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GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS

Chapter 2 - Old_Provisions - Foreign Trade Policy - Foreign Trade Policy 2015-2020 (From 1-4-2015 to 4-12-17) - Chapter 2 - CHAPTER 2 2.00 Objective The general provisions governing import and export of goods and services are dealt with in this chapter. 2.01 Exports and Imports - Free , unless regulated (a) Exports and Imports shall be Free except when regulated by way of prohibition , restriction or exclusive trading through State Trading Enterprises (STEs) as laid down in Indian Trade Classifi .....

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port. Goods are classified based on their group or sub-group at 2/4/6/8 digits. (b) ITC (HS) is aligned at 6 digit level with international Harmonized System goods nomenclature maintained by World Customs Organization (http://www. wcoomd.org). However, India maintains national Harmonized System of goods at 8 digit level which may be viewed by clicking on Downloads at http://dgft.gov.in. (c) The import/export policies for all goods are indicated against each item in ITC (HS). Schedule 1 of ITC (H .....

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y produced goods shall apply, mutatis mutandis, to imports, unless specifically exempted. (b) However, goods to be utilized/ consumed in manufacture of export products, as notified by DGFT, may be exempted from domestic standards/quality specifications. 2.04 Authority to specify Procedures DGFT may specify procedure to be followed by an exporter or importer or by any licensing/Regional Authority (RA) or by any other authority for purposes of implementing provisions of FT (D&R) Act, the Rules .....

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m in the office of Regional Authority (RA) of DGFT. Alternatively, an application for e-IEC may be filed online in ANF 2A, in accordance with Para 2.08 of Handbook of Procedure on payment of application fee of ₹ 500/-, to be paid online through net banking or credit/debit card (to be operationalised shortly). Documents/ details required to be uploaded/ submitted along with the application form are listed in the Application Form (ANF 2A). (b) When an e-IEC is approved by the competent autho .....

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port/Export would be done (Applicant individual in case of Proprietorship firms); (3) Cancelled cheque bearing entity s pre-printed name or Bank certificate in prescribed format ANF-2A(I)] 7[(d) Only online application for IEC /modification in IEC can be made by applicants through digital signature (Class-II or Class-III) with effect from 1.4.2016.] (e) Detailed guidelines for applying for e-IEC are available at . (II) No Export/Impor .....

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f goods from / into India (a) Mandatory documents required for export of goods from India: 1. Bill of Lading/ Airway Bill / Lorry Receipt / Railway Receipt / Postal Receipt. 2. Commercial Invoice cum Packing List* 3. Shipping Bill/Bill of Export (b) Mandatory documents required for import of goods into India 1. Bill of Lading / Airway Bill / Lorry Receipt / Railway Receipt / Postal Receipt. 2. Commercial Invoice cum Packing List* 3. Bill of Entry [Note:* (i) As per CBEC Circular No. 01/15-Custom .....

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dditional documents or information, as deemed necessary to ensure legal compliance. (e) The above stipulations are effective from 1st April, 2015.] 2.07 Principles of Restrictions DGFT may, through a Notification, impose restrictions on export and import, necessary for: - (a) Protection of public morals; (b) Protection of human, animal or plant life or health; (c) Protection of patents, trademarks and copyrights, and the prevention of deceptive practices; (d) Prevention of use of prison labour; .....

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orted only in accordance with an Authorisation / Permission or in accordance with the procedure prescribed in a Notification / Public Notice issued in this regard. 2.09 Export of SCOMET Items Export of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET), as indicated in Appendix-3 of Schedule 2 of ITC(HS) Classification of Export & Import Items, shall be governed by the specific provisions of (i) Chapter IV A of the FT(D&R) Act, 1992 as amended from time to time .....

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ne may import such good(s) unless actual user condition is specifically dispensed with by DGFT. 2[2.11 Terms and Conditions of an Authorisation Every Authorisation shall, inter alia, include following terms and conditions (as applicable), in addition to such other conditions as may be specified: (a) Description, quantity and value of goods; (b) Actual User condition (as defined in Chapter 9); (c) Export Obligation; (d) Minimum Value addition to be achieved; (e) Minimum export/import price; (f) B .....

