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DUTY EXEMPTION / REMISSION SCHEME

Chapter 4 - Procedure - 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 jurisdicti .....

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ndardization 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 ba .....

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Hand Book of 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 stip .....

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along with prescribed documents, shall be uploaded online to concerned Norms Committee (NC) in DGFT headquarters for fixation of SION/Adhoc 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 .....

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bsite of DGFT (http://dgft.gov.in) periodically and the applicants shall update themselves the status of norms fixation in respect of Authorisation obtained by them. (iv) Exporters / EPC shall provide data to the Norms Committee concerned for the fixation of SION/ Adhoc Norms for an export product. Norms Committee shall endeavour to fix SION or adhoc norms on receipt of complete data. Any adhoc norm fixed under this para, on the basis of an application made by an exporter shall be valid for one .....

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ction and consumption data etc. for the past three years, as may be required by DGFT for fixation of SION. Otherwise, applicants shall not be allowed to take benefit of Advance Authorisation scheme for taking repeat Advance Authorisations on self-declared basis. Norms Committee may also seek data from Central Excise (CBEC). (vii) Experts may be invited from Scientific and Technological institutions as members of Norms Committee for fixation of Norms.] 4.07 Self Declared Authorisations where SION .....

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m the date of hosting of Norms Committee decision on DGFT website. (iii) No Authorisation under this paragraph will be issued by Regional Authority for items listed in paragraph 4.11of FTP. 4.08 Cases involving Acetic Anhydride, Ephedrine and Pseudo- ephedrine as inputs. (i) Where Acetic Anhydride, Ephedrine and Pseudo- ephedrine is required as an input for import, applications shall be filed with Regional Authority concerned. After filing application online, printed copy of such application sha .....

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sation to the above three agencies. Regional Authority shall also endorse a condition that before effecting imports, No Objection Certificate shall be obtained from Drug Controller and Narcotics Commissioner of India. 4.09 Cases requiring Sanitary Import Permit. (i) Where import of meat and meat products of any kind including fresh, chilled and frozen meat, tissue or organs of poultry, pig, sheep, goat; egg & egg powder; milk & milk products; bovine, ovine and caprine embryos, ova or sem .....

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s with multiple units (i) Transfer of any duty free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Customs Authority. Benefit of CENVAT shall not be claimed on such transferred input. (ii) Deleted (iii) Deleted (iv) Deleted (v) Imported duty free inputs can be taken from the port / domestic supplier's premises to the factory or the premises of the authorizat .....

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enue 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) Maximum CIF value of one or more authorisations to be issued under paragra .....

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h 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 forwarded to NC for fixation / ratification of norms. Where the application has .....

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re 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) 16[Wherever an applicant has applied for components on "net-to-net .....

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ave 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. 17[4.14 Application and On-line Inter-Ministerial Consultations for fixati .....

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s / recommendations within 45 days electronically/online. In case no comments are 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 l .....

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9(a)(ii) of HBP in case the inputs were not freely importable. This amount is in 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 .....

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quantity of input applied by the applicant under Advance Authorisation and export obligation 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/_Tax invoice for supply prescribed under GST rules) showing fulfilment of export obligation in respect of previous authorisations. However, bond waiver / redemption shall not be allowed pend .....

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through Non-Infringing (NI) process. A manufacturer exporter can avail the benefit of this 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 .....

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F) of the applicant. The Chartered Engineer (Chemical) will certify the details as per Appendix 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 treate .....

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e authorization issued for pharmaceutical product(s) manufactured through NI process. As a result 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, along with 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 .....

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all be submitted to the concerned Regional Authority at the time of filing application for redemption / 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 .....

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der SION, it may be allowed as per general fuel Policy for products covered under SION or under paragraph 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. 21[(iv) In case an applicant is not able to upload any prescribed document then such documents may be submitted in physical form to .....

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l of Head of Office. In case of any major change in input or request for more wastage to that allowed under SION or adhoc norm, same should be referred to Norms Committee for ratification. 4.25 Revision of SION by NC NC may identify SIONs which in its opinion 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 .....

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actor in SION, same shall be applicable; (c) Aggregate CIF value of imports; and (d) FOB / FOR value and quantity of exports / supplies. 22[4.27 Exports/Supplies in anticipation or subsequent to issue of an Authorisation. (a) Exports / supplies made from the date of EDI generated file number for 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 .....

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made till any amendment in norms is notified. For remaining exports, Policy / Procedures in force on date of issue of authorisation shall be applicable. (c) The export of SCOMET items shall not be permitted against an Authorisation until and unless the requisite SCOMET Authorisation is obtained by the applicant. 4.28 Exporters Risk Exports / supplies made in anticipation of grant of an Advance Authorisation shall be entirely on risk and responsibility of exporter. 4.29 Admissibility of drawback .....

