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DUTY EXEMPTION / REMISSION SCHEME

Chapter 4 - Procedure - Foreign Trade Procedure - Foreign Trade Procedure 2015-2020 (From 5-12-2017 to 31-3-2020) Revised - Chapter 4 - CHAPTER 4 4.01 Policy Policy relating to s is prescribed in Chapter 4 of Foreign Trade Policy. 4.02 General Provision (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 on .....

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in Appendix 4E electronically for fixation of adhoc norms / standardization 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 Sta .....

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xation of norms by Norms Committee in terms of paragraph 4.06 of 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 per .....

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pplication for Advance Authorisation, application in ANF 4B, 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 fol .....

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) The decisions of Norms Committees shall be available on the website 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 basi .....

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mandatory for industry / manufacturers/ EPCs to provide production 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 DoR (CBEC). (vii) Experts may be invited from Scientific and Technological institutions as members of Norms Committee for fixation of No .....

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e 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 website. (iii) No Authorisation under this paragraph will be issued by Regional Authority for items listed in paragraph 4.11of FTP. 2[4.07A Self - Ratification Scheme (i) Policy related to Self ratification Scheme i .....

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ot inconsistent with this scheme. (iii) The applicant shall apply for inputs with specific descriptions along with 8 digit ITC (HS) Classification. Where ever the export product and/or inputs are given in brand names, the correct chemical /technical name shall also be given in the application. (iv) RA may issue Advance authorisation as applied for subject to the conditions specified in FTP and Handbook of Procedures (2015-20). Input Output Norms as applied and wastage claimed by the applicant sh .....

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he inputs allowed in the Authorisation. Such records shall be preserved by the authorisation holder/manufacturer for a period as specified in Para 4.51 of HBP. (vi) Production and consumption records of the export item under this scheme shall be audited by DGFT or any Authorised/nominated agency(ies) or team of officers as may be nominated from time to time. Such audit may be conducted within three years from the date of issue of Authorisation based on Risk Based Management System (RBMS). Export .....

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there under. In case items imported/procured duty free are found to be in excess or not consumed fully, the applicant shall suo moto pay immediately duty with applicable interest to the Customs Authority. However, if Audit team found that duty free items were imported in excess and not consumed fully in the resultant products and duty and interest have not been paid suo moto, the applicant shall be placed under Denied Entity List (DEL) under Rule 7 of FT (Regulation) Rules, 1993, as amended, in .....

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udo- 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 shall also be simultaneously endorsed by applicant to (a) Drug Controller 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 a .....

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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 semen; and pet food products of animal origin has been sought as 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 Husban .....

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(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 authorization / co-authorisation holder or the factory of the supporting manufacturer (whose name is endorsed in the authorization or allowed by the Jurisdictional Customs authority). However, such duty free material imported or procured against advance authorization can also be taken from the port directly to the project site of th .....

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inputs excluding wastage shall be utilised in manufacturing of export product. 4.12 Entitlement Maximum CIF value of one or more authorisations to be issued under paragraph 4.07 of Hand Book of Procedures shall be as under: (i) For Status Holders - upto 300% of FOB and / or FOR value of preceding year s exports and /or supplies. (ii) Other than Status Holders - upto 300% of FOB or ₹ 10 crore and / or FOR value of preceding year s exports and/or supplies, whichever is higher. (iii) Once ad .....

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y concerned under "Adhoc Norms Fixed" category and application copies need not be forwarded to NC for fixation / ratification of norms. Where the application has already been forwarded before the ratification of Norms, the Regional Authority shall finalise the case as per the norms subsequently ratified by NC in a similar case of the party. (v) Authorisation holder in such cases shall be entitled for further authorisation (s) as per norms ratified by Norms Committee without need for su .....

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rity based on such adhoc norms. Another exporter, however, cannot be granted authorization by Regional Authority based on such adhoc norms. (vii) Wherever an applicant has applied for components on net-tonet basis with accountability clause and such cases fall under paragraph 6 of General Note for all Export Products, the same need not be referred to Norms Committee for fixation of norms. However, exporters shall indicate clearly details of such components imported on net-to-net basis with accou .....