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s may also be cleared against an Authorisation issued subsequently. This facility will however be not available to restricted items or items traded through STEs. 2.14 Authorisation - not a Right No person can claim an Authorisation as a right and DGFT or RA shall have power to refuse to grant or renew the same in accordance with provisions of FT (D&R) Act, Rules made there under and FTP. 2.15 Penal action and placing of an entity in Denied Entity List (DEL) (a) If an Authorisation holder vio .....

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ious schemes. In such cases, applicants shall undertake self certification with sufficient care and caution in filling up information/particulars. Any information / particulars subsequently found untrue/ incorrect will be liable for action under FTDR Act, 1992 and Rules therein in addition to penal action under any other Act/Order. (c) A firm may be placed under Denied Entity List (DEL), by the concerned RA, under the provision of Rule 7 of Foreign Trade (Regulation) Rules, 1993. On issuance of .....

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me. (e) A firm's name can be removed from DEL, by the concerned RA for reasons to be recorded in writing, if the firm completes Export Obligation/ pays penalty/ fulfills requirement of Demand Notice(s) issued by the RA/submits documents required by the RA. 4[Prohibitions (Country, Organisations, Groups, Individuals etc. and Product Specific)]: 2.16 Prohibition on Import and Export of Arms and related material from / to Iraq Notwithstanding the policy on Arms and related materials in Chapter .....

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Security Council Resolution No. 2199 [2015] (full text of the Resolution is available at http://www.un.org/press/en/2015/sc11775.doc.htm), trade in oil and refined oil products, modular refineries and related materials, besides items of cultural (including antiquities), scientific and religious importance is prohibited with the Islamic State in Iraq and the Levant [ISIL], Al Nusrah Front [ANF] and other individuals, groups, undertakings and entities associated, directly or indirectly, with Al Qa .....

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s Register on Conventional Arms, or related materiel including spare parts; (ii) all arms and related materiel, including small arms and light weapons and their related materiel; (iii) all items, materials, equipment, goods and technology as set out in the UNSC United Nations Security Council and International Atomic Energy Agency (IAEA) documents, namely, 1. S/2006/853*; 2. S/2006/853/Corr.1; 3. Part B of S/2009/364; 4. Annex Ill of Resolution 2094 (2013); 5. S/2016/1069; 6. Annex A to INFCIRC/ .....

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4 (2013), Annex IV of Resolution 2270 (2016) and Annex IV of Resolution 2321 (2016); (v) items as determined by the Central Government, except food or medicine, that could directly contribute to the development of the Democratic People's Republic of Korea's operational capabilities of its armed forces. This measure is subject to the exemptions set out in paragraph 8 (a) and (b) of Resolution 2270 (2016); Prohibition on import: (B) The direct or indirect procurement or import from DPRK, o .....

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s measure is subject to the provisions of paragraph 31 of Resolution 2270 (2016) and paragraph 20 of Resolution of 2321 (2016); (iii) condensates and natural gas liquids; (iv) refined petroleum products. This measure is subject to the exemptions and procedures set out in paragraph 14 of Resolution 2375 (2017); (v) crude oil. This measure is subject to the exemptions and procedures set out in paragraph 15 of Resolution 2375 (2017); Sectoral prohibitions (import) (D) The direct or indirect procure .....

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bject to the exemptions and procedures set out in paragraph 9 of Resolution 2371 (2017); (vi) lead and lead ore. This measure is subject to the exemptions and procedures set out in paragraph 10 of Resolution 2371 (2017); (vii) textiles (including but not limited to fabrics and partially or fully completed apparel products). This measure is subject to the exemptions and procedures set out in paragraph 16 of Resolution 2375 (2017); Explanation.- a) UNSC means the United Nations Security Council; b .....

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ort/import to/from Iran (a) Direct or indirect export to Iran or import from Iran of any item, material, equipment, goods or technology mentioned in the following documents would be permitted subject to the provisions contained in Annex B to the United Nations Security Council Resolution 2231 (2015). i. Items listed in INFCIRC/254/Rev.9/Part I and INFCIRC/254/ Rev.7/Part 2 (IAEA Documents) as updated by the IAEA from time to time. ii. Items listed in S/2015/546 (UN Security Council document) as .....

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(2012)]. Importers of charcoal shall submit a declaration to Customs that the consignment has not originated in Somalia. Import / Export Through State Trading Enterprises: 2.20 State Trading Enterprises (STEs) (a) State Trading Enterprises (STEs) are governmental and non-governmental enterprises, including marketing boards, which deal with goods for export and / or import. Any good, import or export of which is governed through exclusive or special privilege granted to State Trading Enterprises .....

