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DUTY EXEMPTION / REMISSION SCHEME

Chapter 4 - Hand Book of Procedure - DGFT - Chapter 4 - CHAPTER 4 4.01 Policy Policy relating to s is prescribed in Chapter 4 of Foreign Trade Policy. 4.02 General Provision 11[ (i) Application for grant of Advance Authorisation /Special Advance Authorization for export of Articles of Apparel and Clothing Accessories / Advance Authorisation for Annual Requirement / Duty Free Import Authorisation (DFIA) shall be filed online (digitally signed) by IEC holder to the concerned jurisdictional Regiona .....

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of norms, then only such documents may be submitted in physical form to the concerned Norms Committee in DGFT headquarters. 4.03 Applicant details Where applicant is a branch office or a manufacturing unit, name of branch office or manufacturing unit should appear in electronic RCMC and in IEC of the applicant. 4.04 Advance Authorisation Applicant shall file application online in ANF 4A. Same form is applicable where Standard Input Output Norms (SION) have been notified or on the basis of adhoc .....

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f Procedures. Import and Export would be permitted only through EDI enabled ports. (ii) The Export obligation period (EOP) of advance authorizations issued for such items shall be 90 days from the date of clearance of import consignment and no extension in EOP shall be allowed. Such import shall be subject to actual user condition and no transfer of imported raw material, for any purpose, including job work, shall be permitted. In case of non-fulfilment of EO/ non-achievement of stipulated value .....

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of norm. Details of Norms Committees along with products groups dealt by each Norms Committee and respective email addresses for correspondence relating to norms fixation is as follows: Norms Committees (NC) in DGFT headquarters For fixation / revision / amendment of norms of Export Products under following ITC HS Chapters Email addresses for communication with respective Norms Committee NC-1 81 to 84, 86 to 93 nc1.dgft@nic.in NC-2 72 to 76, 78 to 80, 85 nc2.dgft@nic.in NC-3 29, 30 nc3.dgft@nic .....

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Authorisation obtained by them. (iv) Norms Committees shall also function as recommendatory authority for notification of SION and DGFT may notify such norms from time to time. (v) Exporters / EPC shall provide data to the Norms Committee for the fixation of SION for the export product within three months of such request made by Norms Committee. Norms Committee shall endeavour to notify such adhoc norm(s), if not notified already, within six months of the ratification of such adhoc norm (s). (v .....

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Authorisation where SION is not fixed, based on self declaration by applicant. Wastage so claimed shall be subject to wastage norms as decided by Norms Committee. The applicant shall submit an undertaking to abide by decision of Norms Committee. The provisions in this regard are given in paragraph 4.03 and 4.11 of FTP. (ii) In case of revision / rejection, applicant shall pay duty and interest as notified by DoR within thirty days from the date of hosting of Norms Committee decision on DGFT web .....

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ontroller of India, Nirman Bhawan, New Delhi, (b) Narcotics Commissioner, Central Bureau of Narcotics, Gwalior (c) respective Zonal Director of Narcotics Control Bureau. The applicant should declare that they would maintain prescribed records / documents and also submit prescribed returns to the relevant authorities, within time as prescribed by law from time to time. (ii) Regional Authority shall endorse a copy of such Advance Authorisation to the above three agencies. Regional Authority shall .....

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an input under Advance Authorisation, the Regional Authority, while issuing Advance Authorisation shall endorse a condition that before effecting imports of any of these inputs, Sanitary Import Permit shall be obtained from the Department of Animal Husbandry, Dairying and Fisheries (DAHDF). (ii) Regional Authority shall also endorse a copy of authorisation to DAHDF, Krishi Bhawan, New Delhi. 4.10 Advance Authorisation for applicants with multiple units (i) Transfer of any duty free material imp .....

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by DoR from time to time. (The areas presently included are Himachal Pradesh, Uttarakhand, Jammu and Kashmir, Kutch in Gujarat, Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland, Arunachal Pradesh and Sikkim). (iii) In case of non-excisable company / products, units should maintain a proper record. (iv) To avail this facility, names of such units should appear in IEC. Rules and Regulation of Central Excise for job work would be followed. (v) Imported duty free inputs can be taken from the p .....

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other documents / declaration and other provisions as per Department of Revenue guidelines. 4.11 Advance Authorisation for Free of Cost and Paid Material Authorisations granted in terms of paragraph 4.19 of FTP, a specific endorsement by Regional Authority shall be made on exchange control copy of Advance Authorisation disallowing remittances for material being supplied free of cost. All imported inputs excluding wastage shall be utilised in manufacturing of export product. 4.12 Entitlement (a) .....

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e, would not be applicable to Advance Authorisations issued under paragraph 4.07 of Hand Book of Procedures. Value of such authorisations, subsequent to fixation of norms by Norms Committee, may be enhanced, if the Advance Authorisation was issued restricting the CIF value to maximum of value in sub-paragraph (i) & (ii) above. (iv) In such cases Authorisations shall be issued by Regional Authority concerned under "Adhoc Norms Fixed" category and application copies need not be forwa .....

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r Adhoc Norms Fixed category to the Regional Authority concerned. (vi) Where Norms Committee has already ratified norms for same export and import products in respect of an authorization obtained under paragraph 4.07, such norms shall be valid for a period of two years reckoned from the date of ratification. The same applicant can avail repeat authorisations based on such adhoc norms. Another exporter, however, cannot be granted authorization by Regional Authority based on such adhoc norms. (vii .....

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inputs have been exported. 4.13 Authorisation in Excess of Entitlement An applicant shall be entitled for authorisation in excess of entitlement of CIF mentioned in paragraph 4.12(a) above subject to furnishing of 100% Bank Guarantee to Customs authority to cover exemption from customs duties. Regional Authority shall made a specific endorsement to this effect on authorisation. This provisions shall also apply to Status Holders. 4.14 Application and On-line Inter-Ministerial Consultations for fi .....

