall be allowed by customs authorities without a CCP. Import under Govt. to Govt. Agreements 2.39 Import of goods under Government to Government agreements may be allowed without an Authorisation or CCP on production of necessary evidence to satisfaction of Customs authorities Import of Cheque Books / Ticket Forms etc. 2.40 Indian branches of foreign banks, insurance companies and travel agencies may import chequebooks, bank draft forms and travellers cheque forms without a CCP. Similarly, airlines / shipping companies operating in India, including persons authorised by such airlines / shipping companies, may import passenger ticket forms without a CCP. Import of Reconditioned/ Second Hand Aircraft Spares 2.41 Import Authorisation for reconditioned / second hand aircraft spares is not needed on recommendation of Director General of Civil Aviation, Government of India (DGCA). Import of Replacement Goods 2.42 Goods or parts thereof, on being imported and found defective or otherwise unfit for use or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported with Actual User condition, provided such goods are freely importable without Actual User condition on date of transfer. 2.43.2 Prior permission of RA shall also not be required for transfer or disposal of imported goods after a period of two years from the date of import. However, transfer of imported firearms by the importer / Authorisation holder shall be permitted only after 10 years of import with approval of DGFT. "Renowned Shooters" for 3 consecutive years are allowed to sell their imported weapons after three years from date of import of the respective weapon. Other "Renowned Shooters" are allowed to sell their weapons after 5 years from the date of import. The sale shall be subject to approval from DGFT. Sale of Exhibits 2.44 (i) Sale of exhibits of restricted items, mentioned in ITC (HS), imported for an international exhibition / fair organized /approved / sponsored by ITPO may also be made, without an Authorisation within bond period allowed for re-export, on payment of applicable customs duties, subject to a ceiling limit of Rs.5 lakhs (CIF) for such exhibits for each exhibitor. However, sale of exhibits of items, which were freely imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarations of end-use of the item or technology, integrity of chain of transmission of item from supplier to end-user, and on potential of item or technology, including timing of its export, to contribute to end-uses that are not in conformity with India's national security or foreign policy goals and objectives, objectives of global non-proliferation, or its obligations under treaties to which it is a State party. b. Assessed risk that exported items will fall into hands of terrorists, terrorist groups, and non-State actors; c. Export control measures instituted by recipient State; d. The capabilities and objectives of programmes of recipient State relating to weapons and their delivery; e. Assessment of end-uses of item(s); f. Applicability to an export licence application of relevant bilateral or multilateral agreements to which India is a party. II. A condition for consideration of an application for an export licence is submission of stipulated certifications to effect, inter alia, that: a. The item will be used only for stated purpose and that such use will not be changed, nor items modified or replicated without consent of Government of India; b. Neither th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Note 3: Export of items in Category 2 of this list may also be controlled by other applicable guidelines issued from time-to-time. Exporters of items in this category are advised to seek guidance from DGFT. Note 4: Exporters are entitled to apply for a 'destination licence' for countries and / or groupings of countries for export to which only re-transfer conditions need be imposed. Note 5: Exporters are entitled to request that only such conditions need be imposed as are subject of government to-government instruments of accord over export of items on SCOMET List. Note 6: 'Technology' (see also entry 'Technology' in glossary in Appendix-3 to Schedule 2 of ITC (HS)): Approval of export of an item on the SCOMET List also authorizes the export to same end-user of minimum 'technology' required for installation, operation, maintenance and repair of the item. DGFT in association with Administrative Ministries / Departments and Trade Associations will organize Industry Outreach Programme on regular basis for an effective awareness among the exporters /importers dealing with trade, in particular, in SCOMET items. 6 [ RAs may also issue, on application, Free ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mport of R D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. 