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deemed) holding an Advance Authorisation or DFIA. Regional Authority concerned shall consider such requests. (b) Advance Authorisation or DFIA for Intermediate supply shall be issued after making Authorisation of ultimate exporter invalid for direct import of item, to be supplied by intermediate manufacturer. In such case, a copy of the invalidation letter will be given to ultimate exporter holding Authorisation and copy thereof will be sent to intermediate supplier as well as Regional Authorit .....

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upplier endorsed on it. (c) Facility of Advance Authorisation shall be available even in cases where intermediate supplier has supplied or intend to supply material subsequent to fulfillment of EO by exporter holding Advance Authorisation / DFIA from where invalidation letter was issued. 4.31 Advance Release Order (ARO) Application shall be filed online in ANF 4A to Regional Authority concerned for grant of ARO to procure inputs from indigenous sources / STEs. 4.32 Details to be given for issue .....

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Inland Letter of Credit (L/C) Exporter may alternatively avail facility of a back to back inland letter of credit from banks. An Advance Authorisation / DFIA holder may approach a bank for opening an inland letter of credit (L/C) in favour of an indigenous supplier. 4.34 Endorsement by Banks under Back to Back LC (a) Before opening the L/C, bank will ensure that Advance Authorisation holder has executed BG/LUT and an endorsement to that effect has been made on the Authorisation. (b) Execution of .....

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tity and value of an item being sourced indigenously. (d) Original Letter of credit (L/C) may be retained by bank for negotiation and only non-negotiable copy of L/C may be given to indigenous supplier. (e) Responsibility of bank shall be confined to making endorsement. Bank shall not be liable for any misrepresentation or false statement made by authorisation holder while requesting bank to make endorsement. Inland L/C opened by bank in favour of indigenous supplier shall not be cancelled for a .....

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lery Sector in Chapter-4 of FTP) for supply against the Advance Authorisations issued. Before supply of material, nominated agencies should follow the same procedures given above under this paragraph. 4.35 Facility of Supporting Manufacturer/ Jobber/co- licensee (a) Imported material may be used in any unit of holder of Advance Authorisation subject to condition of paragraph 4.10 of this Handbook or jobber / supporting manufacturer provided same is endorsed on authorisation by Regional Authority .....

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ne of co-authorisation holders may import goods in his name or in joint names. BG/LUT shall also be furnished in their joint names. 23[(c). If authorisation holder is registered under GST Act, he has an option of getting names of jobber endorsed by jurisdictional Customs authority as per GST Rules in lieu of Regional Authority's endorsement. In case manufacturer exporter holding authorisation is not registered / not required to be registered under GST Act, job work may be allowed after endor .....

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ms of paragraph 2.29 of Hand Book of Procedures. (b) 24[In case BG / LUT has been redeemed, Advance Authorization holder can get duty free inputs processed from any manufacturer under Actual User condition as per job work regulations prescribed in terms of provisions of GST Acts under intimation to the Customs authority. However, such restriction shall not be applicable in case of transferable DFIA holder.] 4.37 Port of Registration (a) Advance Authorisation shall be issued for purpose of import .....

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nnai, Dahej, Dharamtar, Ennore (Tamil Nadu), Haldia, Jamnagar, Kakinada, Kandla, Kochi, Kolkata, Krishnapatnam, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, 1[Paradeep], Pipavav, Porbander, Sikka, Surat (Magdalla), Tuticorin, Vadinar, Vishakhapatnam, Kattupalli Sea Port (Tamil Nadu). Air-ports: Ahmedabad, Bangalore, Bhubaneshwar, Calicut Airport (Kerala), Chennai, Coimbatore Air Cargo Complex, Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kochi, Kolkata, L .....

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Amingaon), Hyderabad, Irugur Village (Tamil Nadu), Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kheda (Pithampur, District Dhar), Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Mallanpur, Mandideep (District Raisen), Merripalem, Guntur District(AP), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur (Indore), Patli (Gurgaon) Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surajpur, Surat, Talegoan (District Pune), Thudiyalur (Tamil Nadu), Tirupu .....

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permit imports and exports from any other seaport / airport / ICD or LCS. (c) For imports from Airport / Seaport / ICD / LCS other than port of registration, a TRA shall be issued by the customs authority at the port of registration to customs authority at port of import. However, this requirement of TRA shall not be required if the port of registration and port(s) of imports are EDI enabled and the authorisation holder has registered its authorization. 40[4.38 Facility of Clubbing of Authorisat .....