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re received within 90 days, Norms Committee may take a view based on the facts available on record. 4.15 Undertaking Applicant shall give an undertaking that he shall abide by norms fixed by Norms Committee and accordingly take following actions without any demur: (i) Pay customs duty saved, together with interest as notified by DoR, on excess inputs as per norms fixed by NC. However, in case Norms Committee allows lower norms for one, more, or all inputs authorisation holder will have option to .....

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addition to the amounts in sub-paragraph (i) above. 4.16 Time limit for fixation of norms by Norms Committees (i) Where norms are not finalised by Norms Committee within four months from the date of receipt of complete application along with documents / technical details as per Appendix 4E, norms as applied for may be treated as final. (ii) In case application for fixation of adhoc norms / SION is rejected on ground of non-furnishing of required documents/ information to Norms Committee or tech .....

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bligation is completed pending fixation of norms by Norms Committee, entitlement for authorisation as given in paragraph 4.12 may be re-credited upon production of documentary evidence (copies of Shipping bill / bill of export / Central Excise certified copies of invoices) showing fulfilment of export obligation in respect of previous authorisations. However, bond waiver / redemption shall not be allowed pending fixation of norms in such cases. 4.17 Time limit for Representation Applicant may fi .....

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s provision whether the SION or the adhoc norms (under self declared basis in terms of paragraph 4.07 of the Hand Book of Procedures) for the said product is available or not. Input combination permitted under NI process, as approved by the concerned agency of the regulated markets , shall be exporter specific and country specific and shall be available only when the exports are destined for the same country. 4.19 Application & Processing (i) An application for grant of an advance authorisat .....

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pendix 4L prescribed in Hand Book of Procedures. Regional Authority shall cross verify the requirement of inputs as per the details given in the application and with Chartered Engineer Certificate accompanying the application and issue the authorization. Regional Authority shall not forward such application to Norms Committee and the inputs and export product so allowed by Regional Authority, shall be treated as input combinations permitted under NI Process. 4.20 Redemption of Authorisation issu .....

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sult of the verification process, in case, it is found that the authorisation holder has consumed lesser quantity of inputs than imported, authorisation holder shall be liable to pay customs duty on unutilized imported material, alongwith interest thereon as notified by DoR, or effect additional export within the EO period to account for the export of the material remaining un utilized. However, for the Customs duty component, the authorisation holder has also the option to furnish valid duty cr .....

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ion / bond waiver. Regional Authority shall compare the details of Appendix 4-I, with that of the inputs allowed in the authorisation, before allowing redemption or bond waiver against individual authorization. Such records shall be preserved for a period of at least three years from the date of redemption. 4.22 Standardisation of Adhoc Norms (a) For standardization of norms, an application in ANF 4B shall be filed online along with complete data. Such applications shall be made to concerned Nor .....

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agraph 4.07 above. (iii) Applications for fixation of fuel entitlement for new sectors and modification of the existing entitlement as per General Note for Fuel in Hand Book of Procedures shall be filed online to the Norms Committee along with requisite data in ANF 4B. 4.23 Modification of SION An application for modification of existing SION shall be filed online in ANF 4B to the concerned Norms Committee in DGFT headquarters. 4.24 Amendment of Export item and inputs (i) An application for amen .....

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on are required to be reviewed. Exporters are required to submit revised data in ANF 4B for such revision. It is mandatory for industry / exporter(s) to provide production and consumption data etc. as may be required by DGFT / EPC for revision of SION. Otherwise, applicant shall not be allowed to take benefit of Advance Authorization scheme. 4.26 Description of an Advance Authorisation An Advance Authorisation shall, inter-alia, specify: (a) Names and description of items including specification .....

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an Advance Authorisation, may be accepted towards discharge of EO. Shipping / Supply document(s) should be endorsed with File Number or Authorisation Number to establish co-relation of exports / supplies with Authorisation issued. (b) If application is approved, authorisation shall be issued based on input / output norms in force on the date of receipt of application by Regional Authority. If in the intervening period (i.e from date of filing of application and date of issue of authorisation) t .....

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Advance Authorisation shall be entirely on risk and responsibility of exporter. 4.29 Admissibility of drawback in case of rejection of application Customs authorities in terms of DoR rules against shipping bills filed and processed under an Advance Authorisation, in case application for an Advance Authorisation is rejected or modified by Regional Authority, may permit drawback. 4.30 Advance Authorisation or DFIA for Intermediate Supplies (a) Application for grant of Advance Authorisation or DFIA .....

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orter holding Authorisation and copy thereof will be sent to intermediate supplier as well as Regional Authority of intermediate supplier. Intermediate Authorisation holder in such case has an option either to supply intermediate product to the holder of Advance Authorisation (i.e ultimate exporter) or DFIA or to export (physical / deemed) directly. Intermediate supplier can also supply the product(s) directly to the port for export by the ultimate exporter (holder of Advance Authorisation or DF .....

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oncerned for grant of ARO to procure inputs from indigenous sources / STEs. 4.32 Details to be given for issue of ARO (a) Application shall specify: (i) Name, description including specifications, where applicable, and quantity of items and (ii) Individual value of items to be procured. (b) An ARO may be issued along with Advance Authorisation / DFIA or subsequently, and its validity shall be co-terminus with validity of Advance Authorisation / DFIA. (c) An ARO issued for procurement of an indiv .....

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lder has executed BG/LUT and an endorsement to that effect has been made on the Authorisation. (b) Execution of BG / LUT shall not be required against transferable DFIA. After opening inland L/C, bank shall make following endorsement on Exchange Control and Customs copy of Advance Authorisation / DFIA: Value of this Advance Authorization / DFIA stands reduced by a sum of Rs. ___, being value of inland L/C No.___ opened today by authorization holder in favour of M/s ____ (name and address of indi .....

