FTP ECGC

FEDAI EXIM BANK

IES GOLD CARD
1. FOREIGN TRADE POLICY (2015-2020)
PART- B - EXPORTS AND IMPORTS FREE UNLESS REGULATED
1. HS CODE-
1. GENERALY, TRADE IS FREE BUT SOMETIMES REGULATED BY PROVISSION, RESTRICTION AND SPECIAL TRADING RIGHTS
ONLY GIVEN TO STEs, DEFINED IN ITC(HS)
2. LIST OF FREE,PROHIVITED, RESTRICTED AND STE ITEMS CAN BE VIEWED IN DGFT.GOV.IN
3. THERE ARE SOME ITEMS WHICH ARE FREE BUT HAVE TO COMPLY WITH CONDITIONS STIPULATED IN OTHER ACTS
4. GOODS ARE CLASSIFIED BASED ON THEIR GROUP, SUB-GROUP OF 2/4/6/8 DIGITS
5. INDIAN HS IS ALLINED WITH INTERNATIONAL HS MAINTAINED BY WORLD CUSTOMS ORGANIZATION (WCOOMD.ORG)FOR FIRST 6 DIGITS
6. DOMESTIC LAWS/RULES/ORDERS/REGULATIONS/TECHNICAL SPECIFICANS/ENVIRONMENTAL SAFETY AND HEALTH NORMS APPLICABLE TO DOMEST
GOODS WILL APPLY TO IMPORTED GOODS ALSO UNLESS SPECIFICALLY EXEMPTED.
7. HOWEVER, GOODS TO BE UTILISED FOR MANUFACTURE OF EXPORT PRODUCTS MAY BE EXEMPTED FROM DOMESTIC STANDARD/QUALITY SPECIFI
8. LICENCING FACILITY IS AVAILABLE FOR IMPORTERS AND EXPORTERS FOR GOODS WHICH ARE NOT FREELY TRADEABLE FROM
LICENCING AGENCY/REGIONAL AUTHORITY
2. IE CODE -
1. AN IE CODE IS A 10 DIGIT NUMBER ALLOTED BY DGFT MANDATORY FOR EVERY IMPORTER OR EXPORTER
2. ELECTRONIC FACILITY OF IEC IS E-IEC
3. GET IE CODE BY RA OF DGFT OR E-IEC SITE BY ANF-2 FORM
4. ONLY ONE I E CODE IS PERMITED AGAINST ONE PAN
3. MANDATORY DOCUMENTS FOR IMPORT AND EXPORT
a) IMPORT
1.BILL OF LADING/AWB/LORREY RECEIPT/RAILWAY RECEIPT/POSTAL RECEIPT
2.COMMERCIAL INVOICE CUM PACKING LIST
3. BILL OF ENTRY
b) EXPORT
3. IS SHIPPING BILL OR BILL OF EXPORTS
c) FOR IMPORT OF SPECIFIC GOODS WHICH ARE RESTRICTED NOC FRM RA DGFT OR LICENCE UNDER ANY LAW IS REQUIRED.
4. RESTRICTIONS
1. PUBLIC MORALS
2. HUMAN, ANIMAL OR PLANT LIFE OR HEALTH
3. PLANETS TRADEMARKS AND COPY RIGHTS AND PREVENTION OF DEPECTIVE PARCTICES
4. USE OF PRISON LABOUR
5. NATIONAL TREASURES OF ARTISTIC, HISTORIC OR ARCHEOLOGICAL VALUE
6. CONSERVATION EXHUSTIBLE NATURAL RESOURCES
7. TRADE OF FISSIONABLE MATERIAL OR MATERIAL FROM WHICH THEY ARE DERIVED
8. ARMS AMMUNITION OR IMPLEMENTS OF WAR
9. EXPORT OF SPECIAL CHEMICALS, ORGANISMS,MATERIALS AND TECHNOLOGIES (SCOMET) ITEMS
WILL BE AS INDICATED IN APPENDIX 3 OF SCHEDULE 2 ITC(HS) FOR IMPORT EXPORT ITEMS
10. SOME TIMES ACTRUAL USER CAN ONLY IMPORT A GOODS. THEN PROFF OF ACTRUAL USER REQUIRED.
11. RESTRICTED GOODS CAN BE IMPORTED OR EXPORTED WITH AN AUTHORIZATION COMPLIED WITH
PROCEDURES PRESCRIBED IN NOTIFICATION/PUBLIC NOTICE IN THIS REGARD
5. TERMS AND CONDITIONS OF AN AUTHORIZATION
a) DESCRIPTION, QUANTITY AND VALUE OF GOODS
b) ACTRUAL USER CONDITION
c) EXPORT OBLIGATION
d) MINIMUM VALUE ADDITION TO BE ACHIEVED
e) MINIMUM EXPORT/IMPORT PRICE
f) BANK GUARANTEE/LEGAL UNDERTAKING/BOND WITH CUSTOMS AUTHORITY/RA
g) VALIDITY PERIOD FOR IMPORT/EXPORT AS SPECIFIED IN HANDBOOK PROCEDURES
(GOODS ALREADY ARRIVED IN COSTOMS CAN ONLY ENTER TO DTA AFTER GETTING THIS AUTHOEIZATION)
(THIS IS AN AUTHORIZATION NOT A RIGHT- DGFTRA CAN ANY TIME REFUSE TO RENEW )
(PENAL ACTION AND PLACING OF AN ENTITY IN DENIED ENTITY LIST (DEL) IF EXPORTER BREAKS ANY RULES OR REGULATIONS)
6. COUNTRY PROHIBITIONS
1. TRADE OF ARMS FROM/TO IRAQ IS BANNED. BUT NO OBJECTION CERTIFICATE (NOC) FOR ONLY EXPORT FROM DEPARTMENT OF DEFENCE PRODUC
2. TRADE WITH ISLAMIC STATE IN IRAQ AND THE LEVANT (ISIL ALSO KNOWN AS DAESH), AL-NUSRAH FRONT AND OTHER INDIVIDUALS, GROUPS, UNDE
ENTITIES ASSOCIATED WITH AL-QUIDA IS BANNED.(OIL AND REFINED OIL PRODUCTS ,MODULERS REFINERIES AND RELATED MATERIALS,ITEMS OF CU
3. DIRECT AND INDIRECT TRADE WITH DEMOCRATIC PEOPLES REPUBLIC OF KOREA IS PROHIBITED. CHECK WWW.UN.ORG/DOCS/SC AND WWW.IAEA.O
4. DIRECT/ INDIRECT TRADE WITH IRAN IS PROHIBITED
5. TRADE OF CHARCOL IS PROHIBITED FROM SOMALIA
7. STATE TRADING ENTERPRISES
STATE TRADING ENTERPRISES ARE GOVERNMENTAL OR NON GOVERNMENTAL ENTERPRISES INCLUDING MARKETING BOARDS, WHICH DEALS WITH G
STEs HAVE GIVEN SPECIAL PRIVILIDGE TO TREADE IN SOME GOODS AS DEFINED IN ITC(HS)
8. TRADE WITH SPECIFIC COUNTRIES
1. TRADE WITH RUSSIA UNDER DEBT REPAYMENT AGREEMENT
2. BILATERAL TRADE BETWEEN INDIA AND NEIGHOURING COUNTRIES
9. IMPORTS
1.IMPORT OF SAMPLES AS PER HANDBOOK
2.IMPORT OF GIFTS IS FREE