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eign Trade Policy period 2009- I4 and 20 I5-20, wherever exports and imports have taken place as per Standard Input Output Norms (SION) notified. (v) Only Authorisations under which similar duty exemption has been availed shall only be allowed to be clubbed. Such Authorisations may pertain to different financial years. (vi) In case, exports are made outside EO period of any Authorisation, EO extension may be allowed before clubbing of such authorisation, as per Para 4.42 of Handbook of procedure .....

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tions runs concurrently and imports made in subsequent authorisation falls within validity period (for import) of first authorisation and such import made within validity period of first authorisation are on pro-rata, equal to or in excess to the extent of exports made in first authorisation. Subsequent Authorizations issued after expiry of validity of first Authorisation shall not be allowed to be clubbed. (ix) Clubbing of Authorisations issued with different EO periods shall also be allowed. ( .....

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for the export product will be required to be maintained on clubbing. Upon clubbing, if shortfall in value or quantity is noticed, the same shall be regularized under the provisions of Para 4.49 of HBP 2015-20. (xiii) 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. (xiv) No clubbing shall be permitted in respect of Authorisations .....

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thorisations shall be reckoned from the date of earliest import in any of the Authorisations proposed to be clubbed. (b) Clubbing of such Authorisations shall be allowed provided all exports are completed within initial/extended Export Obligation period reckoned from date of earliest import in any of the Authorisations proposed to be clubbed.] 4.39 Enhancement/ Reduction in the value of Advance Authorisation (a) In respect of an Advance Authorisation, Regional Authority concerned (as per their f .....

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r, 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 of the authorisation: (i) Wherever exports are on or subsequent to 27.8.09, enhancement in CIF / FOB values shall be subject to a minimum VA of 15% or the VA prescribed in Appendix 4D of current HBP, whichever is lower, for that component of exports. (ii) Wherever exports are prior to 27.8.09, enhancement in CIF / FOB values shall be subj .....

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sation / reduction in the value of Authorisation / EOP Extension / Revalidation of Authorisation shall be filed online in ANF 4D to concerned Regional Authority. 4.40 Application fee for enhancement Application fee payable for enhancement would be on the difference in CIF values of original and final Authorisation. However, no application fee would be charged if value of Authorisation is being reduced or applicant has already paid maximum fee of ₹ 1,00,000 for Advance Authorisation / DFIA. .....

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n, 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 stated in Advance Authorisation, whichever is higher. 3[4.42. Export Obligation (EO) Period and its Extension (a) Period of EO fulfilment under an Advance Authorisation shall commence from date of issue of Authorisation, unless otherwise specified. The period of EO fulfilment is given in paragraph 4.22 of FTP. (b) Regional Authority may co .....

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ed 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 (b) and in this sub-para can be allowed .....

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issued under Appendix-4J (issued under FTP 2015-20) shall be allowed for a period not more than the half of the stipulated export obligation period. In such cases, composition fee shall be levied @ 0.5% per month of unfulfilled FOB value, in case exports effected are more than 50% within initial Export Obligation period and @ 1% per month where less than 50% exports have been effected within initial export obligation period.] (e) Whenever a ban / restriction is imposed on export of any product, .....

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ds imported under Advance Authorisation Scheme Goods imported against Advance Authorisation Scheme, which are found defective or unfit for use, may be re-exported, as per Department of Revenue guidelines. The authorisation holder has to inform the RA who has issued the authorisation before re-export of such defective goods.] 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 re .....

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e number / authorisation number with the relevant shipping bill numbers / bill of exports / invoices in case of deemed exports/Tax invoices for supplies prescribed under GST rules on quarterly basis.] (d) In case of non EDI shipping bills and supplies under deemed export, exporter shall file relevant details manually on the website of the DGFT within two months from the date of expiry of EO period. Copies of shipping bills shall be submitted to concerned Regional Authority for verification withi .....

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lder fails to complete EO or fails to submit relevant information / documents, Regional Authority shall enforce condition of Authorisation and Undertaking and also initiate penal action as per law including refusal of further authorization to the defaulting exporter. 4.45 Advance Authorisation for Annual Requirement (a) Exporters eligible for such Authorisations shall file online application in ANF 4A to Regional Authority concerned. All provisions applicable to Advance Authorisation given above .....

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) On completion of EO against one or more authorisations, all issued in same licensing year, entitlement of an exporter for that licensing year shall be deemed to be revived by an amount equivalent to EO completed against authorisation (s). (iv) In respect of export product for which SION does not exist, no Advance Authorisation for Annual Requirement shall be available. Further, where SION is fixed but input is listed in Appendix 4J, no exports shall be made under Advance Authorisation. (b) At .....