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ake a specific endorsement to this effect on authorisation. This provision shall also apply to Status Holders. 4.14 Application and On-line Inter-Ministerial Consultations for fixation of norms/adhoc norms (i) Application filed online by the applicant shall be forwarded electronically to the concerned Technical / Administrative Ministry / Department /Scientific and Technological institutions or any other agency by the respective Norms Committee in the DGFT headquarters within three days. (ii) Th .....

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ions 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 undertake additional EO in proportion to excess inputs. (ii) In case application is rejected by Norms Committee, authorization holder shall pay duty saved amount along with interest on inputs, as applicable as notified by DoR. In cases of d .....

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rnishing of required documents/ information to Norms Committee or technical authority represented in Norms Committee, authorisation holder shall be liable to pay customs duty with interest as notified by DoR and amount as per paragraph 4.49(a)(ii). In case SION for the said product is notified, SION would be made applicable for deciding wastage norms and EO. (iii) In cases where entitlement of the applicant for grant of Advance Authorisation as per paragraph 4.12 was lower than the quantity of i .....

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of norms in such cases. 4.17 Time limit for Representation Applicant may file representation against the decision of the Norms Committee with regard to the fixation of norms within a period of 90 days from the date of hosting of decision on DGFT website. Representation beyond 90 days shall be subject to payment of composition fee of ₹ 5000/-. 4.18 Provision for Pharmaceutical Products Regional Authority may issue Advance Authorisation for pharmaceutical products manufactured through Non-In .....

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tion & Processing (i) An application for grant of an advance authorisation under paragraph4.18 shall be filed online in ANF 4E to concerned Regional Authority along with the documents uploaded therein. (ii) Input combination permitted under NI process for manufacturing the product shall be certified by the Chartered Engineer (Chemical) after due verification of the details of each input and its quantity as given in Abbreviated New Drug Application (ANDA) / Drug Master File (DMF) of the appli .....

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inations permitted under NI Process. 4.20 Redemption of Authorisation issued under paragraph 4.18 HBP Provisions contained in 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 Customs Authority, with that of the inputs made/allowed in the authorisation, before allowing redemption or Bondwaiver against individual advance authorization iss .....

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nent, the authorisation holder has also the option to furnish valid duty credit scrip issued under Chapter 3 of FTP. 4.21 Maintenance of Proper Accounts for Authorisations issued under Para 4.18 of HBP Every Advance Authorisation 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 jurisdict .....

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ms, an application in ANF 4B shall be filed online along with complete data. Such applications shall be made to concerned Norms Committee in DGFT headquarters. (b) Import of fuel may also be allowed with actual user condition under SION by Norms Committee subject to following: (i) Facility of import of fuel shall be allowed only to manufacturer having captive power plant. (ii) In cases where SION specifically allows fuel, same shall be permitted under Advance Authorisation. However, if fuel is n .....

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ted in physical form to the concerned authority. 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 amendment of an export item or input or quantity of input under SION or under ad-hoc Norms shall be filed online in ANF 4B. (ii) Applicant would give justification for seeking amendment and Regional Authority would consider i .....

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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 specifications, where applicable, to be imported and exported / supplied; (b) Quantity of each item to be imported or wherever quantity cannot be indicated, value of item shall be indicated. Wherever, quantity and value of individua .....

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mber to establish co-relation of exports / Deemed Export supplies with Authorisation issued. Export/Deemed Export supply document(s) should also contain details of exempted materials/inputs consumed and technical characteristics of export and import items, as the case may be. (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 app .....

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pre-import condition shall not be considered for replenishment against Exports/Deemed Export supplies made before import of such inputs.] 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 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 fo .....

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e 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 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 ulti .....