3. BONIFIED HOUSEHOLD GOODS AND PERSONAL EFFECTS MAY BE IMPORTED AS PART OF PASSENGER BAGAGE AS PER LIMITS SCANTIONED BY BA
EXAMPLE- SAMPLE ARE FREELY ALLOWED, DRAWINGS, PATTERNS , LEBELS , PRICE TAGS , BOTTONS, BAGS, BELTS, TRIMMING AND ESTABLISHMENT
AS A PART OF PASSENGER BAGGAGE WITHOUT ANY AUTHORIZATION
4. CAPITAL GOODS, EQUIPMENTS, COMPONENTS, PARTS AND ACCERORIES WHEATHER IMPORTED OR LOCAL EXCEPT THOSE RESTRICTED UNDER ITC
MAY BE SENT ABROAD FOR REPAIRS, TESTING AND QUALITY IMPROVEMENTS OR UPGRADATION AND RE IMPORTED WITHOUT AN AUTHORIZATION
5. IMPORT OF GOODS USED IN PROJECT ABROAD AFTER COMPLETION OF PROJECT WITHOUT ANY AUTHORIZATION
6. IMPORT OF NEW/SCEOND HAND/SAMPLES OF PROTOTYPES MAY ALLOWED ON PAYMENT OF DUTY WITHOUT AN AUTHORIZATION
TO ACTRUAL USER ENGAGE IN PRODUCTION/ HAVING INDUSTRIAL LICENCE LETTER OF INTENT FOR RESEARCH IN ITEM FOR WHICH PROTOTYPE IS S
FOR PRODUCT DEVLOPMENT RESEARCH
7. IMPORT THROUGH A RESTRICTED COURIER SERVICE ARE PERMITTED AS PER NOTIFICATION ISSUED BY DOR.
HOWEVER, IMPORTABILITY, EXPORTABILITY OF SUCH ITEM IS AS PER FTP, ITC(HS)
8. SCEOND HAND CAPITAL GOODS IMPORTABLE AGAINST AUTHORIZATION
9. RE-FURBISHED/RE CONDITIONED SAPRES OF CAPITAL GOODS
(SUBJECT TO PRODUCTION OF CHARTERED ENGINEERS CERTIFIVATE
THAT SUCH SPARES HAVE ATLEAST 80% RESIDUAL LIFE OF ORIGINAL SPARES)
10. ALL OTHER SCEONDHAND CAPITAL GOODS ARE FREE
11. SCEOND HAND GOODS OTHER THAN CAPITAL GOODS ARE RESTRICTED IMPORTABLE AGAINST AUTHORIZATION.
12. IMPORT OF ANY FORM OF METALIC WASTE,SCRAP WILL BE SUBJECT TO CONDITION THAT IT WILL NOT CONTAIN HAZARDOUS
TOXIC WASTE, RADIO ACTIVE CONTAMINATED WASTE/SCRAP
CONTAINING RADIO ACTIVE MATERIAL
13.SEZ UNIT DEVELOPER CO DEVELOPER MAY ALLOWED TO DISPOSE OF ANY WASTE OR SCRAP IN DTA WITHOUT AUTHORIZATION
14. NO SPECIFIC PERMISSION OF RA IS REQUIRED FOR LEASED FINANCED CAPITAL GOODS.
15. WHENEVER ANY DUTYFREE IMPORT IS ALLOWED OR WHERE OTHERWISE SPECIALY STATED IMPORTER SHALL EXECUTE LUT/BG/BOND FOR CLEA
IN CASE OF LOCAL SOURCING, AUTHORIZATION HOLDER SHALL FURNISH LUT/BG/BOND TO RA CONCERNED BEFORE SOURCING MATERIAL FROM LOC
NOMINATED AGENCY
17. PRIVATE/PUBLIC BONDED WAREHOUSES MAY BE SETUP IN DTA AS PER TERMS AND CONDITIONS ISSUED BY DOR
ANY PERSON MAY IMPORT GOODS EXCEPT PROHIBITED ITEMS, ARMS AND AMMUNIATION, HAZARDOUS WASTE
AND CHEMICALS AND WAREHOUSE THEM IN SUCH BONDED WAREHOUSES. SUCH GOODS MAY BE CLEARED FOR HOME CONSUMPTION IN ACCORDAN
CUSTOMS DUTY WILL BE PAID AT THE TIME OF CLEARANCE OF GOODS. IF SUCH GOODS ARE NOT CLEARED WITHIN 1 YEAR OR PERIOD PERMITTED BY
IMPORTER HAVE TO RE-EXPORT SUCH GOODS.
18. HIDE, SKINS AND SEMI FURNISHED LEATHER MAY BE IMPORTED IN PUBLIC BONDED WAREHOUSE FOR THE PURPOSE OF DTA SALE
UNSOLD ITEMS CAN BE RE-EXPORTED FROM WAREHOUSE AT 50% EXPORT DUTY (NA FOR PRIVATE BONDED WARE HOUSE)
19.SALE OF GOODS ON HIGH SEA FOR IMPORT INTO INDIA MAY BE SUBJECT TO FTP OR ANY OTHER RULES
10. EXPORTS
1. ALL GOODS MAY BE EXPORTED WITHOUT ANY RESTRICTIONS, BUT SUCH EXPORTS ARE REGUALTED BY ITC(HS)/FTP/ANY OTHER LAW
ANY GOODS NOT INCLUDED IN ITC(HS) MAY BE EXPORTED WITHOUT AUTHORIZATION
2. EXEMPTION/REMITION OF SERVICE TAX IN GOODS AND SERVICES EXPORTED FROM DTA TO UNITS IN EOU/EHTP/STP/BTP
3. FOR GIVING ANY BENIFIT TO THE SUPPORTING MANUFACTURERS, THE NAME OF BOTH SUPPORTING MANUFACTURERS AND MERCHANT EXPORTER
MUST SPECIFY IN ARE-1/ARE-3/SHIPPING BILL/BILL OF EXPORT/AIRWAY BILL.
4. THIRD-PARTY EXPORT EXCEPT DEEMED EXPORT IS ALLOWED SUBJECT TO SHIPPING BILL INDICATE NAME OF THIRD PARTY AND EXPORTER
BRC, EXPORT ORDER , INVOICE SHOULD BE IN NAME OF THIRD PARTY.
5. EXPORT OF SAMPLE AND FREE CHARGED GOODS SHALL BE GOVERNED BY PROVISION IN PARA 2.66 HANDBOOK
6. GOODS INCLUDING EDIBLE ITEMS FOR VALUE NOT EXCEEDING 5,00,000 IN A LICENCING YEAR, MAY BE EXPORTED AS A GIFT, SUBJECT TO ITC(HS) F
7. EXPORT OF PASSENGER BAGGAGE- PERSONAL BAGGAGE MAY BE EXPORTED ALONG WITH PASSENGER, OR
IF UNACCOMPANIED, ONE YEAR BEFORE THE PASSENGER DEPARTURE FROM INDIA SUBJECT TO ITC(HS)
GOVT OF INDIA OFFICIALS FOR ABROAD POSTING CAN TAKE PERSONAL BAGGAGE IN RESPECT OF FREE RESTRICTED OR PROHIBITED
SAMPLE OF ITEMS OTHERTHAN FREELY EXPORTABLE CAN BE TAKEN AS A PASSANGER BAGAGE
8. GOODS IMPORTED INACCORDANCE WITH FTP, MAY BE EXPORTED IN SAME OR SUBSTANTIALY THE SAME FORM WITHOUT
AN AUTHORIZATION PROVIDED FREE IN ITC(HS)