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export of Articles of Apparel and Clothing Accessories covered under Chapter 61 and 62 of ITC(HS) Classification of Export and Import (i) Policy relating to Special Advance Authorisation for export of Articles of Apparel and Clothing Accessories covered under Chapter 61 and 62 of ITC(HS) Classification of Export and Import is prescribed in Para 4.04A of Foreign Trade Policy. (ii) 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, .....

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ports) by using imported inputs / indigenously procured raw material, in that case the Authorisation holder can seek waiver of Bond condition by submitting evidence of export made and payment realised to that extent. If exports made are less than the export obligation stipulated in the Authorisation, request for waiver of bond condition, on pro-rata basis, can also be made. (i) For such a request, an applicant has to file online application attaching Shipping Bills and e-BRC. Scanned copy of oth .....

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hs for replenishment of inputs used in manufacture of export item's from the date of endorsement provided applicant has made a specific request in ANF 4D and paid requisite fee for revalidation. It will be further subject to condition that the applicant had not obtained revalidation earlier in terms of Para 4.41(a) of HBP 2015-20. ] (iii) In case EO has been fulfilled, Regional Authority shall issue Bond Waiver Certificate (BWC) and forward a copy to the Customs authority at the port of regi .....

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till system of transmitting these through EDI mode under message exchange is introduced between DGFT and CBEC. (b) Export Obligation Discharge Certificate (EODC): (i) In case Authorisation holder imports / procures inputs first and exports later, the Authorisation holder shall submit online application in ANF-4F as in (a) (i) above. In such cases, if EO has been fulfilled, the Regional Authority may issue EODC / Redemption Certificate to Authorisation holder and forward a copy to the Customs au .....

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checks and from taking action against Authorisation holder for any misrepresentation, mis-declaration and default detected subsequently as per the Customs Act. 27[(d) Authenticity of such Certificate may be verified by referring to DGFT website (dgft.gov.in) or from the websites of Zonal offices of DGFT. Zonal offices of DGFT may publish details of such EODC certificates issued by them and by all RAs coming under their jurisdiction on their official websites every month.] (e) Regional Authority .....

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Licence for Annual Requirement issued up to 26.08.2009 shall be governed by provisions contained in Chapter-7 of HBP v1(RE-2001), Chapter 4 of HBP v1 (2002-2007) as Notified on 31.3.2002 and Chapter 4 of HBP v1 (2004-2009) as notified on 31.8.2004 respectively as amended from time to time, excepting provisions relating to clubbing and extension in E.O. period which shall be governed by provisions of paragraphs 4.38 and 4.42 (e) respectively and any other provision, as notified by DGFT. (b) Wher .....

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ed material along with interest as notified by DoR. Exporter will have the option to pay customs duty through valid duty credit scrips issued under FTP. However, interest / penalty shall be required to be paid in cash. (ii) An amount equivalent to 3% of the CIF value of unutilised imported material, if the item of import is restricted, into "Head Account: 1453, Foreign Trade and Export Promotion and Minor Head102". Provisions of this sub paragraph will not be applicable if unutilized m .....

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t card. (c) Value wise shortfall shall be calculated with reference to actual quantity of exports and FOB value of realisation with reference to pro-rata quantity of imports and CIF value. For example, if export performance is only 50% quantity wise but import has been for complete CIF value permitted, then VA would be calculated on a pro-rata basis, i.e. with reference to 50% of CIF value of imports. This would, accordingly, imply that where Authorisation holder is unable to export , no penalty .....

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lls to Drawback Shipping Bills. (f) Regional Authority shall compare relevant portion of Appendix 4H duly verified and certified by Chartered Accountant/Cost Accountants with that of norms allowed in Authorisation(s) and actual quantity imported against Authorisation(s) in the beginning of licensing year for all such Authorisations redeemed in preceding licensing year. In this verification process, in case it is found that Authorisation holder has consumed lesser quantity of inputs than imported .....

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shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall either submit a certificate from the jurisdictional Central Excise / Customs Authority certifying destruction of the unutilised imported quantity in their presence or proof of re-export of the same to the same supplier in-terms of para 4.43A of HBP 2015-2020. (ii) .....

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d quantity imported under Advance Authorisation. The exports made outside EO period shall only be considered for waiver of destruction certificate and not for waiver of liability of applicable duties and interest.] 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 .....

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: (i) Payment in cash through TR Challan to 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 .....

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case, the balance amount of duty and interest, 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. 28[(f) On receipt of said documentary evidence from Authorisation holder, Regional Authority shall redeem the case, shall endorse details of duty paid on the EODC/Redemption Letter and inform details .....

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account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation 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 shou .....

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riginal documents: (i) A duplicate / Customs Certified / Self-attested copy of the shipping Bill in lieu of 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 R .....