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to fulfilment of EO by exporter holding Advance Authorisation / DFIA from where invalidation letter was issued. (d) The invalidation letter shall specify the following: (i) Name, Address and GSTIN of supplier; (ii) GSTIN & Address of recipient unit of Advance Authorisation/DFIA holder where inputs would be processed; (iii) Name, description including specifications, where applicable, and quantity of items; and (iv) Individual value of items to be procured. 4.31 Advance Release Order (ARO) A .....

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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) Deleted. 4.33 Deleted 4.34 Deleted 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 auth .....

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ble for completion of EO. Any one of co-authorisation holders may import goods in his name or in joint names. BG/LUT shall also be furnished in their joint names. (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 .....

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ase may be, in terms of paragraph 2.29 of Hand Book of Procedures. (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 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 pur .....

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Dhamra Port and Dighi Port] Bedi (including Rozi-Jamnagar),Chennai, Dahej, Dharamtar, Ennore (Tamil Nadu), Haldia, Hazira(Surat), Jamnagar, Kakinada, Kandla, Kattupalli Sea Port (Tamil Nadu), Kochi, Kolkata, Krishnapatnam, Mangalore, Marmagoa, Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Surat (Magdalla), Tuticorin, Vadinar, Vishakhapatnam. Air-ports: Ahmedabad, Bangalore, Bhubaneshwar, Calicut Airport (Kerala), Chennai, Coimbatore Air Cargo .....

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rt Promotion Industrial Park), Faridabad, Garhi Harsaru, Guntur, Guwahati (Amingaon), Hyderabad, Irugur Village (Tamil Nadu), Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kalinganagar and Tumb Village(Taluka Umbergaon, District Valsad) 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) Pon .....

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SEZ: As notified by Central Government any SEZ can be a specified port for import and export. (b) Commissioner of Customs may 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 im .....

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lowed. (iv) Facility of clubbing shall also be available for Advance Authorisations for 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. (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 A .....

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in subsequent Authorisations. However, this condition may not be insisted when validity period (for import) of Authorisations 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 shal .....

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inputs covered in all Authorisations need not be same. (xii) Minimum value addition as prescribed in FTP and Procedures 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 to .....

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ed under FTP 2015-20) and Authorisations issued with EOP less than 18 months: (a) Export obligation period of clubbed Authorisations 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 .....

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hereunder 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 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, f .....

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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. 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 Authori .....

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chever is later. (c) Regional Authority may consider a request of original Authorisation holder and grant one revalidation for six months from expiry date. Request(s) for revalidation of Authorisation shall be filed online in ANF 4D. (d) 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 high .....

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erwise specified. (b) In cases of supplies to projects in India under Chapter-7 of FTP or projects abroad, the Export Obligation period shall be coterminus with contracted duration of the project execution or 18 months whichever is more. (c) Export Obligation for items falling in categories of defence, military store, aerospace and nuclear energy shall be 24 months from the date of issue of authorization or co-terminus with contracted duration of the export order whichever is more. (d) Extension .....

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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 with the applicant. (f) Request for further extension of six months after first extension as in (b) above can be considered by Regional Authority, pr .....

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omposition 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 EO extension, the Authorisation holder will have to submit a self declaration to RA stating that unutilised imported/domestically procured inputs are available with the applicant. (g) Deleted. (h) Whenever a ban / restriction is imposed on export of any product, export obligation period in respect of Advance Authoris .....

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d 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 register indicating starting and closing dates of obligation pe .....

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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 Chapter-7 of FTP, 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 Regional Authority concerned for verification within two months from date of expiry of export obligation period. .....

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ating fulfilment of EO have been furnished by the exporter (f) In case Authorisation holder 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 Regio .....

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t group. One time enhancement / reduction of the authorisation shall be available. (iii) 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). 7[(iv) Authorisation for Annual Requirement shall be issued only where SIONs or valid Ad hoc norms exists on the date of issue of Authorisation. However, no Authorisation f .....

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surfactants, relevant fabrics and marble. 4.45 A 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. (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. .....