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nk to make endorsement. Inland L/C opened by bank in favour of indigenous supplier shall not be cancelled for any reason whatsoever. (f) Non negotiable copy of inland L/C together with photocopy of Advance Authorisation / DFIA duly carrying endorsements made by bank shall be sufficient for indigenous supplier to claim deemed export benefits. L/C issued shall be entitled to benefits given in paragraph 7.03 and 7.04 of FTP, as applicable. (g) Where import of gold / silver is permitted as an input .....

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s Handbook or jobber / supporting manufacturer provided same is endorsed on authorisation by Regional Authority. If applicant desires to have name of any manufacturer or jobber added to authorisation, he may apply. Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation scheme and authorisation holder desires to have material processed through any other manufacturer or jobber. (b) Upon such endorsement made by Regional Authority, aut .....

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n is not registered / not required to be registered with Central Excise authority, job work may be allowed as per Central Excise Rules and regulations without insisting for endorsement of supporting manufacturer s name. However, authorisation holder shall be solely responsible for imported items and fulfilment of EO. 4.36 Acceptance of BG/LUT (a) Regional Authority concerned will endorse on the reverse of Advance Authorisation at the time of issue of authorisation about acceptance of undertaking .....

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of Registration (a) Advance Authorisation shall be issued for purpose of import and export through one of sea ports or airports or ICDs or LCS specified below. Authorisation holder shall register authorisation at the port specified in authorisation and thereafter all imports against said authorisation shall be made only through that port, unless the authorisation holder obtains permission from customs authority concerned to import through any other specified port. However, exports may be made t .....

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argo Complex, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kochi, Kolkata, Lucknow (Amausi), Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum, Varanasi, Vishakhapatnam. ICDs: Agra, Ahmedabad, Anaparthy, Arakkonam (Tamil Nadu), Bangalore, Babarpur, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chettipalayam (Tamil Nadu), Chheharata (Amritsar), Coimbatore, Dadri, Delhi, Dighi (Pune), Dappar, Dera Bassi, Dhannad Rau (District Indore), Daulatabad, (Wanjarwadi and Maliwada), Durgapur .....

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alur, Surajpur, Surat, Talegoan (District Pune), Thudiyalur (Tamil Nadu), Tirupur, Todiarpet (TNPM), Tuticorin, Udaipur, Vadodara, Varanasi, Veerapandi (Tamil Nadu), Waluj (Aurangabad) 9[ Hosur (Tamil Nadu) and Nattakkam Village (Kottayam Taluk and District) ]. LCS: Agartala, Amritsar Rail Cargo, Atari, Chengrabanda, Dawki, Ghojadanga, Hilly, Jogbani, Mahadipur, Nautanva (Sonauli), Nepalganj Road, Petrapole, Ranaghat, Raxaul, Singhabad, Sutarkhandi. SEZ: As notified by Central Government any SEZ .....

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der has registered its authorization. 2[4.38. Facility of Clubbing of Authorisations (i) No clubbing of Authorisations issued on or before 31st March, 2009 shall be allowed. Cases already considered by PRC shall not be re-examined by RA under Para 4.38 of HBP for the purpose of clubbing. Applicant shall declare that he has not included any Advance Authorisation in respect of which request for clubbing has been considered earlier by PRC. (ii) Request for clubbing shall be made in ANF - 4C to the .....

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iod 2009-14 and 2015-20, wherever exports and imports have taken place as per Standard Input output Norms (SION) notified (available in Handbook of Procedures). ] (vi) For clubbing, Authorisations are required to have been issued under similar Customs notifications. Such Authorisations may pertain to different financial years. (vii) (a) Clubbing of Authorisations issued before 05.06.2012: Only such Advance Authorisations shall be clubbed which have been issued within 36 months from the date of i .....

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of exports made outside the export obligation period of earliest Authorisation shall be regularized, on payment of composition fee, in the following manner: (a) Where Authorisations were issued with initial obligation period of 36 months and last date of shipment is within 48 months: In such cases, exports made upto 48 months from the date of issuance of earliest authorization shall only be taken into consideration for clubbing. Accounting of exports made shall be subject to payment of a compos .....

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nce of earliest authorization only will be taken into consideration for clubbing. Accounting of exports shall be subject to payment of a composition fee @ 0.5% of FOB value of exports made after 18 months from the date of earliest authorisation but upto 24 months. For the exports effected after 24th month till 30th month from the date of earliest Authorisation, the composition fee will be @ 0.5% per month of FOB value of exports made. (c) Where Authorisation(s) with initial obligation period of .....

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t Authorisation, the composition fee will be @ 0.5% per month of FOB value of exports made.] (ix) Minimum value addition as prescribed in FTP and Procedures for the export product will be required to be maintained. Upon clubbing, if shortfall in value or quantity is noticed, the same shall be regularized under the provisions of Para 4.49 of HBP. However, clubbing of authorisations issued with different minimum value addition criteria shall not be allowed by RA. (x) After clubbing, authorisations .....

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ity of inputs, FOB value and quantity of exports of an Advance Authorization. However, VA after such enhancement does not fall below minimum VA stipulated (for the export product) in FTP and Hand Book of Procedures laid thereunder and there is no change in input-output norms and FTP under which Advance Authorisation was issued. (b) However, in case of Advance Authorisation (s) issued prior to 27.8.2009 under the FTP, 2004-09, the following conditions shall apply for any enhancement in the value .....

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s lower. (c) Request for pro-rata enhancement in value and quantity may be made either before or after exports. In such cases where there is a change in SION prior to export of said product, pro-rata enhancement shall be given after calculating entitlement on revised SION. (d) Application for the enhancement in CIF or FOB value of Authorisation / reduction in the value of Authorisation / EOP Extension / Revalidation of Authorisation shall be filed online in ANF 4D to concerned Regional Authority .....