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such shipping bill has been availed. This specific condition shall be endorsed by Regional Authority concerned 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. 29[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 4.52 .....

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onths from the date of generation of file number as per paragraph 9.02 of Hand Book of Procedures.] 4.55 Facility for Split DFIA Split Authorisations of DFIA subject to a minimum of CIF value of ₹ 10 lakh each and multiples thereof may also be issued, on request at the time of seeking transferability. A fee of ₹ 1000/- each shall be paid for each split authorization. Split-up DFIAs shall be permitted with the same port of registration as appearing on the original DFIA. 4.56 Re-export .....

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DFIA shall be issued by concerned Regional Authority. Fresh DFIA, so issued, shall have same port of registration and shall be valid for a period equivalent to balance period available on date of import of such defective/unfit goods. 4.57 Maintenance of proper accounts of import and its utilisation Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as prescribed in Appendix 4H .....

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llery sector including those of Nominated Agency Certificate shall be made to concerned Regional Authority as per Appendix 4A. 4.59 Application for Replenishment Authorisation (a) Application for REP Authorisation shall be filed online in ANF 4H and upload the documents prescribed therein to concerned Regional Authority as per Appendix 4A. (b) Application shall be filed within six months following the month during which the export proceeds are realised. For export proceeds realised during a mont .....

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, application for REP Authorisation shall be filed within six months following the month during which exports are made. (e) It is clarified that the month in which the export has been made in case of advance payment and the month in which export proceeds have been realised in part or full after making of exports, shall be excluded while calculating period of six months for filing of application for REP Authorisation. 4.60 Wastage Norms Maximum wastage or manufacturing loss on gold/silver/ platin .....

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ously 2.5 % 3.2 % d) Any jewellery/ articles manufactured by a fully mechanised process and unstudded. 0.9 % 0.9 % e) Mountings, whether imported or indigenously procured/ manufactured, used in studded jewellery 1.8 % 1.8 % f) Gold / silver / platinum medallions and coins (excluding coins of nature of legal tender) 0.2% 0.2% g) Findings and mountings manufactured by mechanized process 0.9% 0.9% 4.61 Value Addition Under scheme for export of jewellery, value addition shall be calculated as per pa .....

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by fully mechanized process 2.0 % d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) 1.5 % e) Gold / silver / platinum findings / mountings manufactured by mechanized process 2.5 %] 4.62 Entitlement 30[Entitlement of quantity of gold / silver / platinum against the export of articles made out of these metals shall be quantity of gold / silver / platinum in item of export plus admissible wastage / manufacturing loss. In the case of Studded Jewelry, the .....

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ious stones, semi-precious and synthetic stones and pearls used in export of Gems and Jewellery products. 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 platinum jewellery articles, shall also be valid for import of cut and polished precious / semi- precious stones other than emerald up to 10% of CIF value of Authorisation with .....

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l 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 purity of gold/silver/pl .....

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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 32[(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 Tax invoice for export/supplies as prescribed under GST rules; (iii) .....

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ments Against Acceptance (DA)/ Cash 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 .....

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ineness of gold/silver/platinum exported 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 .....

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hange or replenishment of gold/silver/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, Ch .....

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latinum was booked or given on outright sale basis or loan basis; (iii) Three copies of Tax invoices for export/supplies as prescribed under GST rules.] 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, Nevad .....

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atory Ltd., Hong Kong; (12) Gemological Research (Thailand) Co. Ltd., Bangkok; (13) GIA Education and Laboratory (Pvt) Ltd., Johannesburg; (14) GIA 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 detai .....

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the shipping bill at the time of shipment, for matching of the imports to that of the exports as per the documents and GIA (or any other approved agency) 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 cust .....

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ncil (GJEPC) for scrutiny of the application for fulfilment of the norms prescribed. GJEPC will forward the application after verification of bona 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 .....

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act, gold/silver/platinum jewellery or articles equivalent to entire import quantity of gold/silver/platinum, mountings and findings etc excluding admissible wastage. 34[(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 Basic Customs D .....

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lfillment of EO / non- achievement of stipulated value addition, Customs Authority shall proceed to recover custom duty alongwith interest as notified by DoR which may include enforcement of BG/LUT. Besides, importer will be liable to penal action under Customs Act. 4.78 Export Procedure / Payment of Customs Duty (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 export .....

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dress of associate/ Status Holder having Nominated Agency Certificate /exporter; (ii) An endorsement by Nominated Agency / Status Holder having Nominated Agency Certificate that export is made against an order received by concerned associate, its date of registration with nominated agency. In case of exports by Status 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 se .....