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ficate (a) Bond Waiver: In case Authorisation holder exports first (before effecting imports) by using imported inputs / indigenously procured inputs, 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 considered. (i) For such a request, an applicant .....

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C) 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) While allowing waiver of Bond for such exports, Regional Authority m .....

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s para shall not exceed 24 months from the date of issue of Authorisation. (v) Copy of the Bond Waiver Certificate will also be endorsed by the Regional Authority to the Customs at the Port of Registration by post till system of transmitting these through EDI mode under message exchange is introduced between DGFT and CBEC. (b) Export Obligation Discharge Certificate (EODC): (i) On completion of exports and imports, the Authorisation holder shall submit online application in ANF-4F as in (a) (i) .....

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through EDI under message exchange between DGFT and CBEC is introduced. (c) Ordinarily, redemption of BG / LUT shall not preclude customs authority from conducting random checks and from taking action against Authorisation holder for any misrepresentation, misdeclaration and default detected subsequently as per the Customs Act. (d) Authenticity of such Certificate shall be verified by referring to DGFT website (dgft.gov.in) or from the websites of Zonal offices of DGFT. Zonal offices of DGFT sh .....

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e 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 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, Chapter 4 of HBP v1 (2004-2009) as notified on 31.8.2004 , and Chapter 4 of HBP v1 (2009-14) as notified on 27.08.2009 respectively as amende .....

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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 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 o .....

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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 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 .....

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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 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( .....

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issued for import of drugs from unregistered sources with pre import condition. Import of drugs from unregistered sources issued with pre import condition shall be regularised in the following manner: (i) The Authorisation holder 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 th .....

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characteristics of the drug exported matches with that of export item described in the Advance Authorisation. However, the Authorisation holder shall pay customs duty with applicable interest to the Customs Authority on unutilized 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 bon .....

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/ Customs Authority immediately. Exporter can also make suo motu payment of customs duty and interest based on self/own calculation as per procedure laid down by DoR. (b) Mode of payment: Following modes of payment are available: (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 .....

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g the case. RA may direct licence holders to pay balance amount of customs duty after informing the reasons of the difference in the liability worked out by Authorisation holder and the calculations by Regional Authority. In such 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 amou .....

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be without prejudice to any other action that may be taken by Customs Authorities at any stage under Customs Act, 1962. 4.51 Maintenance of Proper Accounts Every Advance Authorisation 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 or 4I , as applicable. These records are required to be sent to the concerned Regional Authority at the beginning of each licens .....

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st for EODC, No BG / LUT condition under Advance Authorisation / DFIA scheme or endorsement of transferability under DFIA scheme can be considered subject to submission of following documents in lieu of those original 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 do .....

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edemption of BG / LUT or clearance after endorsement of No BG / LUT condition or endorsement of transferability, shall verify the genuineness of such shipping bill (s) and ensure that no double benefit against 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. 4.54 A .....

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of export or six months (or additional time allowed by RBI for realization) from the date of realization of export proceeds, whichever is later. 3[(d) Late cut provisions given in para 9.02 of Hand Book of Procedures are also applicable for DFIA. However, in respect of export of raw sugar under SION E52, 12 months relaxation is provided for imposition of late cut.] 4.55 Facility for Split DFIA Split Authorisations of DFIA subject to a minimum of CIF value of ₹ 10 lakh each and multiples th .....

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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 Regional Authority concerned. 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 .....

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ree 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 Application for Replenishment Authorisation (a) Application for REP Authorisation shall be filed onl .....

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h a certificate from nominated agencies certifying carat / value of studdings in case of studded jewellery. (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 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 e .....

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ic 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 nonmechanised 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 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) .....

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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% d) Gold / silver / platinum medallions & coins (excluding coins of nature of legal tender) 1.5% e) Gold / silver / platinum fin .....