9. GOODS INCLUDING CAPITAL GOODS (BOTH NEW AND 2ND HAND) MAY BE IMPORTED FOR RE-EXPORT PREDETERMINED, PROVIDED-
i) IMPORTER CLEAR GOODS UNDER CUSTOMS BOND
ii) GOODS ARE FREELY EXPORTABLE OR RESTRICTED ITEMS BUT NOT PROHIBITED ITEMS
iii) EXPORT IS AGAINST FREELY CONVERTABLE CURRENCY
10. CAPITAL GOODS WHICH ARE FREELY TRADABLE (IF ABOVE 3 CONDITION NOT FOLLOWED)
MAY BE IMPORTED FOR RE- EXPORT ON EXECUTION OF LUT/BG WITH CUSTOMS AUTHORITY
11.GOODS IMPORTED AGAINST PAYMENT IN FREELY CONVERTABLE CURRENCY
IS PERMITED FOR EXPORT IN FREELY CONVERTIBLE CURRENCY EXCEPT BIRD EGGS AND RICE
12. RE-EXPORT OF GOODS TO THE NOTIFIED COUNTRIES (IRAN)
WOOD BE PERMITTED IN INR SUBJECT TO MINIMUM VALUE ADDITION OF 15 %
13. RE-EXPORT OF FOOD, MEDICINE AND MEDICAL EQUIPMENTS NAMELY ITEMS COVERED UNDER CHAPERT 2,4,7,11, 15-21, 23,30,90
WILL NOT SUBJECT TO MINIMUM VALUE ADDITION REQUIREMENT OF IRAN
14. COURIER SERCICE - SAME AS IMPORT
15. REPLACEMENT AND REPARED GOODS- GOODS OR PARTS BEING EXPORTED AND FOUND DEFECTIVE/DAMAGED OR UNFIT FOR USE
MAY BE REPALCED OR REPAIRED FREE OF CHARGE BY EXPORTER AND SUCH GOODS SHALL BE ALLOWED CLEARANCE BY CUSTOMS AUTHORITIES
PROVIDED NOT RESTRICTED AS PER HS.
16. WARRANTY SPARES WHEATHER LOCAL OR IMPORTED OF PLANT, EQIPMENT, MACHINERY, AUTOMOBILES OR ANY OTHER GOODS
MAY BE EXPORTED ALONG WITH MAIN EQUIPMENT BUT WITHIN CONTRACTED WARRANTY PERIOD, SUCH AS GOODS SUBJECT TO RBI APPROVAL
17. PRIVATE BONDED WAREHOUSES EXCLUSIVELY FOR EXPORTS MAY BE SETUP IN DTA AS PER TERMS AND CONDITIONS OF DOR
SUCH WAREHOUSES SHALL BE ENTITLED TO PROCURE GOODS FROM DOMESTIC MANUFACTURERS WITHOUT PAYMENT OF DUTY
SUPPLIES MADE BY DOMESTIC SUPPLIERS TO SUCH NOTIFIED WIREHOUSES SHALL BE TREATED AS PHYSICAL EXPORTS
PROVIDED PAYMENT ARE MADE IN FREE FOREIGN EXCHANGE.
11. PAYMENT AND RECEIPT FOR IMPORT AND EXPORT
1. ALL EXPORT CONTRACT AND INVOICES, SHALL BE DENOMINATED EITHER IN FREELY CONVERTIBLE CURRENCY OR INR
BUT EXPORT PROCEEDS TO BE REALIZED IN FREELY CONVERTIBLE CURRENCY.
2. HOWEVER, EXPORT PROVEEDS AGAINST SPECIFIC EXPORTS MAY BE ALSO REALISED IN RUPEES, PROVIDED IT IS THROUGH
A FREELY CONVERTIBLE VOSTRO ACCOUNT.
3.CONTRACT FOR WHICH PAYMENT ARE RECEIVED THROUGH ACU CAN BE DENOMINATED IN ACU DOLLAR.
4. EXPORT CONTRACT, INVOICES CAN BE DENOMINATED IN INR AGAINST EXIM BANK/GOI LINE OF CREDIT (REPAYMENT OF LOAN TAKEN BY GOVT)
5. EXPORTS TO IRAN AND REALIZATION IN INR - ELIGIBLE FOR FTP BENIFITS INCENTIVES
12. NON REALIZATION OF EXPORT PROCEEDS
1. IF AN EXPORTER FAILS TO REALIZE EXPORT PROCEEDS WITHIN TIME. HE IS LIABLE TO TO PAY PENALTY AND RETURN ALL THE BENIFITS AVAILED B
UNDER PROVISION OF FT(D&R) ACT.
2. IN CASE AN EXPORTER UNABLE TO REALIZE EXPORT PROCEEDS, FOR REASONS BEYOND ITS CONTROLL. MAY APPROACH RBI FOR WRITTING OFF T
AS PER PROCEDURE.
3. THE PAYMENT REALIZED THROUGH INSURANCE COVER ELIGIBLE FOR BENIFITS AS PER PROCEDURE.
13.EXPORT PROMOTION COUNCIL
1. ORGANIZATIONS FOR EXPORTERS, TO SETUP TO PROMOTE AND DEVELOP INDIAN EXPORTS.
2. EACH COUNCIL IS RESPONSIBLE FOR PROMOTION OF A PARTICULAR GROUP OF PRODUCTS/PROJECT/SERVICES.
3. EPC,S ARE ALSO BE ELIGIBLE TO FUNCTION AS A REGISTERING AUTHORITY TO ISSUE REGISTRATION CUM MEMBERSHIP CERTIFICATE(RCMC).
4. RCMC IS AN AUTHORIZATION TO IMPORT EXPORT FOR FOR RESTRICTED ITEMS IN ITC(HS)
5. TO GET CONCESSION UNDER FTP IT IS REQUIRED TO UPLOAD RCMC ON IMPORTER/EXPORTER PROFILE OF DGFT SITE
6. CERTIFICATE OF REGISTRATION AS EXPORTER OF SPICES (CRES) ISUED BY SPECIES BOARD SHALL BE TREATED AS RCMC
14. POLICY INTERPRETATION AND RELAXTATION AND PERSONAL HEARING, SETTLEMENT COMMISSION BOARD
1.POLICY INTERPRETATION (HANDBOOK PROCEDURES) IS ON SOLE DECITION OF DTFT. POLICY INTERPRETATION COMMITTEE MAY BE CONSTITUTED
2. DGFT MAY GRANT EXEMPTION/RELAXATION/RELIEF TO ANY PERSON OR CLASS OR CATEGORY OF PERSONS FROM ANY PROVISSION UNDER FTP.
3. DGFT CONSULTING COMMITTEE - 1) NORMS COMMITTEE 2) EPCG COMMITTEE 3) POLICY RELAXATION COMMITTEE
4. AFTER APLLYING FOR RELAXATION TO ABOVE NORMS, IF EXPORTER IS NOT HAPPY HE CAN APPLY DIRECTLY TO DGFT BY PERSONAL HEARING
5. FOR FIRMS WHO HAVE DEFAULTED UNDER FTP FOR REASONS BEYOND ITS CONTROLL, MERGER AND ACQUISITION, REHABITATION OF SICK UNITS
A SETTLEMENT COMMISSION IN CENTRAL BOARD OF EXCISE AND CUSTOMS IS PRESENT