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ed agency. If exports cannot be made within this period, exporter shall file a fresh shipping bill. (e) At the time of export, exporter shall submit following documents: (i) Shipping bill with two extra copies where exports are made from a Customs House other than Customs House through which corresponding import of gold/ silver/ platinum/plain semi-finished gold/silver/ platinum jewellery was effected. In other cases, shipping bill with an extra copy; 35[(ii) Three copies of Tax invoices for exp .....

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nominated agency within 15 days of exports, who shall, after verifying documents, release admissible quantity of the gold/ silver/ platinum etc. to exporter. 36[(h) Exporter may also obtain, in advance, gold/ silver/ platinum etc. supplied by foreign buyer by furnishing a BG /LUT for an amount equal to international price of such items plus basic customs duty payable thereon. Integrated Goods and Services tax and Compensation Cess leviable under Section 3(7) and 3(9) of Customs Tariff Act shall .....

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of shipping bills against which corresponding exports was made. 4.79 Maintenance of Accounts Nominated Agency / Status Holder having Nominated Agency Certificate shall maintain complete account, consignment-wise, of the gold, silver, platinum, mountings, findings/ plain semi-finished gold/silver/ platinum jewellery etc. imported for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. Such accounts shall b .....

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ons/ export promotion tour/export of branded jewellery. (B) In case of re-import, such items, on arrival, shall be verified along with export documents before clearance. (C) Exports under this scheme shall be subject to following conditions for following modes of export: (i) Export of Gems and Jewellery for holding/participating in overseas exhibition. (a) Items not sold abroad shall be re- imported within 60 days of close of exhibition. However in case exporter is participating in more than one .....

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orter shall take replenishment from nominated agency within 120 days from the close of the exhibition gold /silver / platinum for replenishment content against items sold abroad in exhibition. (D) Personal Carriage of gems & jewellery or export through airfreight/post parcel route for Export Promotion Tours/photo shoots/fashion shows overseas. Personal carriage/export through airfreight/post parcel route of gold/silver/ platinum jewellery, cut and polished diamonds, precious, semi-precious s .....

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while leaving country and obtain necessary endorsement on Export Certificate issued by Jewellery Appraiser of Customs. In such cases exporter shall book with nominated agency, within 120 days after export promotion tour or expiry of stipulated period of 45 days, whichever is earlier, gold/silver/ platinum for replenishment content against items sold abroad. (E) Export of branded jewellery. (i) Export of branded jewellery is also permitted with approval of Gem & Jewellery EPC for display/sal .....

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ate from Nominated Agency/GJEPC as in Appendix 4-O. In case of exhibitions organised by nominated agencies, gold/silver/ platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. (F) Nominated Agencies shall maintain a complete account of exports made, goods sold abroad, goods re-imported, and metals purchased abroad and imported into India. Such account shall be maintained for a minimum period of three years from date of close of exhibition. 4.81 .....

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export product and admissible wastage. (b) Applicant shall at the time of booking deposit an earnest money for a minimum amount of 20% of notional price of precious metal, which shall be adjusted at actual sale. (c) Exporter may also export jewellery on a notional rate based on certificate provided by Bank. Exporter must fix price within credit terms allowed to buyer and realise proceeds within the due date of the credit terms or 180 days, whichever is earlier. Exporter exporting on a notional b .....

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encies plus permitted service charges levied by nominated agencies shall be included with the price of gold/ silver/ platinum for value addition. Duplicate and triplicate copies of exporter s application together with copies of purchase certificate for exporter shall be sent by nominated agencies to concerned Custom House as well as to the negotiating bank who will confirm realization at which gold has been purchased. Exporter exporting under notional rate will get replenishment only after proce .....

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. On failure to effect exports within period prescribed, the nominated agencies shall enforce BG / LUT, as the case may be. (b) Exports shall be effected within a maximum period of 90 days from date of outright purchase of precious metal. 4.84 Loan Basis 37[(a) Exporter may obtain required quantity of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. Integrated Goods and Services tax an .....

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owed. (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$ rate and the US$/INR rate in notional rate certificate. Certificate issued by nominated agency/GJEPC should not be older than 7 working days of date of shipment. (ii) VA will have to be achieved on rate as may be got fixed with buyer and Nominated Agency. (iii) Exporter shall have flexibility to fix the .....

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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 shall be as per paragraph 4.61 of this Handbook of Procedures. (b) EO will be required to be fulfilled within 120 days from date of import of each consignment against Authorisation. However EO period shall be 180 days from date of import of findings, mountings made of gold, platinum and silver and export o .....

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es 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 interest / penalty shall be required to be paid in cash. In case of Advance Authorisation, the provisions as given in paragraph 4.49 above shall apply. This shall be without .....

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rom 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 Replenishment in case of Personal Carriage of Exports by Foreign Bound passenger, documents shall be same as mentioned under paragraph 4.82(c) above. Authorised Courier Co .....