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in accordance with customary business practices, to compete for participation in such purchases or sales. (c) DGFT may, however, grant an authorization to any other person to import or export any of the goods notified for exclusive trading through STEs. Trade with Specific Countries: 2.21 Trade with neighbouring Countries DGFT may issue instructions or frame schemes as may be required to promote trade and strengthen economic ties with neighbouring countries. 2.22 Transit Facility Transit of good .....

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tent with such instructions or schemes, shall not apply. Import of Specific Categories of Goods: 2.24 Import of Samples Import of samples shall be governed by para 2.65 of Handbook of Procedures. 2.25 Import of Gifts Import of gifts shall be free where such goods are otherwise freely importable under ITC (HS). In other cases, such imports shall be permitted against an authorisation issued by DGFT. 2.26 Passenger Baggage (a) Bona-fide household goods and personal effects may be imported as part o .....

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mport of goods repaired abroad Capital goods, equipments, components, parts and accessories, whether imported or indigenous, except those restricted under ITC (HS) may be sent abroad for repairs, testing, quality improvement or upgradation or standardization of technology and re-imported without an Authorisation. 2.28 Import of goods used in projects abroad Project contractors after completion of projects abroad, may import without an Authorisation, goods including capital goods used in the proj .....

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Import through courier service Imports through a registered courier service are permitted as per Notifications issued by DoR. However, importability / exportability of such items shall be regulated in accordance with this FTP/ ITC(HS). Import Policy for Second Hand Goods : 2.31 Second Hand Goods S. No. Categories of Second Hand Goods Import Policy Conditions, if any I Second Hand Capital Goods (a) i. Personal computers/ laptops including their refurbished / re-conditioned spares ii. Photocopier .....

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against Authorization Import Policy for Metallic Waste and Scraps : 2. 32 Import of Metallic waste and Scrap (a) 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 types of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used or otherwise as detailed in para 2.54 of Handbook of Procedures. .....

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s Duty. Other Provisions Related to Imports: 2.34 Import under Lease Financing No specific permission of RA is required for lease financed capital goods. 2.35 Execution of Legal Undertaking (LUT) / Bank Guarantee (BG) (a) Wherever any duty free import is allowed or where otherwise specifically stated, importer shall execute, Legal Undertaking (LUT) / Bank Guarantee (BG) / Bond with the Customs Authority, as prescribed, before clearance of goods. (b) In case of indigenous sourcing, Authorisation .....

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ods may be cleared for home consumption in accordance with provisions of FTP and against Authorisation, wherever required. Customs duty as applicable shall be paid at the time of clearance of such goods. (c) If such goods are not cleared for home consumption within a period of one year or such extended period as the customs authorities may permit, importer of such goods shall re-export the goods. 2.37 Special provision for Hides Skins and semi-finished goods Hides, Skins and semi-finished leathe .....

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t that such exports are regulated by ITC (HS) or any other provision of FTP or any other law for the time being in force. DGFT may, however, specify through a public notice such terms and conditions according to which any goods, not included in ITC (HS), may be exported without an Authorisation. 2.40 Exemption / Remission of Service Tax in DTA on goods & services exported For all goods and services which are exported from units in DTA and units in EOU / EHTP / STP / BTP, exemption / remissio .....

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y exports (except Deemed Export) as defined in Chapter 9 shall be allowed under FTP. In such cases, export documents such as shipping bills shall indicate name of both manufacturing exporter/manufacturer and third party exporter(s). Bank Realisation Certificate (BRC), export order and invoice should be in the name of third party exporter. Exports of Specific Categories 2.43 Export of Samples Export of Samples and Free of charge goods shall be governed by provisions given in para 2.66 of Handbook .....

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ned as restricted in ITC (HS) shall require an Authorisation. Government of India officials proceeding abroad on official postings shall, however, be permitted to carry along with their personal baggage, food items (free, restricted or prohibited) strictly for their personal consumption. (b) Samples of such items that are otherwise freely exportable under FTP may also be exported as part of passenger baggage without an Authorisation. 2.46 Import for export I. (a) Goods imported, in accordance wi .....