15.SELF CERTIFICATION OF CERTIFICATE OF ORIGIN
1. CERTIFICATE OF ORIGIN OF VARIOUS PTA,FTA,CECA,CEPA WAS CAN BE ISSUED BY AGENCIES UNDER APPENDIX 2B AND ANF FORMS.
NOW SELF CERTIFICATION IS CONSIDERED
2. FOR MANUFACTURERS WHO ARE ALSO STATUS HOLDERS SELF CERTIFICATION WILL BE PERMITTED ONLY TO THE GOODS THAT ARE MANUFACTUR
ISSUED TO THEM.
3. STATUS HOLDER EXPORTER CAN CAN BE ELIGIBLE FOR SELF CERTIFICATION IF IT IS AUTHORISED BY DGFT.
4. THIS SCHEME AND ALONG WITH ITS PENALTY PROVISIONS WILL CAME TO EFFECT
ONLY WHEN INDIA INCORPORATE THE SCHEME INTO SPECIFIC AGREEMENTS
WITH ITS PARTNERS AND THE NAME IS APPROPRIATELY NOTIFIED BY DGFT.
CHAPTER -3 -EXPORT FORM INDIA SCHEMES
16. MERCHANDISE EXPORTS FROM INDIA SCHEMES (MEIS)
1.TO OFFSET INFRASTRUCTURAL INEFFICIENCY AND ASSOCIATE COST INVOLVED IN EXPORT OF GOODS WHICH ARE HAVING HIGH EXPORT INTENTITY
ITC HS APPENDIX 3B LISTED HS CODES WILL BE ELIGIBLE FOR BENEFITS
2.THE BASIS OF CALCULATION OF BENEFIT IS LESSER THAN i) REALISED FOB VALUE FOR EXPORTS ii) FOB VALUE AS GIVEN IN SHIPPING BILL
3.EXPORTS OF GOODS THROUGH COURIER OR FOREIGN POST OFFICE USING E-COMMERCE (APPENDIX 3C) OF FOB UPTO RS.25000 PER CONSIGNMEN
WILL BE ENTITLED FOR THIS REWARDS UNDER MEIS.
4. PROHIBITIONS
i) EOUS/EHTPS/BTPS/BTPS/STPS WHO ARE AVAILING DIRECT TAX BENIFITS, ,
ii) SEZ/EOU/EHTP/BTP/FTWZ PRODUCTS EXPORTED THROUGH DTA UNITS
iii) EXPORT MADE BY UNIT IN FTWZ
iv) SUPPLIES MADE FROM DTA UNITS TO SEZ UNITS
v) EXPORT OF IMPORTED GOODS (DISCUSSED ABOVE),
vi) EXPORTS THROUGH TRANSSHIPMENT(GOODS ORIGINATED FROM OTHER COUNTRY TRANSSHIPED THROUGH INDIA),
vii) DEEMED EXPORTS AND SERCICE EXPORTS
viii) DIAMOND GOLD SILVER PLATINUM OTHER PRECIOUS METAL IN ANY FORM INCLUDING PLAIN AND STUDDED JEWEELERY AND ANY PRECIOUS OR S
ix)PRODUCTS WHERE PRECIOUS METALS/DIAMOND/STONES ARE USED
x) ORES AND CONCENTRATES
xi) RED SANDERS AND BEACH SAND,
xii) CRUDE PETROLIOUM OIL AND CRUDE,
xiii) CEREALS
xiv) SUGER, MEAT AND MEAT PRODUCTS, MILK AND MILK PRODUCTS UNLESS SPECIFICALLY NOTIFIED IN APPENDIX 3B,
xv) ITEMS WHICH ARE RESTRICTED/PROHIBITED FOR EXPORTS UNDER SCHEDULE OF ITC(HS),
xvi) EXPORT PRODUCTS WHICH ARE SUBJECT TO MINIMUM EXPORT PRICE OR EXPORT DUTY,
17.SERVICE EXPORTS FROM INDIA SCHEME (SEIS)
SERVICE EXPORTS FROM INDIA SCHEME (SEIS) AIMS TO PROMOTE EXPORT OF SERVICES FROM
INDIA BY PROVIDING 5 OR 7 % INCENTIVE ON NET FOREIGN INCOME IN THE FORM OF  DUTY CREDIT SCRIPS FOR ELIGIBLE EXPORTS. 
ELIGIBLITY
1. SERVICE PROVIDERS OF NOTIFIED SERVICES(SUPPLY OF SERVICE TO ANY OTHER COUNTRY AND SUPPLY OF SERVICE TO A SERVICE CONSUMER)
2. SERVICE PROVIDER SHOULD HAVE MINIMUM NET FREE FOREIGN EXCHANGE EARNING OF $ 15000 IN PREVIOUS FINANCIAL YEAR
INDIVIDUAL SERVICE PROVIDERS AND SOLE PROPRIETORSHIP MINIMUM NET FREE FOREIGN EXCHANGE EARNING CRITERIA IS $ 10000
3.PAYMENT IN INR FOR SERVICE CHARGES EARNED FOR SPECIFIED SERVICES (APENDIX 3E), SHALL BE TREATED IN DEEMED FOREIGN EXCHANGE AS
4. NET FOREIGN EXCHANGE EARNINGS= GROSS FOREIGIN EXCHANGE EARNING - TOTAL PAYMENT OF FOREIGN EXCHANGE(ONLY SERVICE SECTOR)
BY IEC HOLDER TO THAT FINANCIAL YEAR
INELIGIBILITY
1. FOREIGN EXCHANGE REMITTANCES OTHER THAN THOSE EARNED FOR RENDERING OF NOTIFIED SERVICES WOULD NOT BE COUNTED FOR ENTITLE
2. OTHER SOURCES OF FOREIGN EXCHANGE EARNINGS SUCH AS EQUITY OR DEBT PARTICIPATION, DONATIONS,
RECEIPTS OF REPAYMENT OF LOANS ETC. AND ANY OTHER INFLOW OF FOREIGN EXCHANGE, UNRELATED TO RENDERING OF SERVICE.
3. EOU, EHTP/ STPI & BTP units.
EARNED THROUGH CONTRACT/REGULAR EMPLOYMENT ABROAD(EG: LABOUR REMITTANCES)
1. PAYMENT OF SERVICES RECEIVED IN EEFC ACCOUNT
2.FOREIGN EXCHANGE TURNOVER BY HEALTH CARE INSTITUTIONS AND EDUCATIONAL INSTITUTIONS (EQUITY PARTICIPATION,DONATION ETC)
3.EXPORT TURNOVER RELATING TO SERVICES OF EOU/EHTP/STPI/BTP SCHEMES AND CLUBBING OF TURNOVER BY THEM WITH DTA
4. FOREIGN EXCHANGE EARNINGS FOR SERVICES PROVIDED BY AIRLINES, SHIPPING LINES SERVICE PROVIDER FROM ONE COUNTRY TO ANOTHER W
5. SERVICE PROVIDER IN TELECOM SECTOR.
FREE FOREIGN EXCHANGE EARNED THROUGH INTERNATIONAL CREDIT CARD AND OTHER INSTRUMENTS CAN BE TAKEN IN THE ACCOUNT FOR CALCU
GOVT RIGHTS
1. SELECT THE PRODUCT NOT ENTITLE FOR DUTY STRIP BY APPENDIX 3A
2. CHANGE RATE OF DUTY STRIPS
3. VALUE CAP/LIMIT OF ANY PRODUCT