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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, shall be allowed in a financial year as per Customs notification. 4.91 Re-import of rejected jewellery An exporter of plain/ studded precious metal jewellery shall be all .....

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tely. 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 of these items (either in complete or partial lot) exported on consignment basis shall be subject to condition that exporter follows prescribed provisions of relevant cus .....

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ency is required to maintain records of imports of precious metal (both quantity and value) and its distribution for the purpose of exports of value added product as well as for the purpose of domestic consumption as per the format given in Appendix 4-M of Hand Book of Procedures. Nominated Agencies will also have to follow the guidelines/ rules/procedures /directions as prescribed by RBI and DGFT. Failure to comply will render Nominated Agency Certificate liable to be cancelled in addition to a .....

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4-M of Hand Book of Procedures, to the Gems & Jewellery Export Promotion Council (GJEPC), Mumbai within 15 days of every completed half year. In turn, G&J EPC shall compile the half yearly return and the figures submitted by the Nominated Agency and check the performance of the Nominated Agency. Thereafter, GJEPC shall forward the compiled half yearly returns along with its observation on performance of Nominated Agency to DGFT headquarters within one month of every completed half year. .....

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based on the half yearly returns to be filed by such agencies to the concerned Regional Authority. The Nominated Agency shall file half yearly return to Regional Authority in the month of October (for the period April to September) / April (for the period October to March) as per the format given in Appendix 4-M of Hand Book of Procedures. Regional Authority shall consolidate and verify these returns. Regional Authority will also inform DGFT which agency has not filed the return and to also take .....

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s issued on or before 27th August, 2009 shall be governed by paragraph 4.20 of HBP (2009-2014). (ii) Regional Authority which issued Authorisations, sought to be clubbed, or DGFT headquarters in other cases, shall consider requests for clubbing in ANF 4C of Hand Book of Procedures. All imports and exports of more than one Advance Authrisation can be considered provided imported inputs are common and properly accounted for as per norms. (iii) Clubbing of authorisations covered under Appendix 4 J .....

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nancial years. (vii) Only such Advance Authorisations shall be clubbed which have been issued within 18 months from the date of issue of the earliest authorisation that is sought to be clubbed, whether such authorisations are valid or not. (viii) Upon clubbing wherever exports are accounted beyond the EO period of the earlier Authorisation, a composition fee of 0.5% of the shortfall in EO shall be levied. (ix) Minimum value addition as prescribed in FTP and Procedures for the export product will .....

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t Period of EO under an Advance Authorisation shall commence from date of issue of Authorisation, unless otherwise specified. (b) Regional Authority may consider a request of Advance Authorisation holder for one extension of EO period upto six months from the date of expiry of EO period subject to payment of composition 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 .....

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Authorisations issued during FTP 2009-2014. 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 shall not be permitted by RA. (e) Whenever a ban / .....

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cedures shall generally apply to this scheme except norms for value addition, EO period and regularization of default. Value addition for Gems and Jewellery items shall be as per paragraph 4.73 of this Handbook of Procedures. (b) EO will be required to be fulfilled within 120 days from date of import of each consignment against Authorisation. However EO period shall be 180 days from date of import of findings, mountings made of gold, platinum and silver and export of jewellery. No further extens .....

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ubstituted vide PUBLIC NOTICE NO 16/2015-2020 dt. 04th June, 2015 "(b) Where Authorisations are issued with initial obligation period of 18 months and last date of shipment is within 30 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 from the date of earliest autho .....

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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% of FOB value of exports made." 6. 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 .....

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thorisations issued during FTP 2009-2014. However, only two extensions of six months each as given in sub-para (c) and in this sub-para can be allowed subject to payment of composition fee and under no circumstance Regional Authority shall allow any extension beyond 12 months from date of expiry of EO period. 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 t .....

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ional Authority may revalidate the Authorisation in continuation for further six month from the date of endorsement provided applicant has made a specific request and paid requisite fee for revalidation. " 9. Inserted vide PUBLIC NOTICE NO. 20/2015-2020, NEW DELHI, DATED THE 1st JULY, 2016 10. Substituted vide PUBLIC NOTICE No. 24/2015-2020, DATED THE 04th AUGUST, 2016 before it was read as, " Facility of clubbing shall not be available for Advance Authorization for Annual Requirement. .....

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er." 12. Inserted vide PUBLIC NOTICE No. 27/2015-2020 DATED THE 31st AUGUST, 2016 13. Substituted vide PUBLIC NOTICE NO. 28/2015-2020 Dated the 02 September 2016, before it was read as, Sl No Items of export Minimum Value Addition a) Plain gold jewellery, 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 6.0% (for those studded with coloured Gem stones) and 7.0% (for those stud .....

