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    Trade Notice No. 03/2024 addresses the applicability of...

    Trade Notice 03/2024: No Retroactive Application for Advance Authorizations; Clarifies Notification 71/2023 Rules.

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    DGFTMay 25, 2024Circulars

    Trade Notice No. 03/2024 addresses the applicability of Notification No. 71/2023 dated 11.03.2024 issued by the Directorate General of Foreign Trade. The notification clarifies that the provisions of Notification No. 71/2023 are not applicable retrospectively. Advance Authorizations (AA) issued before 11.03.2024 will be governed by the provisions in place at the time of their issuance. The notification also states that amendments to include QCO exemption on AA issued before 11.03.2024 are not allowed. Additionally, the clubbing of AA issued under Notification No. 71/2023 with those issued before that date is not permitted. This Trade Notice has been approved by the Competent Authority and signed by the Joint Director General of Foreign Trade.

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    ActsIncome Tax