2.55.1 Duty free imports of goods as specified in list 28A of Customs notification No. 21/2002 dated 1.3.2002, upto 1% of FOB value of exports made during preceding licensing year, shall be allowed to agro chemicals sector unit having export turnover of Rs. 20 crore or above during preceding licensing year. The eligible unit shall apply in form given in Appendix-15B to RA concerned duly countersigned by Chartered Accountant. In respect of duty free import of R D equipment, units not registered with Central excise shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. Conversion of E.P. copy of shipping bill from one Scheme To Another 2.56 If Customs Authorities, after recording reasons in writing, permit conversion of an E.P. copy of any scheme-shipping bill on which benefit of that scheme has not been availed, exporter would be entitled to benefit under scheme in which shipment is subsequently converted. Relocation of Industries 2.57 Deleted. Offsetting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000 MTs 15% 2. Tariff Code No. 1005.90 Maize (Corn): other 5,00,000 MTs 15% 3. Tariff Code No. 1512.11 Crude Sunflower seed or safflower oil or fractions thereof 150,000 MTs 50% 4. Tariff Code No. 1514.19 1514.99 Rape, Colza, Canola or Mustard Oil, Other (Refined) 150,000 MTs 45% Eligible entities for allocation of quota 2.61.1 (a) Milk Powder (Tariff Code No. 0402.10 or 0402.21): National Dairy Development Board (NDDB), State Trading Corporation (STC), National Cooperative Dairy Federation (NCDF), National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED), Minerals and Metals Trading Corporation (MMTC), Projects Equipment Corporation of India Limited (PEC) and Spices Trading Corporation Limited (STCL) (b) Maize (corn)(Tariff Code No. 1005.90): National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED), State Trading Corporation (STC), Minerals and Metals Trading Corporation (MMTC), Projects Equipment Corporation of India Limited(PEC), Spices Trading Corporation Limited (STCL) and State Cooperative Market ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted; (c) An affidavit by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently. (d) An indemnity bond by exporter to effect that he would indemnify Government for financial loss if any on account of duty credit issued against lost Shipping Bills / BRC. Customs Authority, before allowing clearance, shall ensure that benefit / duty credit against such shipping bill has not been availed. 2.62.1 Claim against lost Shipping Bill / BRC shall be preferred within a period of six months from date of release of duplicate copy of Shipping Bill / on date of realization of export proceeds. Any application received thereafter shall be rejected. 2.63 Deleted Export Promotion Council (EPC), includes Commodity Boards (CB) 2.64 A list and product category of EPCs, including CB is given in Appendix-2. Commodity Boards function as EPCs for products allotted to them. EPC is authority issuing RCMC. Non-Profit, Autonomous and Professional Bodies 2.65 EPCs are non-profit organizations registered under Companies Act or Societies Registration Act. 2.65.1 EPCs shall be autonomous and shall regulate their o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be valid from 1st April of licensing year in which it was issued and shall be valid for five years ending 31st March of licensing year, unless otherwise specified. Intimation Regarding Change In Constitution 2.69 In case of change in ownership, constitution, name or address of an exporter, it shall be obligatory on part of RCMC holder to intimate such change to registering authority within a period of one month from date of such change. Registering authority, however, may condone delays on merits. Furnishing of Returns 2.70 Exporter shall furnish quarterly returns / details of his exports of different commodities to concerned registering authority. However, status holders shall also send quarterly returns to FIEO in format specified by FIEO. De-Registration 2.71 Registering authority may de-register an RCMC holder for a specified period for violation of conditions of registration. Before such de-registration, RCMC holder shall be given a show cause notice by registering authority, and an adequate and reasonable opportunity to make a representation against the proposed de-registration. Upon de-registration, concerned EPC shall intimate the same to all RAs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailability of application processing status. 2.74.6 Authorisation issued using DGFT Electronic Application System shall be transmitted electronically to Customs through EDI Mode. This shall also obviate need for verification of Authorisations before allowing clearance. New EDI Initiatives 2.74.7 To further improve quality of services some new EDI Initiatives are being taken by DGFT. With effect from 1.7.2008, the electronic message exchange between Customs and DGFT in respect of Advance Authorisation and EPCG Scheme would become operational. ********************* Notes : 1. Has been deleted vide Public Notice No. 36/(RE-2008)/2004-2009 dated 01/07/2008 . Earlier the entry was read as, 14 0100000151 The Directorate of Purchase and Stores, Department of Atomic Energy, Government of India 2. Has been added vide Public Notice No. 49/(RE-2008)/2004-2009 dated 08/07/2008 3. Has been substituted vide Public Notice No. 62/(RE 2008) 2004-09 dated 8/8/2008 before it was read as, "2.20 Before clearance of goods through Customs, Authorisation holder shall execute a BG / LUT with customs authorities. In such cases, RA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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