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d online to concerned Norms Committee (NC) in DGFT headquarters for fixation 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 .....

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pplicants shall update themselves the status of norms fixation in respect of 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 notifi .....

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otice no. 26/2015-2020 dated 20-9-2017, before it was read as, 4.10 Advance Authorisation for applicants with multiple units (i) Transfer of any duty free material imported or procured against Advance Authorisation from one unit of a company to another unit for manufacturing purpose shall be done with prior intimation to jurisdictional Excise Authority. Benefit of CENVAT shall not be claimed on such transferred input. (ii) Such transfers shall not be allowed to units located in areas covered by .....

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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 port / domestic supplier s premises to the factory or the premises of the authorization / co-authorisation holder or the factory of the supporting manufacturer (whose name is endorsed in the authorization or allowed by the Central Excise authority). However, such duty free material imported or procured against advance authorization .....

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e for Engineering Products (Product Code - C), the same need not be referred to Norms Committee for fixation of norms. However, exporters shall indicate clearly details of such inputs imported on net-to-net basis with accountability clause in the export/supply documents namely Shipping Bills, Bill of Exports, ARE-1, ARE-3 evidencing that these imported inputs have been exported. 17. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, 4.14 Application and On-li .....

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ctronically/online. In case no comments are received within 90 days, Norms Committee may take a view based on the facts available on record. 18. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, In cases where entitlement of the applicant for grant of Advance Authorisation as per paragraph 4.12 was lower than the quantity of input applied by the applicant under Advance Authorisation and export obligation is completed pending fixation of norms by Norms Commit .....

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paragraph 4.49 of Hand Book of Procedures, 2015-20, except sub-paragraph (f), shall be applicable. Regional Authority shall compare the details of Appendix 4-I, duly verified and certified by the jurisdictional Excise Authority, with that of the inputs made/allowed in the authorisation, before allowing redemption or Bond-waiver against individual advance authorization issued for pharmaceutical product(s) manufactured through NI process. As a result of the verification process, in case, it is fo .....

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tuted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, Every Advance Authoritsation holder shall maintain a true and proper account of consumption and utilization of duty free imported / domestically procured inputs against each authorisation as prescribed in Appendix 4-I. This record in Appendix 4-I format, duly verified and certified by the jurisdictional Excise Authority, shall be submitted to the concerned Regional Authority at the time of filing application for re .....

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of Authorisation (a) Exports / supplies made from the date of EDI generated file number for 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. 23. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (c) If authorisation holder is registered with Central Excise, he has an option of ge .....

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ituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (b) In case BG / LUT has been redeemed, Advance Authorization holder can get duty free inputs processed from any manufacturer under Actual User condition as per job work regulations prescribed under Central Excise Rules. However, such restriction shall not be applicable in case of transferable DFIA holder. 25. Inserted vide Public Notice no. 26/2015-2020 dated 20-9-2017 26. Substituted vide Public Notice no. 26/20 .....

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icate on its official web every month. 28. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (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 Excise having jurisdiction over the factory of the Authorisation holder, as the case may be. 29. Substituted vide Public Notice .....

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export of articles made out of these metals shall be quantity of gold / silver / platinum in item of export plus admissible wastage / manufacturing loss. 31. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (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 overa .....

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herever 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 realisation in Appendix 2U. 33. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, Policy for export of gems and jewellery parcel by post is in paragraph 4.48 of FTP. At the time of exports, exporter shall submit following documents: (i) Ship .....

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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 jewellery etc. 35. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (ii) Three copies of invoice; 36. Substituted vide Public Notice no. 26/2015-2020 dated 20-9 .....

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ead as, (a) Exporter may obtain required quantity of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. On failure to effect exports within the period prescribed, the nominated agencies shall enforce the BG / LUT. 38. Substituted vide Public Notice no. 26/2015-2020 dated 20-9-2017, before it was read as, (c) Advance Authorisation holder may obtain gold /silver / platinum from nominated a .....

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ficate 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 Certificate for such applicants. 3. IEC holder having DTA unit only Regional Authority concerned as per Appendix 1A of Hand Book of Procedures. Regional Autho .....

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s 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 holder based on export performance before issuing / renewing the Nominated Agency Certificate. (iii) Regional Authority after scrutiny of details given by the .....

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uot; 40. Substituted vide PUBLIC NOTICE No. 32/2015-2020 dated 18-10-2017, before it was read as, 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. .....

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or Annual Requirement issued during Foreign Trade Policy period 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 clubbe .....

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te of issue of the earliest Authorisation. (viii) Accounting 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. Accoun .....

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ch 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 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. ( .....

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