STATUS HOLDER
1. CONTRIBUTED TOWARDS COUNTRIES FOREIGN TRADE, GUIDING NEW ENTERPRENIOURS
2. RECOGNIZATION OF STATUS HOLDER BY ACHIVING EXPORT PERFORMANCE IE FOB VALUE OF EXPORT EARNINGS IN FREE FOREIGN EXCHANGE DU
PREVIOUS 2 FINANCIAL YEAR. (DEEMED EXPORT EXPORT VALUE CONVERTED IN USD)
3. CATAGORY
STAR EXPORT HOUSES FOB OF EXPORT $ MN
1 SATR 3
2 STAR 25
3 STAR 100
4 STAR 500
5 STAR 2000
DOUBLE WEIGHTAGE STATUS HOLDER
THE EXPORT BY IEC HOLDER UNDER FOLLOWING CATAGORIES SHALL BE GRANTED FOR DOUBLE WEIGHTAGE FOR CALCULATION OF EXPORT PERFO
ONLY ONCE FOR 1 STAR. NA FOR 2,3,4,5,6 STAR
RE EXPORT AND EXPORT PERFORMANCE FROM OTHER IEC HOLDER IS NOT ALLOWED
1. MSME 2. MANUFACTURING UNITS HAVING ISO/BIS
3. UNIT LOCATED IN NORTH EASTERN STATES INCLUDING SIKKIM JAMMU KASHMIR
4. UNITS LOCATED IN AGRI EXPORT ZONES
PRIVILIGES
1. AUTHORIZATION AND CUSTOM CLEARANCE IS GRANTED AGAINST SELF DECLARATION
2. NORMS COMMITTEE WILL FIX NORMS IN 60 DAYS.
3. EXEMPTION OF FURNISHING BANK GUARANTEE
4. EXEMPTION FROM COMPULSURY NEGOTIATION OF DOCUMENTS WITH BANKS
5. 2 STAR AND ABOVE EXPORT HOUSES ARE PERMITTED TO ESTABLISH EXPORT WAREHOUSE(DOR GUIDELINES)
6. 3 STAR AND ABOVE EXPORT HOUSE GET ACCREDITED CLIENTS PROGRRAME(ACP) AS PER GUIDELINES OF CBEC
7. PRIORITY IN HANDLING OF THEIR CONSIGNMENT BY CONCERNED AGENCIES
8. MANUFACTURER STATUS HOLDER (3.4.5) WILL SELF CERTIFY THEM SELVES FOR QUALIFY UNDER PTA,FTA,CECA, CEPA, AS DISCUSSED ABBOVE
9. MANUFACTURER STATUS HOLDER WILL SELF CERTIFY THEIR GOODS AS ORIGINATING FROM INDIA
10. STATUS HOLDER ENTITLED TO EXPORT FREELY EXPORTABLE ITEMS ON FREE OF COST BASIS FOR EXPORT PROMOTION
SUBJECT TO AN ANNUAL LIMIT OF 10 LAKH OR 2% OF AVERAGE ANNUAL EXPORT REALIZATION DURING PRECEEDING 3 LICENCING YEAR WHICHEVER
RISK MANAGEMENT SYSTEM IS THER TO DETECT ANY DUPLICACY IN SUBMISSION STRIP .
10% OF SELECTED EXPORTERS OF SELECTED RA WILL BE CALLED FOR EXAMINATION OF DOCUMENTS PROFF OF LADING CERTIFICATE
ANNEXURE ATTACHED TO ANF OR ANY OTHER DOCUMENT
AF FAIL TO PRESENT DOCUMENT EXPOTER HAVE TO RETURN THE STRIPS ALONG WITH INTEREST AS PER CUSTOMS ACT
IN CASE OF EXPORT ORDER DEFAULTS
GOODS MAY BE IMPORTED UNDER SAME SCHEME IN WHICH PREVIOUSLY EXPORTED
BUT PENALTY, INTEREST SHALL BE PAID IN CASH
IN CASE OF PAYMENT OF VALUE SHORTFALL IN EXPORT ORDER
TRANSFER OF EXPORT PERFORMANCE
1.TRANSFER OF EXPOR PERFORMANCE FROM ONE IEC HOLDER TO ANOTHER IEC HOLDER IS NOT PERMITTED
AS A SHIPPING BILL CONTAINING NAME OF APPLICANT COUNTED AS AN EXPORT PERFORMANCE
IF EXPORT PROCEEDS FROM OVERSEAS ARE REALISED IN APPLICANT BANK ACCOUNT
AND THIS WILL BE EVIDENCED FORM E-BRC AND FIRC
2. BUT,MEIS REWARDS CAN BE CLAIMED EITHER BY SUPPORTING MANUFACTURER OR BY COMPANY WHO HAS REALISED IN FOREIGN EXCHANGE DIR
IMPORT UNDER LEASE FINANCING
UTILIZATION OF DUTY CREDIT STRIP IS PERMITED FOR PAYMENT OF DUTY IN CASE OF IMPORT OF CAPITAL GOODS UNDER LEASE FINANCING TERMS
CENVAT DRAWBACK
ADDITIONAL CUSTOMS DUTY/ EXCISE DUTY / SERVICE TAX PAID IN CASH OR THROUGH DUTY CREDIT STRIPS SHALL BE ADJUSTED AS CENVAT CREDIT
AS PER DOR RULES.
TRANSISITIONAL ARRANGEMENT
CHAPTER- 4 - DUTY EXEMPTIONS AND REMISSION SCHEMES
A.TYPES- DUTY FREE IMPORT OF IMPORTS OF GOODS FOR EXPORT PRODUCTION INCLUDING REPLENISMINT OF INPUTS OR DUTY REMISSION.
THERE ARE 3 SCHEMES
i) ADVANCE AUTHORIZATION(AA) FOR ANNUAL REQUIREMENT (DUTY FREE EXEMPTION SCHEME)
ii) DUTY FRE IMPORT AUTHORIZATION (DFIA) (DUTY FREE EXEMPTION SCHEME)
iii) DUTY DRAWBACK SCHEME (DUTY REMISSION SCHEME)
APPLIIBILITY OF SCHEMES - FROM DATE OF ISSUE OF AUTHORIZATION
B. ADVANCE AUTHORIZATION
1.BASIC- ADVANCE AUTHORIZATION ISSUED TO IMPORTER TO ALLOW DUTY FREE IMPORT FOR PRODUCTION AND EXPORT.
(FUEL,OIL,CATALYST CONSUMED IN PRODUCTION IS ALSO ALLOWED FOR DUTY EXEMPTION UNDER THIS SCHEME)
2.PROCESS OF ISSUE- CAN BE ISSUED AS PER STANDARD INPUT OUTPUT NORMS(SION)
OR ON THE BASIS OF SELF DECLARATION ( BOTH AVAILABLE IN HANDBOOK PROCEDURES)
3. APPLICIBILITY-
a. FOR SPECIES UNDER CHAPER 9 ITC HS IS PERMITTED ONLY FOR MANUFACTURE/CRUSHING/GRINDING/SANETARIZATION OF OILS OR OILERIES
N/A FOR CLEANING/GRADING/REPACKING.
b. CAN BE ISSUED EITHER TO MERCHANT EXPORTER OR SUPPORTING MANUFACTURER.
c. FOR PHARMACEUTICAL PRODUCTS CAN BE ISSUED IN NI PROCESS TO MANUFACTURER EXPORTER ONLY
d.FOR PHYSICAL EXPORT (INCLUDING EXPORT TO SEZ) AND INTERMEDIATE SUPPLY
e. CAN BE ISSUED FOR SUPPLY OF GOODS BY MANUFACTURER (INCLUDING DEEMED EXPORT) , TO EOU/STP/EHTP/BTP
AND SUPPLY OF CAPITAL GOODS AGAINST EPCG AUTHORIZATION
f. SUPPLY AND INSTALLATION OF GOODS (DEEMED EXPORT) TO PROJECTS FINANCED BY MULTILATERAL OR BILATERAL AGENCIES AS NOTIFIED DEA,
SUBJECT TO A LEGAL AGREEMENT WITHOUT INCLUDING CUSTOMS DUTY AND BIDS HAVE BEEN INVITED ON THE BASIS OF DDP PRICES
OF GOODS MANUFACTURED ABROAD. SUPPLIES COVERED HERE IS UNDER ICB.
g. SUPPLY OF GOODS TO ANY PROJECT NOTIFIED BY MOF OR MEGA POWER PROJECT NOTIFIED BY DOR INCLUDING DEEMED EXPORT
h. SUPPLY OF GOODS TO UNITED NATIONS OR INTERNATIONAL ORGANIZATIONS FOR THEIR OFFICIAL USE OR SUPPLIED UNDER PROJECT FINANCED B
ANY OTHER INTERNATIONAL ORGANIZATIONS APPROVED BY GOI.
i. SUPPLY OF GOODS REQUIRED FOR SETTING UP ANY NUCLEAR POWER PROJECT (MINIMUM CAPACITY OF 440 MW CERTIFICATE ISSUED BY OFFICER
JOINT SECTORY GOI,DAE. TENDER INVITED THROUGH NCB OR ICB
j.SUPPLY OF STORES ON BOARD OF FOREIGN GOING VESSEL/AIRCRAFT AS PER CONDITION OF (SION)
k. ADVANCE AUTHORIZATION FOR ANNUAL REQUIREMENT CAN ONLY BE ISSUED AGAINST SION (NA FOR APPENDIX 4J) SUBJECT TO EXPORT PERFORM
ENTITLEMENT ON THE BASIS OF CIF VALUE OF IMPORT SHALL BE UPTO 300% OF FOB VALUE OR FOB VALUE OF DEEMED EXPORT IN PRECEEDING FIN
WICHEVER IS HIGHER.
4. RULES