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in item of export plus admissible wastage / manufacturing loss. In the case of Studded Jewellery, the calculation of the quantum of precious metal shall be done excluding the weight of studding. 4.63 Loss of Gem and Jewellery in transit Consignments of gem and jewellery items exported out of country and lost in transit after exports, where foreign exchange against such exports has been realised or insurance claims settled, will also be eligible for REP Authorisation. 4.64 Gem & Jewellery Re .....

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s / semi- precious stones other than emerald up to 10% of CIF value of Authorisation within its overall CIF value. (b) Gem REP Authorisation will be as per the replenishment rate prescribed in Appendix 4F and the scale of replenishment on the remaining FOB value in the case of studded jewellery shall be as given in Appendix-4G. 4.65 Agency Commission Exporter availing scheme of gold / silver / platinum jewellery are allowed to pay agency commission subject to the guidelines laid down by RBI. VA .....

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ts value, FOB value of exports and value addition achieved. If purity of gold/silver/platinum used is same in respect of all or some of items made out from each of these metals for export, exporter may give total weight of gold/silver/platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight and value of precious / semi-precious stones / diamonds / pearls used in manufacture and weight / value of any .....

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s attested Tax invoice for export/supplies as prescribed under GST rules; (iii) Bank certificate/e-BRC of realisation in Appendix 2U. (b) In case of personal carriage of jewellery by foreign buyer, following documents should be submitted by the exporter/seller as proof of exports for claiming export entitlements: (i) Copy of shipping bill filed by Indian Seller; (ii) copy of Currency Declaration Form filed by Foreign Buyer with Customs at the time of his arrival; and (iii) Foreign Exchange Encas .....

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ess For conversion of quantity of gold/ silver/platinum in terms of equivalent quantity in terms of fineness, following formula shall be used: (i) Where items of gold has been exported in terms of carats, quantity of gold shall be multiplied by number of carat of gold exported, divided by 24 and thereafter again divided by 0.995/0.999/0.900 to arrive at equivalent quantity of gold in terms of fineness of 0.995/0.999/0.900 respectively; and (ii) Wherever purity of item of export is expressed in t .....

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respect of gold. However, silver shall be released to exporters in multiples of 1 Kg only. Any balance of gold/ silver/ platinum shall be available to exporter along with his future entitlement. Gold/ silver shall be released by the nominated agencies in terms of 0.995 fineness or more and platinum in terms of 0.900 fineness or more. 4.71 Terms of payment Export of gold / silver / platinum jewellery and articles thereof shall be against irrevocable letter of credit, payment of cash on delivery b .....

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t by courier shall also be allowed through Custom Houses at Mumbai, Kolkata, Chennai, Kochi, Coimbatore, Delhi, Jaipur, Bangaluru, Ahmedabad and Hyderabad upto FOB value of ₹ 20 lakh per consignment. 4.73 Export by Post 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) Shipping bills or Tax invoice for export/supplies as prescribed under GST rules presented at foreign Post Office; (ii) .....

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y Laboratories (AGS Laboratories),8917 West Sahara Avenue, Las Vegas, Nevada 89117; (3) Central Gem Laboratory, Miyagi Building, 5-15-14 Ueno TaitoKu, Tokyo, Japan; (4) Diamond Trading Company, Maidenhead, UK; (5) European Gemological Laboratory (EGL), USA; (6) Gemological Institute of America (GIA), USA; (7) Hoge Road Voor Diamond, Antwerp, (HRD); (8) International Diamond Laboratories DMCC, Dubai. (9) The Robert Mouawad Campus, International Gemological Institute (IGI) USA; (10) World Diamond .....

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amonds 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 details should be endorsed in the shipping bill, so far as the dimensions and other specifications/ details of the diamonds are concerned, so as to establish a clear cor .....

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f 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 import by 25th of the month, succeeding the end of the quarterly period, to ensure that the exports are effected within the stipulated time period. 4.76 Enlistment /Authorisa .....