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ent as may be required under Schedule 2 - Export Policy of the ITC (HS); (iii) Export is against freely Convertible currency. (c) Goods in (b) above will include Restricted goods for import (except Prohibited items). (d) Capital goods, which are freely importable and freely exportable, may be imported for export on execution of LUT/BG with Customs Authority. II. (a) Goods imported against payment in freely convertible currency would be permitted for export only against payment in freely converti .....

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for export to Iran. Exports of these items to Iran shall, however, be subject to all other conditions of FTP 2015-20 and ITC (HS) 2012, as applicable. Bird s eggs covered under ITC (HS) 0407 & 0408 and Rice covered under ITC (HS) 1006 are not covered under this dispensation, as at II (a) above. 3[(d) Exports under this dispensation, as at II (a), (b) and (c) above shall not be eligible for any export incentives. ] 2.47 Export through Courier Service Exports through a registered courier servi .....

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Export of Repaired Goods (i) Goods or parts thereof, except restricted under ITC (HS), on being exported and found defective, damaged or otherwise unfit for use may be imported for repair and subsequent re-export. Such goods shall be allowed clearance without an Authorisation and in accordance with customs notification. (ii) However, re-export of such defective parts/spares by the Companies/firms and Original Equipment Manufacturers shall not be mandatory if they are imported exclusively for und .....

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r terms and conditions of notifications issued by Department of Revenue. (b) Such warehouses shall be entitled to procure goods from domestic manufacturers without payment of duty. Supplies made by a domestic supplier to such notified warehouses shall be treated as physical exports provided payments are made in free foreign exchange. Payments and Receipts on Imports / Exports 2.52 Denomination of Export Contracts (a) All export contracts and invoices shall be denominated either in freely convert .....

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bank account. Free foreign exchange remitted by buyer to his non-resident bank (after deducting bank service charges) on account of this transaction would be taken as export realization under export promotion schemes of FTP. (c) Contracts (for which payments are received through Asian Clearing Union (ACU) shall be denominated in ACU Dollar. Central Government may relax provisions of this paragraph in appropriate cases. Export contracts and invoices can be denominated in Indian rupees against EXI .....

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to realize export proceeds within time specified by RBI, he shall, without prejudice to any liability or penalty under any law in force, be liable to return all benefits / incentives availed against such exports and action in accordance with provisions of FT (D&R) Act, Rules and Orders made there under and FTP. (b) In case an Exporter is unable to realise the export proceeds for reasons beyond his control (force-majeure), he may approach RBI for writing off the unrealised amount as per proce .....

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an exports. Each Council is responsible for promotion of a particular group of products/ projects/services as given in Appendix 2T of AANF. (b) EPCs are also eligible to function as Registering Authorities to issue Registration-cum-Membership Certificate (RCMC) to its members. The criteria for EPCs to be recognized as Registering Authorities for issue of RCMC to its members are detailed in para 2.92 of the Handbook of Procedures. 2.56 Registration-cum-Membership Certificate (RCMC) Any person, ap .....

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ertificate (RCMC) for the purposes under this Policy. Policy Interpretation and Relaxations: 2.57 Interpretation of Policy (a) The decision of DGFT shall be final and binding on all matters relating to interpretation of Policy, or provision in Handbook of Procedures, Appendices and Aayat Niryat Forms or classification of any item for import / export in the ITC (HS). (b) A Policy Interpretation Committee (PIC) may be constituted to aid and advise DGFT. The composition of the PIC would be as follo .....

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and adverse impact on trade to any person or class or category of persons from any provision of FTP or any procedure. While granting such exemption, DGFT may impose such conditions as he may deem fit after consulting the Committees as under: Sl. No. Description Committee (a) Fixation / modification of product norms under all schemes Norms Committees (b) Nexus with Capital Goods (CG) and benefits under EPCG Schemes EPCG Committee (c) All other issues Policy Relaxation Committee (PRC) 2.59 Persona .....

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tunity for Personal Hearing (PH) before PRC. For such PH, a specific request along with the prescribed application fee as per Appendix-2K has to be made to DG, if following conditions are satisfied: (i) If an importer/exporter is aggrieved by any decision taken by Policy Relaxation Committee (PRC), or a decision/order by any authority in the Directorate General of Foreign Trade and (ii) A request for review before the said Committee or Authority has been filed. (iii) Such Committee or Authority .....