a. VALUE ADDITION (EXCEPT GEMS AND JEWELLERY) = (FOB VALUE OF EXPORTS REALIZED DEVIDED BY CIF VALUE OF INPUTS UNDER AUTHORIZATIO
MINIMUM REQUIREMENT UNDER ADVANCE AUTHORIZATION IS 15%, EXPORT PRODUCTS MINIMUM REQUIREMENT LESS THAN 15% , PHYSICAL EXPORT
RECEIVED IN FREELY CONVERTABLE CURRENCY VALUE ADDITION AS PER APPENDIX 4C , MINIMUM VALUE ADDITION FOR GEMS AND JEWELLERY SEC
IN CASE OF TEA VALUE ADDITION CAN BE 50%
b. WHENEVER SION NOT SPECIFY THE NAME OF THE ACTRUAL INPUT INSTEAD SPECIFY a) GENERIC INPUT OR b) ALTERNATIVE INPUT
- INPUTS ISED IN SB AND BOE SHOULD MATCH
WHEN EVER SION SPECIFY A SINGLE QUANTITY AGAINST NUMBER OF INPUTS, IMPORT IS PERMITTED TO THAT QUANTITY - BOE AND SB SHOULD MATC
- AT THE TIME OF DISCHARGE OF EXPORT OBLIGATION RA SHOULD ALLOW ONLY THOSE INPUTS WHICH HAVE BEEN SPECIALY INDICATED IN SB.
- THESE PROVISSIONS ARE ALSO APPLICABLE FOR SUPPLIES MADE TO DEEMED EXPORT SUBJECT TO DETAILS OF ABOVE PROVISSIONS SHOULD IND
IN BILL OFEXPORT, ARE3, CENTRAL EXCISE CERTIFIED INVOICE, IMPORT DOCUMENT,DOCUMENT FOR DOMESTIC PROCUREMENT/SUPPLY
c. PRE IMPORT CONDITION OF DGFT FOR INPUTS LISTED IN APPENDIX 4J OR AS PER SION (IMPORT OF DRUGS UNER UNREGISTERED SOURCES IS SUB
d. IMPORT UNDER ADVANCE AUTHORIZATION ARE EXEMPTED FROM PAYMENT OF BASIC CUSTOM DUTY, ADDITIONAL CUSTOMS DUTY, EDUCATION CE
SAFEGUARD DUTY BUT SUPPLY OF MARINE FREIGHT CONTAINERS BY 100% EOU ,SUPPLY OF CAPITAL GOODS AGAINST EPCG AUTHORISATION,
SUPPLY OF GOODS TO UNITED NATIONS OR INTERNATIONAL ORGANISATIONS FOR THEIR OFFICIAL USE OR SUPPLIED TO THE PROJECTS
WILL NOT BE EXEMPTED FROM PAYMENT OF APPLICABLE ANTI-DUMPING DUTY, SAFEGUARD DUTY AND TRANSITION PRODUCT SPECIFIC SAFEGUARD
e. DRAWBACK AS PER RATE DETERMINED BY CENTRAL EXCISE IS AVAILABLE FOR THE DUTY PAID FOR GOODS IMPORED FOR EXPORT UNDER ADVAN
DETAILS OF DUTY PAID MENTION WHILE APPLICATION FOR ADVANCE AUTHORIZATION. RA SHOULD CLEARLY INDICATE IN THE CONDITION SHEET OF
f. ADVANCE AUTHORIZATION IS SUBJECT TO ACTRUAL USER CONDITION AND CAN NOT BE TRASFERED EVEN IF EXPORT OBLIGATION COMPLETED. HO
HOLDER CAN COME OUT OF DUTY FREE AFTER EXPORT OBLIGATION COMPLETED.
g. IF CENVAT CREDIT FACILITY ON INPUTS AVAILED FOR EXPORTED GOODS, EVEN AFTER MANUFACTURING COMPLETED GOODS CANNOT BE EXPORT
A EXPORT OBLIGATION DISCHARGE CERTIFICATE IS REQUIRED. A CENTRAL EXCISE CERTIFICATE OR CERTIFICATE
FROM A CA SHOULD BE PRODUCED AT THE THE OF GETTING EXPORT OBLIGATION DISCHARGE CERTIFICATE FROM RA.
h. WASTE SCRAP OF MANUFACTURED PRODUCT CAN BE DISPOSED ONLY AFTER PAYMENTOF APPLICABLE DUTY
i. VALIDITY PERIOD OF IMPORT IS 12 MONTHS FROM DATE OF ISSUE OF IMPORT AUTHORIZATION. ADVANCE AUTHORIZATION FOR DEEMED EXPORT TH
CONTRACTED DURATION OF PROJECT OR 12 MONTS WHICHEVER IS HIGHER
h. NO EXPORT OR IMPORT OF AN ITEM IS ALLOWED UNDER ADVANCE AUTHORIZATION OR DFIA IF IT IS PROHIBITED. IF ADVANCE AUTORIZATION IS TH
BEFORE THE ITEM IS BEEN PROHIBITED THEN MAY BE ALLOWED SUBJECT TO DECLARATION. AS WE ALL KNOW, SOME ITEMS CAN ONLY BE IMPORTED
GENNERAL IMPORTER OR EXPORTER CANNOT IMPORT THAT ITEMES UNDER AA/DFIA. IF STE SPECIALY ISSUED A NO OBJECTION CERTIFICATE TO THA
OR EXPORTER THEN IT CAN BE IMPORTED UNDER AA/DFIA. IMORT AND EXPORT OF RESTRICTED/SCOMET ITEMS CAN BE POSSIBLE UNDER AA/DFIA SU
i. ADVANCE AUTHORIZATION SHALL ALSO BE AVAILABLE WHERE ALL OR SOME INPUTS OF EXPORT SUPPLIED FREE OF COST BY FOREIGN BUYER .
j. HOLDER OF AA/DFIA CAN PROCURE INPUTS FROM LOCAL SUPPLIER OR STES.SUCH PROCUREMENT CAN BE AGAINST ADVANCE RELEASE ORDER(AR
BACK TO BACK INLAND LC. WHEN DOMESTIC SUPPLIER. WHEN DOMESTIC SUPPLIER TRY TO OBTAIN AA FOR SUPPLY OF INPUTS TO ANOTHER AA HOL
ISSUE INVALIDATION LETTER. IF DOMESTIC SUPPLIER SEEK REFUND OF DUTY THROUGH DEEMED EXPORT MECHANISM ADVANCE RELEASE ORDER T
AA HOLDER IN DTA CAN PROCURE INPUTS FROM EOU/EHTP/BTP/STP/SEZ UNITS WITHOUT ANY ARO/IL. DUTY FREE IMPORT AUTHORIZATION HOLDER I
ADVANCE RELEASE ORDER/INVALIDATION LETTER FACILITY.
k. EXPORT PROCEEDS IS TO BE REALIZED IN FREELY CONVERTABLE CURRENCY. FOR RPA IT CAN BE REALISED IN INR SUBJECT TO MINIMUM VALUE A
DISCHARGE OF EXPORT OBLIGATION BY SEZ IF REALIZED IN FOREIGN CURENCY (FOR SEZ DEVELOPERS AND CO-DEVELOPERS NA AND CAN BE REAL
AUTHORIZATION HOLDER NEED TO FILE BILL OF EXPORT FOR EXPORTS TO SEZ UNITS AS PER SEZ RULES.
l. FOR FULLFILLMENT OF EXPORT OBLIGATION UNDER AA IS 18 MONTHS FROM THE DATE OF ISSUE OF AA. IN CASE OF SUPPLIES TO TRUNKEY PROJE
PERIOD IS CONTRACTED PERIOD OR 18 MONTHS WHICHEVER IS MORE. EXPORT OBLIGATION FOR INPUTS OF APPENDIX 4-J IS AS PER APPENDIX.
m. EXPORT ORDER PERIOD CAN BE EXTENDED SUBJECT TO AA IS UNDER BIFR/REHABITATION OF STATE GOVT. BIFR SHOULD MENTION UPTO EXTENT
IF NOT MENTIONED EXTENDED UPTO 2 YEARS FROM THE DATEOF EO OR BIFR WHICHEVER IS LATER.
n. REIMPORT OF EXPORTED GOODS UNDER DUTY EXEMPTION/REMISSION SCHEME (CONDITIONS SPECIFIED BY DOR). AA SHOULD REPORT TO RA FOR
5. INELIGIBLE CATEGORIES OF IMPORT ON SELF DECLARATION BASIS
1. ALL VEGITABLES/EDIBLES OILS AND OILSEEDS (C-15,12 OF HS)
2. ALL TYPES OF CEREALS (C-10)
3. ALL SPICES OTHER THAN LIGHT BLACK PEPPER HAVING BASIC CUSTOMS DUTY OF MORE THAN 30%(C-9,12)
4. ALL TYPES OF FRUITS/VEGITABLES HAVING CUSTOM DUTY OF MORE THAN 30%(C78)
5. HORN, HOOF AND ANY OTHER ORGAN OF ANIMAL
6. HONEY
7. ROUGH MARBLE BLOCKS/SLABS
8.ROUGH GRANITE
9.VITAMINS EXCEPT FOR USE IN FARMACITICAL INDUSTRY
* FOR EXPORT OF PERFUMES,PERFUMERY COMPOUND, FEED INGREDIENTS NO AUTHORIZATION TO BE ISSUED (HP 4.06,4.07)
* FOR EXPORT OR IMPORT OF BIOTECHNOLOGY (HP 4.07) NO OBJECTION CERTIFICATE IS REQUIRE FROM GOI,DBT
C. DUTY FREE IMPORT AUTHORIZATION SCHEME
1. APPLICABILITY- ISSUED TO ALLOW FREE IMPORT OF INPUTS. IMPORT OF OIL AND CATALYST WHICH IS CONSUMED IN THE PROCESS OF PRODUCTIO