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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. Based on the Inspection Report and recommendations of the GJEPC, the concerned laboratory would be considered for inclusion in paragraph 4.42 or 4.43 of FTP as the case may be. 4.77 Export Against Supply By Foreign Buyer (a) Before clearance of each consignment of import supplied .....

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/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 Duty leviable on imported gold/ silver/ platinum, alloys, findings and mountings of gold/ silver/ platinum and plain semifinished gold/ silver/ platinum jewellery etc. Integrated Goods and Services tax and Compensation Cess leviable under Section 3(7) AND 3(9) of Customs Tariff Act shall be payable separately .....

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uty (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 .....

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y 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 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 / expo .....

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rt 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 tax invoices for export/supplies as prescribed under GST rules ; (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 th .....

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rice of such items plus 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 be payable separately on imports. BG /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 Ce .....

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rted for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. Such accounts shall be maintained for a minimum period of three 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 .....

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ting 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 exhibition within 45 days of close of 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 exhibition .....

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/fashion shows overseas. Personal carriage/export through airfreight/post parcel route of gold/silver/ platinum jewellery, cut and polished diamonds, precious, semi-precious stones, beads and articles as samples upto 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 fro .....

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t 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/sale in permitted shops set up abroad or 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 .....

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oods 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 Export against supply by Nominated Agencies 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 Ag .....

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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 basis under Replenishment Scheme must book 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 .....

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e 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 proceeds are realised. (d) Exports shall be 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 requir .....

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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 and Compensation Cess leviable under Section 3(7) AND 3(9) of Customs Tariff Act shall be payable separately on imports. On failure to effect exports within the period prescribed, the nominated agencies 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 .....

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king 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 price and repay Gold Loan within 180 days from date of export. This price shall be communicated to nominated agencies who will issue a certificate showing final confirmation of the rate to the bank negotiating documents, to ensure export proceeds are realized at this rate. (e) Nominated agencies may accept payment in dollars .....

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ort 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 extension in EO period will be allowed. Advance Authorisation holder may also import gold as replenishment after completion of exports. (c) Advance Authorisation holder may obtain gold /silver / platinum from nominated agencies in lieu of direct imports. In such a case, EO will be required to be fulfill .....

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ave 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 prejudice to any action that may be taken against exporter under FT(D&R) Act, Order or Rules Issued hereunder as amended from time to time. 4.87 Replenishment Authorisation for Import of Consumables etc. Application for import of co .....

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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 Companies are also permitted to operate on the above lines. 4.89 Personal Carriage of Gems & Jewellery Import Parcels Personal carriage of gems & jewellery import parcels by an Indian importer/ Foreign National may be permitted in .....

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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 allowed to re-import duty free jewellery rejected and returned by buyer up to 2% of FOB value of exports in preceding licencing year (based on CA certified copy of export of preceding year) with refund of any duty exemption/refund/replenis .....

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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 customs notification to establish that goods are the same which were exported. 4.94 Guidelines/ Monitoring for import of precious metal by the Nominated Agencies The guidelines on import of precious metal by the nominated agencies and moni .....

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en 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 action under FT (DR) Act 1992, as amended, after affording opportunity of personal hearing. (ii) Monitoring by Gems & Jewellery Export Promotion Council: Monitoring in respect of Nominated Agencies MMTC Ltd, Handicraft and Handlooms .....

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e 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. In case of delay in filing or non-submission of half yearly return within 15 days of every completed half year, GJEPC shall seek comments of defaulting Nominated Agencies. GJEPC will also forward the particulars of defaulting Nominated .....

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pril (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 appropriate action within 30 days for suspension / cancellation of the Nominated Agency Certificate. (c) DGFT headquarters can also review the performance of Nominated Agencies, whenever necessary. ******************** Notes:- 1. Inse .....

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2015-2020 - Dated 14-05-2018, before it was read as, "(i) Regional Authority may also issue Advance 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." 6. Substituted vide PUBLIC NOTICE No. 9/2015-2020 - Dated 14-05-2018 .....

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