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default and settlement of Customs duty and interest through Settlement Commission With a view to providing assistance to firms who have defaulted under FTP for reasons beyond their control as also facilitating merger, acquisition and rehabilitation of sick units, it has been decided to empower Settlement Commission in Central Board of Excise and Customs to decide such cases also with effect from 01.04.2005. Self Certification of Originating Goods 2.61 Approved Exporter Scheme for Self Certificat .....

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tus Holders shall be eligible for Approved Exporter Scheme. Approved Exporters will be entitled to self-certify their manufactured goods as originating from India with a view to qualifying for preferential treatment under different PTAs/FTAs/CECAs/CEPAs which are in operation. Self-certification will be permitted only for the goods that are manufactured as per the Industrial Entrepreneurial s Memorandum (IEM) / Industrial Licence (IL)/Letter of Intent (LOI) issued to manufacturers. (iii) Status .....

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ecific agreement with its partner/s and the same is appropriately notified by DGFT. - Notes:- 1. Substituted vide Not. 08/2015-2020 - Dated 4-6-2015 w.e.f. 1st April 2015 "2.06 Mandatory documents for export/import of goods from/into India (a) Mandatory documents required for export of goods from India: 1. Bill of Lading/Airway Bill 2. Commercial Invoice cum Packing List* 3. Shipping Bill/Bill of Export (b) Mandatory documents required for import of goods into India 1. Bill of Lading/Airway .....

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n specific cases of export or import, the regulatory authority concerned may electronically or in writing seek additional documents or information, as deemed necessary to ensure legal compliance. (e) The above stipulations are effective from 1st April, 2015." 2. Substituted vide Not. 08/2015-2020 - Dated 4-6-2015 w.e.f. 1st April 2015 "2.11 Terms and Conditions of an Authorisation Every Authorisation shall, inter alia, include such terms and conditions as may be specified by RA along w .....

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his dispensation, as at II(b) and (c) above shall not be eligible for any export incentives." 4. Substituted vide Not. 14/2015-2020 - Dated 30-6-2015, before it was read as, "Prohibitions (Country and Product Specific)" 5. Inserted vide Not. 14/2015-2020 - Dated 30-6-2015, 6. Substituted vide Not. 34/2015-2020 - Dated 29-1-2016, before it was read as, "(c) Briefly, following are the requisite details /documents (scanned copies) to be submitted/ uploaded along with the applica .....

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Secretary or Chief Executive of the Society/ Managing Trustee of the entity: (1) PAN (for all categories) (2) DIN/DPIN (in case of Company /LLP firm) (iii) Details of the signatory applicant: (1) Identity proof (2) PAN (3) Digital photograph" 7. Substituted vide Not. 34/2015-2020 - Dated 29-1-2016 before it was read as, "(d) In case the applicant has digital signature, the application can also be submitted online and no physical application or document is required. In case the applica .....

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ed, reprocessing or heavy water related activities, or to development of nuclear weapon delivery systems, as mentioned below, whether or not originating in Iran, to/from Iran is Prohibited : (i) Items listed in INFCIRC/254/Rev.9/Part 1 and INFCIRC/254/Rev.7/Part 2 (IAEA Documents). (ii) Items listed in S/2006/263 (UN Security Council document). (b) All the UN Security Council Resolutions/Documents and IAEA Documents referred to above are available on the UN Security Council website (www.un.org/D .....

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INFCIRC/254/Rev.11/Part 1 and INFCIRC/254/ Rev.8/Part 2 (IAEA documents), S/2012/947, S/2009/364 and S/2006/853 (UN Security Council documents) and Annex III to UN Security Council resolution 2094 (2013) which could contribute to DPRK s nuclear-related, ballistic missile-related or other weapons of mass destruction-related programmes; Luxury goods, including but not limited to the items specified in Annex IV to UN Security Council resolution 2094 (2013)." 10. Inserted vide notification no. .....

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UNSC and IAEA documents: a) S/2006/853* and S/2006/853/Corr.1; b) S/2009/364; c) Annex- III of S/RES/2094(2013); d) Committee decision of July 16, 2009 (S/2009/364) and resolution 2094(2013); e) Annex-A to INFCIRC/254/Rev.12/Part 1; f) Annex to INFCIRC/254/Rev.9/Part 2; g) S/2014/253; h) S/2016/308; i) S/RES/2321(2016) and j) Any other item as determined by Central Government, which could contribute to DPRK's nuclear-related, ballistic missile-related or other weapons of mass destruction rel .....

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