ALSO ALLOWED. ACCOUNTING OF INPUT, IMPORTABILITY EXPORTABILITY OF ITEMS, DOMESTIC SOURCING OF INPUTS, CURRENCY OF REALIZATION O
DRAWBACK ADMISSIONIBILITY OF AA IS ALSO APPLICABLE HERE. NA FOR IMPORT OF SUGAR
2.DUTIES EXEMPTED
1. DUTY FREE IMPORT AUTHORIZATION SHALL BE EXEMPTED ONLY FROM PAYMENT OF BASIC CUSTOMS DUTY.
2. ADDITIONAL CUSTOMS DUTY/EXCISE DUTY NOT EXEMPTED CAN BE ADJUSTED AGAINST CENVAT CREDIT SUBJECT TO RULES OF DOR
3.ELIGIBILITY
DUTY FREE IMPORT AUTHORIZATION SHALL BE ISSUED ON POST EXPORT BASIS FOR PRODUCTS FOR WHICH STANDAR INPUT OUTPUT HAVE BEEN NO
MERCHANT EXPORTER REQUIRED TO MAINTAIN NAME AND ADDRESS OF SUPPORTING MANUFACTURERS PF THE EXPORT PRODUCT ON THE EXPORT
VIZ SHIPPING BILL/AWB/BILL OF EXPORT/ARE1/ARE-3
APPLICATION TO BE FILLED WITH RA FEFORE EFFECTING EXPORT UNDER DUTY FREE IMPORT AUTHORIZATION
4. VALUE ADDITION- MINIMUM 20% TO BE ACHIEVED. AA HIGHER VALUE ADDITION ITEMS IS ALSO APPLICABLE HERE.
5. VALIDITY AND TRANSFERIBILITY-
APPLICANT SHALL FILE ONLINE APPLICATION FOR DFIA. EXPORT TO BE COMPLETED WITHIN 12 MONTHS OF FILE NO FOR EXPORTER.
WHILE DOING EXPORT/SUPPLY APPLICANT HAVE TO MENTION FILE NO IN SHIPPING BILL/AWB/BILL OF EXPORT/ARE-1/ARE-3/CENTRAL EXCISE CERTIFI
AFTER COMPLETION OF EXPORTS AND REALIZATION OF PROCEEDS, REQUEST FOR DUTY FREE TRANSFERABLE EXPORT AUTHORIZATION MAY BE MA
CONCERNED RA WITHIN A PERIOD OF 12 MONTHS FROM THE DATE OF EXPORT OR 6 MONTHS FROM REALIZATION WHICHEVER IS LATER.
APPLICANT IS ALLOWED TO FILE APPLICATION BEYOND 24 MONTHS FROM THE DATE OF GENERATION OF FILE NO AS PER HP 9.03
SEPARATE DFIA TO BE ISSUED FOR EACH SION AND EACH PORT
EXPORTER UNDER DFIA TO BE MADE FROM THAT SINGLE PORT ONLY HP4.37
NO DUTY FREE IMPORT AUTHORIZATION TO BE ISSUED FOR AN EXPORT PRODUCT WHERE SION PRESCRIBES "ACTRUAL USER CONDITION"
RA TO ISSUE TRANSFERABLE DFIA WITH VALIDITY OF 12 MONTHS FROM DATE OF ISSUE. NO FURTHER REVALIDATION IS GRANTED BY RA
6. SENSITIVE ITEMS UNDER DUTY FREE IMPORT AUTHORISATION
1. IN RESPECT OF RESULTANT PRODUCTS REQUIRING FOLLOWING INPUTS, EXPORTER SHALL BE REQUIRED
TO PROVIDE DECLARATION WITH REGARD TO TECHNICAL CHARACTERISTICS, QUALITY AND SPECIFICATION IN SHIPPING BILL:
2.ALLOY STEEL INCLUDING STAINLESS STEEL, COPPER ALLOY, SYNTHETIC RUBBER, BEARINGS, SOLVENT,
PERFUMES / ESSENTIAL OIL/ AROMATIC CHEMICALS, SURFACTANTS, RELEVANT FABRICS, MARBLE,
ARTICLES MADE OF POLYPROPYLENE, ARTICLES MADE OF PAPER AND PAPER BOARD, INSECTICIDES, LEAD INGOTS,
ZINC INGOTS, CITRIC ACID, RELEVANT GLASS FIBRE REINFORCEMENT (GLASS FIBRE, CHOPPED / STRANDED MAT, ROVING
WOVEN SURFACING MAT), RELEVANT SYNTHETIC RESIN (UNSATURATED POLYESTER RESIN, EPOXY RESIN,
VINYL ESTER RESIN, HYDROXY ETHYL CELLULOSE), LINING MATERIAL.
3. WHILE ISSUING DUTY FREE IMPORT AUTHORIZATION REGIONAL AUTHORITY SHOULD MENTION TECHNICAL
CHARACTERISTICS IN RESPECT OF ABOVE INPUTS IN THE AUTHORIZATION
REMISSION SCHEMES
D. SCHEMES FOR EXPORTER OF GEMS AND JEWELLERY
1. BASIC- GEMS AND JEWELLERY EXPORTER CAN IMPORT DUTY FREE INPUTS FOR MANUFACTURE OF EXPORT PRODUCT.
GOLD, SILVER, PLATINUM JEWELLERY INCLUDING PARTLY PROCESSED JEWELLERY AND ARTICLES INCLUDING MEDALLIONS AND COINS (EXCLUDING
AND ANY ENGINEERING GOODS) WHEATHER PLAIN OR STUBBED. (GOLD SHOULD BE 8 CARATS, SILVER AND PLATINUM SHOULD BE CONTAINING MOR
THESE ITEMS CAN BE EXPORTABLE AND INPUTS OF THESE ITEMS ARE IMPORTABLE.
DFIA SCHEME NOT AVAILABLE TO THIS SECTOR.
2. SCHEMES
1. ADVANCE PROCUREMENT/REPLENISHMENT OF PRECIOUS METALS FROM NOMINATED AGENCIES - GOLD, SILVER,PLATINUM AS A INPUT OF EXPORT
IMPORETED OR PROCURED FROM NOMINATED AGENCY. EXPORT WOULD BE SUBJECT TO WASTAGE NORMS AND VALUE ADDITION.
2.REPLENISHMENT AUTHORIZATION FOR GEMS - CAN BE OBTAINED FROM RA AS PER HP. MAY BE ISSUED AGAINST EXPORT FOR WHICH INPUTS ARE F
IN CASE OF PLAIN OR STUBBED JEWELLERY VALUE OF SUCH AUTHORIZATION IS DETERMINABLE BY REALIZATION IN EXCESS OF PRESCRIBED MINIMU
THIS AUTHORIZATION SHALL BE FREELY TRANSFERABLE. REPLENISHMENT RATE AND ITEM OF IMPORT AS PER APPENDIX 4G.
3. REPLENISHMENT AUTHORIZATION- FOR DUTY FREE IMPORT OF CONSUMABLES, TOOLS AND OTHER ITEMS
4. ADVANCE AUTHORIZATION FOR PRECIOUS METALS
3. VALUE ADDITION AND WASTAGE NORMS-
VA= {(FOB VALUE OF EXPORT REALISED MINUS VALUE OF INPUTS) DIVIDED BY VALUE OF INPUTS}*100
VALUE OF INPUTES = INCLUDES DOMESTICALLY PROCURED SUCH AS GOLD/SILVER/PLATINUM CONTENT IN EXPORT PRODUCT PLUS ADMISSIBLE WAS
VALUE OF OTHER ITEMS SUCH AS GEMSTONE ETC. WHEREEVER GOLD HAS BEEN OBTAINED ON LOAN BASIS VALUE SHALL ALSO INCLUDE INTEREST
FREE FOREIGN EXCHANGE TO FOREIGN SUPPLIER.
WASTAGE OR MANUFACTURING LOSS FOR GOLD,SILVER,PLATINUM JEWELLERY ASPER HP 4.60
4. NOMINATED AGENCIES
1. MMTC LTD, THE HANDICRAFT AND HANDLOOMS EXPORTS CORPORATION OF INDIA LTD, THE STATE TRADING CORPORATION OF INDIA LTD, PEC LTD
AND DIAMOND INDIA LTD.
2. FOUR STAR EXPORT HOUSES FROM GEM AND JEWELLERY SECTOR AND 5 STAR EXPORT HOUSES FROM ANY SECTOR CAN BECOME A NOMINATED
3. RBI CAN AUTHORIZE ANY BANK AS NOMINATED AGENCY.
4. IMPORT BY NOMINATED AGENCY AS PER HP
5. A BANK AUTHORIZED BY RBI IS ALLOWED EXPORT OF GOLD SCRAP FOR REFINING AND IMPORT STANDARD GOLD BARS AS PER RBI GUIDELINES.
6. EXPORTER IS EOU/SEZ IS GOVERNED BY FTP /SEZ RULES RESPECTIVELY.
5. IMPORT AND EXPORT
1. GEOMETRICAL INSTITUTE OF AMERICA (GIA), INDIAN DIAMOND INSTITUTE, INTERNATIONAL INSTITUTE OF DIAMOND GRINDING AND RESEARCH INDIA
ARE PERMITTED TO IMPORT DIAMOND TO THEIR LABORATORIES, WITHOUT ANY IMPORT DUTY FOR CERTIFICATION AND GRADING REPORTS, WITH A C
THAT IT SHOULD BE EXPORTED WITH ALONG WITH CERTIFICATION/GRADING REPORTS. AS PER HP.
2. SIMILARLY, LIST OF AUTHORIZED LABORATORIES FOR CERTIFICATION/GRADING OF DIAMONDS OF 0.25 CARAT AND ABOVE
 Customs Manual 2018
HAND BOOK