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m expiry date. Request(s) for revalidation of Authorisation shall be filed online in ANF 4D. (b) In case of revalidation of advance authorization issued prior to 27.8.2009 (FTP 2004-2009) , it should be ensured that VA is maintained at 15% (and as per details mentioned in paragraph 4.09 of FTP) or as stipulated in the Advance Authorization, whichever is higher. However, for Advance Authorisations for products with VA as per Appendix 4D, the VA shall be as per the VA stated in Appendix 4D or as s .....

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sition fee of 0.5% of the shortfall in EO. Authorisation holder will have to submit a self declaration to RA stating that unutilised imported/domestically procured inputs are available with the applicant. 6[(c) Request for further extension of six months after first extension as in (b) above can be considered by Regional Authority, provided Authorisation holder has fulfilled minimum 50% export obligation in quantity as well as in value, on pro-rata basis. This will be subject to payment of compo .....

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At the time of filing application for second extension, authorisation holder will have to submit a certificate to RA from an independent Chartered Accountant/Chartered Engineer certifying that unutilised imported/domestically procured inputs are available with the applicant.] (d) However, extension in EO period in respect of an Advance Authorization issued for import of an input listed under Appendix 4J of HBP 2015-2020 or Appendix 30A of Hand Book of Procedures 2009-14 shall not be permitted by .....

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ation extension to concerned Regional Authority. 4.44 Monitoring of Export Obligation (a) Regional Authority, with whom undertaking is executed by Advance Authorisation holder, shall maintain a proper record in a master register indicating starting and closing dates of obligation period and other particulars to monitor EO. In addition, this information may be generated from Computer System and maintained in a book form. (b) Within two months from the date of expiry of EO period, Authorisation ho .....

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expiry of EO period. Copies of shipping bills shall be submitted to concerned Regional Authority for verification within two months from date of expiry of export obligation period. (e) e-BRC shall be linked with these shipping bills within six months from the date of expiry of export obligation/realisation or as per the time period prescribed for realization of foreign exchange by RBI. Regional Authority shall not take action for non linking / submission of e-BRC before expiry of said period, pr .....

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e application in ANF 4A to Regional Authority concerned. All provisions applicable to Advance Authorisation given above would apply except the following: (i) Authorisation holder shall have flexibility to export any product falling under export product group using duty exempted material. (ii) Within eligible entitlement, an exporter may apply for one or more than one authorisation in a licensing year, subject to the condition that against one Port of registration, not more than five authorisatio .....

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, where SION is fixed but input is listed in Appendix 4J, no exports shall be made under Advance Authorisation. (b) At the time of clearance of the import consignment against the authorisation, exporter shall mention technical characteristics, quality and specifications which shall be endorsed in the Bill of Entry / invoice, duly attested by the Customs authority, in respect of following inputs: Alloy steel including stainless steel, copper alloy, synthetic rubber, bearings, solvents, perfumes/ .....

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i) Provisions of Para 4.05, 4.06, 4.10, 4.11, 4.12 (v)&(vi), 4.21, 4.24, 4.25, 4.26, 4.29, 4.35, 4.36, 4.37, 4.39, 4.40, 4.41, 4.42, 4.43, 4.44, 4.46, 4.47(b), 4.49, 4.50, 4.51, 4.52 of Hand Book of Procedures shall be applicable to this scheme in so far as they are not inconsistent with this scheme.] 4.46 Fulfilment of Export Obligation Authorisation holder shall file online application in ANF 4F to concerned Regional Authority and upload prescribed documents in support of fulfilment of EO. .....

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For such a request, an applicant has to file online application attaching Shipping Bills and e-BRC. Scanned copy of other documents as prescribed in the ANF 4F shall also be uploaded. In case of deemed exports or export from non-EDI ports, the documents evidencing proof of export/supply shall be submitted at the counter of Regional Authority concerned giving reference of online application in physical form except e-BRC. (ii) 8[ While allowing waiver of Bond for exports made first (before effecti .....

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nal Authority shall issue Bond Waiver Certificate (BWC) and forward a copy to the Customs authority at the port of registration of Authorisation enclosing details of shipping bill number(s), date(s), FOB value in Indian Rupees as per shipping bill(s) and description of export products in respect of shipment taken into account for allowing waiver of Bond condition. Such bond waiver shall not preclude the Customs Authority from taking bond in terms of the Customs notification. (iv) Copy of the Bon .....

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Regional Authority may issue EODC / Redemption Certificate to Authorisation holder and forward a copy to the Customs authority at the port of registration of Authorisation indicating the same details of proof of fulfilment of EO as stated in paragraph (a) above evidencing fulfilment of Export Obligation. (ii) Copy of EODC will also be endorsed by Regional Authority to Customs at the Port of Registration by post till system of transmitting these through EDI under message exchange between DGFT and .....

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gainst Authorisation holder in case of non-submission of Appendix 4H & 4-I duly filled in, as stipulated in paragraph 4.51 below or for any misrepresentation, mis-declaration and default detected subsequently in details declared and furnished in Appendix 4H & 4-I. An endorsement to this effect shall be made by Regional Authority in the redemption certificate. 4.48 Transitional Arrangement for Authorisations issued upto 26.08.2009 (a) Advance Licences including Advance Licence for Annual .....

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to be paid on unutilised material, same shall be paid along with interest thereon as notified by DoR. 4.49 Regularisation of Bonafide Default Cases of bonafide default in fulfilment of EO may be regularised by Regional Authority as under: (a) If EO is fulfilled in terms of value, but there is a shortfall in terms of quantity, the Authorisation holder shall, for regularisation, pay: (i) To customs authorities, customs duty on unutilized value of imported / indigenously procured material along wi .....

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mportable on date of import/domestic procurement. (b) If the EO is fulfilled in quantity but there is shortfall in value, no penalty shall be imposed if Authorisation holder has achieved minimum VA prescribed. However, if VA falls below the minimum VA prescribed, Authorisation holder shall be required to deposit an amount equal to 1% of shortfall in FOB value in Indian Rupee through TR in authorised branch of Central Bank of India as above or through EFT mode or through credit card. (c) Value wi .....

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fall shall be imposed. (d) If EO is not fulfilled both in terms of quantity and value, the Authorisation holder shall, for the regularisation, pay as per a), b) and c) above. (e) In case an exporter is unable to complete EO undertaken in full and he has not made any import under Authorisation, Authorisation holder will also have an option to get the Authorisation cancelled and apply for drawback after obtaining permission from Customs authorities for conversion of shipping bills to Drawback Ship .....

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er shall be liable to pay customs duty on unutilized value of imported material, along with interest thereon as notified, or affect additional export within the EO period. 4.50 Payment of Customs Duty and Interest in case of bonafide default in EO (a) Customs duty with interest as notified by DoR to be recovered from Authorisation holder on account of regularisation or enforcement of BG / LUT, shall be deposited by Authorisation holder in relevant Head of Account of Customs Revenue i.e., "M .....

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Customs Authority. (ii) Payment of customs duty through debit of valid duty credit scrips issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or Chapter 3 of this FTP or post-export EPCG duty remission scheme scrip, in respect of goods which are permitted under the respective reward/duty remission scrip. (c) Exporter shall obtain an endorsement from Customs authorities on the TR Challan 006 or on the back of the duty credit scrip(s) against which payment of c .....

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est, if any shall be paid by Authorisation holder within 30 days, for regularization of the matter. (e) The interest shall be paid in cash through TR Challan 006 at the rate applicable on the date of payment of delayed duty amount to the Customs Authority. (f) On receipt of said documentary evidence from Authorisation holder, Regional Authority shall redeem the case and inform details of recovery/ deposits made to the Customs Authority at the port of registration or the Commissioner of Central E .....

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thorisation as prescribed in Appendix 4H or 4I, as applicable. These records are required to be sent to the concerned Regional Authority at the beginning of each licensing year for all those authorisations, which have been redeemed in previous licencing year. However, these records in said format are required to be submitted for authorisations issued on or after 13-05-2005. Such records should be preserved for a period of at least three years from date of redemption. 4.52 Consideration of cases .....

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f the original; Duplicate / Bank certified copy of BRC in lieu of original; (ii) An application fee equivalent to 1% of duty saved amount. However, no fee shall be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted; (iii) Self declaration by exporter about loss of document and an undertaking to surrender it immediately to concerned Regional Authority, if found subsequently; (iv) An indemnity bond by exporter to the effect that he would i .....

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rned on the EODC. DUTY FREE IMPORT AUTHORISATION SCHEME (DFIA) 4.53 Policy Policy relating to the Duty Free Import Authorisation (DFIA) Scheme is prescribed in Chapter 4 of FTP. 4.54 Application (a) Application in ANF 4G along with documents therein, shall be filed online to concerned Regional Authority. (b) Provisions of paragraphs 4.26, 4.27, 4.28, 4.48, 4.49(e) & 4.49 (f) and 4.53 of this Handbook of Procedures shall also be applicable for DFIA Scheme. 4.55 Facility for Split DFIA Split A .....

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-exported, as per Department of Revenue guidelines. In such cases, if the goods were not put to use after import, a certificate shall be generated by concerned Commissioner of Customs to the extent of 95% of CIF value debited against DFIA containing amount and description of exported goods and the details of original DFIA. (ii) Based on the certificate, a fresh DFIA shall be issued by concerned Regional Authority. Fresh DFIA, so issued, shall have same port of registration and shall be valid for .....

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xport obligation / transferability. Such records should be preserved for a period of at least three years from date of redemption. GEMS AND JEWELLERY SECTOR 4.58 General Provision Policy relating to Gem Replenishment Authorisation and scheme for gold/ silver/platinum jewellery is given in FTP. Application in respect of export promotion scheme for gems & jewellery sector including those of Nominated Agency Certificate shall be made to concerned Regional Authority as per Appendix 4A. 4.59 Appl .....

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tted to nominated agencies, exporter shall furnish a self certified photo copy of same along with a certificate from nominated agencies certifying carat / value of studdings in case of studded jewellery and excess value addition achieved in case of plain jewellery and articles. (d) In cases where payment is received in advance and exports take place subsequently, application for REP Authorisation shall be filed within six months following the month during which exports are made. (e) It is clarif .....

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/ Silver content in export item Gold / platinum Silver a) Plain jewellery, articles, and ornaments like Mangalsutra containing gold and black beads /imitation stones, cubic zirconia diamonds, precious, semi-precious stones. 2.5 % 3.2 % b) Studded jewellery and articles thereof 5.0 % 5.0 % c) Mountings and findings manufactured (by non-mechanised process) indigenously 2.5 % 3.2 % d) Any jewellery/ articles manufactured by a fully mechanised process and unstudded. 0.9 % 0.9 % e) Mountings, whether .....

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ewellery and Articles and ornaments like Mangalsutra containing gold and black beads / imitation stones, except in studded form of jewellery. 3.5 % b) All types of Studded gold / platinum / silver Jewellery and articles thereof. 6.0% (for those studded with coloured Gem stones) and 7.0% (for those studded with diamonds). c) Any jewellery / articles manufactured by fully mechanized process 2.0 % d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) 1.5 % e .....

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h exports has been realised or insurance claims settled, will also be eligible for REP Authorisation. 4.64 Gem & Jewellery Replenishment Authorisations (a) Gem REP Authorisations shall be valid for import of precious stones, semi-precious and synthetic stones and pearls. In addition, Authorisation shall also be valid for import of empty jewellery boxes up to 5% of value of Authorisation within its overall CIF value. Gem REP Authorisations issued against export of studded gold / silver / plat .....

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orsement on shipping Bill and Invoice. During export of jewellery, shipping bill and invoice presented to customs authorities shall contain description of item, its purity, weight of gold/ silver/ platinum content, wastage claimed thereon, total weight of gold/ silver/ platinum content plus wastage claimed and its equivalent quantity in terms of 0.995/0.999 fineness for gold / silver and in terms of 0.9999 fineness for platinum and its value, FOB value of exports and value addition achieved. If .....

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ions of Exports Exports shall be allowed by customs authorities provided endorsement made on shipping bill and invoice are correct and value addition achieved is not below minimum prescribed in FTP. 4.68 Proof of Exports (a) Exporter has to furnish the proof of exports, wherever required for export of gold / silver / platinum jewellery and articles thereof, by furnishing following documents: (i) E.P copy of the shipping bill; (ii) Customs attested invoice; (iii) Bank certificate/e-BRC of realisa .....

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h On Delivery (COD) basis is also allowed. Exporter will have to furnish following documents as proof of exports for claiming export entitlements: (i) Copy of Shipping Bill filed by Indian Seller; and (ii) Bank Certificate / e-BRC of Export and Realisation. (d) Instructions issued by Customs Department in this regard should be followed mutatis mutandis. 4.69 Conversion of Purity/Fineness For conversion of quantity of gold/ silver/platinum in terms of equivalent quantity in terms of fineness, fol .....

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ported and thereafter divided by 0.995 / 0.999 / 0.900 to arrive at equivalent quantity of gold/ silver/platinum in terms of 0.995 / 0.999 / 0.900 fineness respectively. 4.70 Release of Gold/Silver/ Platinum by Nominated Agencies Gold / silver / platinum shall be released to exporter of jewellery by nominated agencies/RBI authorised banks in multiples of 10 gms or in Ten Tola Bars in respect of gold. However, silver shall be released to exporters in multiples of 1 Kg only. Any balance of gold/ s .....

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ver/platinum content in exported jewellery / articles. 4.72 Port of Export Exports under schemes of gold /silver/platinum jewellery and articles thereof shall be allowed by airfreight and Foreign Post Office through the Customs House at Mumbai, Kolkata, Chennai, Delhi, Jaipur, Bangaluru, Kochi, Coimbatore, Ahmedabad, Dabolin Airport, Goa, Hyderabad and Surat (Surat Hira Bourse). Export by courier shall also be allowed through Custom Houses at Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Delhi, J .....

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oice. 4.74 Export of Cut & Polished Diamonds for Certification/ Grading & Re- import Following are authorized laboratories for certification / grading of diamonds of 0.25 carat and above : (1) International Gemological Institute (IG) - Hong Kong. (2) American Gem Society Laboratories (AGS Laboratories),8917 West Sahara Avenue, Las Vegas, Nevada 89117; (3) Central Gem Laboratory, Miyagi Building, 5-15-14 Ueno Taito-Ku, Tokyo, Japan; (4) Diamond Trading Company, Maidenhead, UK; (5) Europea .....

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Education and Laboratory, Goborone (Botswana); (15) Forevermark NV, Antwerp, Belgium; (16) International Gemological Institute (IG) - Antwerp, Belgium; 4.75 Import of Diamonds for Certification/Grading & re-export (a) This facility has been stated in Paragraph 4.42 of FTP. At the time of imports of diamonds, the bill of entry shall have the detailed description, including the dimensions / specifications of the diamonds. At the time of re-export after grading/certification, the Bill of Entry .....

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gency) certificate. (b) GIA (or any other agency approved in this regard) shall obtain GR waiver as per the procedure laid down by RBI, in all such cases. (c) Re-export of the imported diamonds shall be completed within a maximum time period of 3 months from the date of import(s). At the time of import, the agency shall give an undertaking to the customs to this effect. GIA (or any other agency approved in this regard) shall furnish a quarterly report to the customs authority at the port of impo .....

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fides with their clear recommendation for in principle approval of DGFT. After in principle approval of DGFT is granted, GJEPC will conduct inspection of the facility to verify the availability of equipments, technical manpower as well as other infrastructure required for the Laboratory, to function as Authorised Laboratory for certification/ grading of diamonds of 0.25 carat and above. 7[ Based on the Inspection Report and recommendations of the GJEPC, the concerned laboratory would be consider .....

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admissible wastage. (b) In case of direct supply of gold/silver/platinum, alloys, findings and mountings of gold/silver/platinum and plain semi-finished gold/silver/platinum jewellery to status holder/ exporter, Status Holder/exporter shall furnish a Bank Guarantee/LUT, as per Customs Rules and regulations to Customs equivalent to Customs Duty leviable on imported gold/ silver/ platinum, alloys, findings and mountings of gold/ silver/ platinum and plain semi-finished gold/ silver/ platinum jewel .....

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(a) Nominated Agency / Status Holder having Nominated Agency Certificate / exporter shall be liable to pay customs duty leviable on that quantity which is proved to have not been exported. (b) Goods shall be cleared through Customs by Nominated Agency/ Status Holder having Nominated Agency Certificate / exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not by Associate. Associate shall, in such cases, authorise Nom .....

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tatus Holder having Nominated Agency Certificate /exporter, a self declaration shall be provided to this effect; (iii) Name of Customs House through which gold/ silver/ platinum/plain semi-finished gold/ silver/ platinum jewellery was imported and corresponding Bill of Entry No. and date and date of import. (d) Each shipping bill shall be valid for exports only through Customs House located at the place where office of Nominated Agency/ Status Holder having Nominated Agency Certificate / exporte .....

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of gold/ silver/ platinum/plain semi-finished gold/silver/ platinum jewellery was effected. In other cases, shipping bill with an extra copy; (ii) Three copies of invoice; (iii) Certificate from nominated agency indicating quantity and value of items supplied by foreign buyer. (f) Customs authorities shall return two copies of shipping bill and connected invoice duly attested. One copy shall be sent to person who presented documents and the other copy shall be sent by Customs to office of nomina .....

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/LUT shall be redeemed only when the exporter has furnished proof of exports to nominated agency and accounted for the use of items supplied in advance in export product. (i) For redemption of bond/ BG /LUT executed with Customs, Nominated Agency/ Status Holder having Nominated Agency Certificate /exporter shall furnish a statement indicating items, its quantity and value supplied by foreign buyer, corresponding Bill of Entry number and date, number of each of shipping bills against which corres .....

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hree years from date of exports. 4.80 Export Through Exhibitions / Export Promotion Tours / Export of Branded Jewellery (A) Nominated Agencies shall produce to Customs Authorities letter in original or its certified copy, containing Government s approval for holding exhibition/export of branded jewellery. Any other person shall produce to the Asst. Commissioner, customs letter in original or its certified copy containing GJEPC s approval for holding exhibitions/ export promotion tour/export of b .....

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first exhibition, then 60 days shall be counted from date of close of last exhibition. In case of exhibition in USA, the time period shall be 90 days instead of 60 days mentioned above. In case of personal carriage of gems and jewellery for holding /participating in overseas exhibitions, value of such gems and jewellery shall not exceed US $ 5 million. Gold/ silver/ platinum content on items sold in such exhibitions may be imported as replenishment. (b) Exporter shall take replenishment from no .....

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pto US$ 1 Million for export promotion tours/photo shoots/fashion shows and temporary display/ sale abroad is also permitted with approval of Gem & Jewellery EPC subject to the condition that promoter would bring back jewellery / goods or repatriate sale proceeds within 45 days from date of departure through normal banking channel. In case of personal carriage for export promotion tours, exporter shall declare personal carriage of such samples to Customs while leaving country and obtain nece .....

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in showroom of their distributors/ agents. Items not sold abroad within 365 days shall be re-imported. Exporter shall book with nominated agency within 120 days after the end of stipulated period of 365 days, gold/silver/platinum for replenishment content against items sold abroad. (ii) Following documents shall be submitted for claiming such replenishment: (a) Customs attested invoice; (b) Copy of the approval letter issued by Government/GJEPC; (c) Certificate from Nominated Agency/GJEPC as in .....

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encies Exporter may obtain gold/silver/ platinum on following basis: (i) Replenishment basis after completion of exports; (ii) Outright purchase basis in advance; (iii) Loan basis. 4.82 Replenishment Basis (a) Exporter may apply to Nominated Agency / Status Holder having Nominated Agency Certificate for booking of precious metal gold/silver/platinum. Quantity of precious metal booked with nominated agency shall be equivalent to precious metal content in the export product and admissible wastage. .....

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ook the same quantity of gold with Nominated Agency on same rate that he may have booked with buyer. Nominated agencies shall purchase precious metal on behalf of exporter at the rate so fixed and thereafter issue a purchase certificate bearing a serial number to exporter indicating quantity of gold/ silver/platinum and CIF value, in dollars including the Rupee equivalent. Price shall be actual price at which gold/silver/platinum is purchased by nominated agencies plus permitted service charges .....

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effected within a period of 120 days from date of booking and drawal of precious metal shall be completed within a period of 150 days from date of booking or within 30 days from date of export whichever is later. 4.83 Outright Purchase Basis in Advance (a) Exporter may obtain required quantity of precious metal in advance on outright purchase basis subject to furnishing of BG / LUT to nominated agencies for an amount as may be prescribed by nominated agency. On failure to effect exports within .....

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cies shall enforce the BG / LUT. (b) Exporter has to pay interest as notified by |DoR on gold taken on loan basis at the rate as may be specified. (c) Export has to be completed within a maximum period of 90 days from date of release of gold on loan basis. No extension for fulfilment of EO shall be allowed. (d) (i) Exporter shall be permitted to export jewellery on the basis of a notional rate certificate to be issued by nominated agency / GJEPC. This rate will be based on prevailing Gold/US$ ra .....

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negotiating documents, to ensure export proceeds are realized at this rate. (e) Nominated agencies may accept payment in dollars towards cost of import of precious metal from EEFC account of exporter. 4[4.85 Exports against Advance Authorisation (a) Procedure applicable to Advance Authorisations under Chapter 4 of Hand Book of Procedures shall generally apply to this scheme except norms for value addition, EO period and regularization of default. Value addition for Gems and Jewellery items shal .....

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, nominated agency shall make, both exchange control copy and customs purpose copy of Authorisation invalid for direct imports.] 4.86 Regularistion of Bonafide Default Cases of bonafide default in fulfilment of EO by an exporter who has obtained precious metals from nominated agencies may be regularised provided exporter has paid customs duty alongwith interest thereon as notified by DoR. Exporter will have the option to pay customs duty through valid duty credit scrips issued under FTP. The int .....

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onal Authority in ANF 4H. 4.88 Personal Carriage of Gems & Jewellery Export Parcels (a) Personal Carriage of gems & jewellery parcels by Foreign Bound Passengers from all EOU/SEZ units and all firms in DTA through Airports in Delhi, Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Bangalore, Hyderabad, Jaipur is permitted. Procedure for Personal Carriage of exports shall be as prescribed by Customs. Export proceeds shall, however, be realised through normal banking channel. (b) For claiming .....

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i, Bangalore, Hyderabad Jaipur. Procedure will be same as for import of goods by air-freight except that parcels shall be brought to Customs by Importer / Foreign National for examination and release. Clearance of imports under this scheme shall be as per normal customs clearance procedure. 4.90 Duty free import of samples Duty free import of gems and jewellery samples upto ₹ 3 lakh or 0.25% of the average of last three years export turnover of gems and jewellery items, whichever is lower, .....

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Jewellery Dollar Accounts Policy for Diamond and Jewellery Dollar Accounts is given in paragraph 4.50 of FTP. Detailed procedure for its operation will be notified separately. 4.93 Export and import of Diamond, Gemstone & Jewellery on consignment basis (a) Policy for export and import of diamond, gemstone and jewellery on consignment basis is given in paragraph 4.53 of FTP. (b) Detailed procedure in this regard shall be governed as per the relevant Customs Rules & Regulations. Re-import .....

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cate are given below: S. No. Category Issuing /renewing Authority for Status Recognition Certificate Issuing / Renewing Authority for Nominated Agency Certificate 1. IEC holder having DTA unit as well as SEZ/EOU unit Regional Authority concerned as per Appendix 1A of Hand Book of Procedures. Regional Authority concerned as per Appendix 4A of Hand Book of Procedures. 2. IEC holder having SEZ/EOU unit only Development Commissioner concerned as per Appendix 1A of Hand Book of Procedures. No such Ce .....

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py of the valid Status Holder Certificate issued under FTP 2015-2020. (ii) On the date of application for renewal of Nominated Agency Certificate, the Status Certificate must be valid for next financial year also. Secondly, applicant should also be eligible to qualify to be recognized as Four Star Export House (based on the export of gems and jewellery sector items) / Five Star Export House on the date of application. In other words, Regional Authority shall reassess the eligibility of status ho .....

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upto 31st March 2015. Thereafter, Nominated Agency Certificate issued under FTP 2015-2020 shall be valid for a period of one year from the date of issue. (b) Following guidelines for monitoring the import of precious metal and its distribution and / or own use by the Nominated Agencies will be followed, (other than the Banks nominated by RBI for this purpose): (i) Every Nominated Agency is required to maintain records of imports of precious metal (both quantity and value) and its distribution f .....

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& Jewellery Export Promotion Council: Monitoring in respect of Nominated Agencies MMTC Ltd, Handicraft and Handlooms Exports Corporation Ltd, The State Trading Corporation Ltd, PEC Ltd, STCL Ltd, MSTC Ltd, Diamond India Limited will be by Gems & Jewellery Export Promotion Council (G&J EPC). Nominated Agencies shall file half yearly return as per format given in Appendix 4-M of Hand Book of Procedures, to the Gems & Jewellery Export Promotion Council (GJEPC), Mumbai within 15 day .....

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EPC shall seek comments of defaulting Nominated Agencies. GJEPC will also forward the particulars of defaulting Nominated Agency to DGFT headquarters for taking appropriate action against defaulting Nominated Agency. (iii) Monitoring by Regional Authorities of DGFT: Regional Authority which has issued Nominated Agency Certificate shall monitor performance of such Certificate holders based on the half yearly returns to be filed by such agencies to the concerned Regional Authority. The Nominated A .....

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dquarters can also review the performance of Nominated Agencies, whenever necessary. - Notes:- 1. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "Paragraphdeep" 2. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "4.38 Facility of Clubbing of Authorisations (i) Clubbing of Authorisations issued on or before 27th August, 2009 shall be governed by paragraph 4.20 of HBP (2009-2014). (ii) Regional Auth .....

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sations shall be available only for redemption / regularisation of such authorisations and no further import or export shall be allowed. (v) Facility of clubbing shall not be available for Advance Authorisation for Annual Requirement. (vi) For clubbing, Authorisations are required to have been issued under similar Customs notifications. Such Authorisations may pertain to different financial years. (vii) Only such Advance Authorisations shall be clubbed which have been issued within 18 months fro .....

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After clubbing, authorisations shall for all purposes, be deemed to be one Authorisation. The value addition would be calculated on the basis of total CIF and total FOB arrived at after clubbing the Authorisations." 3. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "4.42 Export Obligation (EO) Period and its Extension (a) Fulfilment Period of EO under an Advance Authorisation shall commence from date of issue of Authorisation, unless otherwise .....

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onsidered by Regional Authority, provided Authorisation holder has fulfilled minimum 50% export obligation in quantity as well as in value, on pro-rata basis. This will be subject to payment of composition fee @ 0.5% per month on unfulfilled FOB value of export obligation. No further extension shall be allowed by Regional Authority. This provision shall also be applicable to Advance Authorisations issued during FTP 2009-2014. At the time of filing application for second extension, authorisation .....

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eady issued prior to imposition of ban, would stand automatically extended for a period equivalent to the duration of ban, without any composition fee." 4. Substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 before it was read as, "4.85 Exports against Advance Authorisation (a) Procedure applicable to Advance Authorisations under Chapter 4 of Hand Book of Procedures shall generally apply to this scheme except norms for value addition, EO period and regularization of defa .....

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ion of exports. (c) Advance Authorisation holder may obtain gold /silver / platinum from nominated agencies in lieu of direct imports. In such a case, nominated agency shall make, both exchange control copy and customs purpose copy of Authorisation invalid for direct imports." 5. Corrected vide Public Notice No. 20 /2015-2020 dt. 9th June, 2015 w.e.f. 1st April, 2015 . Earlier substituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 "(b) Where Authorisations are issued with i .....

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uthorisation, the composition fee will be @ 0.5% of FOB value of exports made. (c) Where Authorisation(s) with initial obligation period of 36 months is clubbed with authorization(s) with initial obligation period of 18 months. In such cases, exports made upto 30 months from the date of issuance of earliest authorization only will be taken into consideration for clubbing. Accounting of exports shall be subject to payment of a composition fee @ 0.5% of FOB value of exports made after 18 months fr .....

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sidered by Regional Authority, provided Authorisation holder has fulfilled minimum 50% export obligation in quantity as well as in value, on pro-rata basis. This will be subject to payment of composition fee @ 0.5% per month on unfulfilled FOB value of export obligation. No further extension shall be allowed by Regional Authority. This provision shall also be applicable to Advance Authorisations issued during FTP 2009-2014. However, only two extensions of six months each as given in sub-para (c) .....

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Public Notice No.48/2015-20, Dated the 16th December, 2015 before it was read as, " Based on the Inspection Report and recommendations of the GJEPC, the concerned laboratory would be considered for inclusion in paragraph 4.43 of FTP. " 8. Substituted vide PUBLIC NOTICE NO 17/2015-2020 DATED THE 08th JUNE, 2016 before it was read as, " While allowing waiver of Bond, Regional Authority may revalidate the Authorisation in continuation for further six month from the date of endorsemen .....

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