ST 6 DIGITS
APPLICABLE TO DOMESTICALLY PRODUCED

NDARD/QUALITY SPECIFICATION
NT OF DEFENCE PRODUCTION IS REQUIRED.
VIDUALS, GROUPS, UNDERTAKINGS AND
MATERIALS,ITEMS OF CULTURE INCLUDING ANTIQUES
OCS/SC AND WWW.IAEA.ORG
DS, WHICH DEALS WITH GOODS FOR IMPORT AND EXPORT.

MITS SCANTIONED BY BAGGAGE RULES OF MOF

G AND ESTABLISHMENT REQUIRED FOR EXPORT

E RESTRICTED UNDER ITC(HS)

T AN AUTHORIZATION

WHICH PROTOTYPE IS SHOUGHT

LUT/BG/BOND FOR CLEARANCE OF GOODS.
NG MATERIAL FROM LOCAL SUPPLIOR

SUMPTION IN ACCORDANCE WITH PROVISIONS OF FTP

R PERIOD PERMITTED BY CUSTOMS

OTHER LAW

D MERCHANT EXPORTER

Y AND EXPORTER

T, SUBJECT TO ITC(HS) FREE/AUTHORIZATION

 FOR USE
USTOMS AUTHORITIES

T TO RBI APPROVAL

AN TAKEN BY GOVT)

THE BENIFITS AVAILED BY HIM UNDER FTP

RBI FOR WRITTING OFF THE UNREALIZED AMOUNT.

ERTIFICATE(RCMC).

E MAY BE CONSTITUTED BY DGFT.

OVISSION UNDER FTP.

PERSONAL HEARING
BITATION OF SICK UNITS

NF FORMS.

THAT ARE MANUFACTURED UBDER IEM/LI/LOI

HIGH EXPORT INTENTITY,EMPLOYMENT POTENTIAL

N SHIPPING BILL
.25000 PER CONSIGNMENT
 ND ANY PRECIOUS OR SEMIPRECIOUS STONES

A SERVICE CONSUMER) LOCATED IN INDIA

FOREIGN EXCHANGE AS PER RBI

ONLY SERVICE SECTOR)

E COUNTED FOR ENTITLEMENT. 

F SERVICE.

N,DONATION ETC)
OUNTRY TO ANOTHER WITHOUT TOUCHING INDIA.

HE ACCOUNT FOR CALCULATION OF VALUE EXPORTS

FOREIGN EXCHANGE DURING CURRENT AND

TION OF EXPORT PERFORMANCE

DISCUSSED ABBOVE

CING YEAR WHICHEVER IS LOVER.

ERTIFICATE

OREIGN EXCHANGE DIRECTLY FORM OVERSEAS

EASE FINANCING TERMS OF PROVISION

STED AS CENVAT CREDIT DUTY DRAWBACK

DUTY REMISSION.
OF OILS OR OILERIES

NCIES AS NOTIFIED DEA,MOF

ER PROJECT FINANCED BY UN OR

ATE ISSUED BY OFFICER NOT BELOW RANK

CT TO EXPORT PERFORMANCE IN PAST 2 YEARS

ORT IN PRECEEDING FINANCIAL YEAR OR 1 CRORE

S UNDER AUTHORIZATION) *100 .

15% , PHYSICAL EXPORT PAYMENT NOT
MS AND JEWELLERY SECTOR AS PER HS 4.61
OE AND SB SHOULD MATCH WITH THIS
Y INDICATED IN SB.
OVISSIONS SHOULD INDICATE
ENT/SUPPLY
STERED SOURCES IS SUBJECT TO THIS CONDITION)
MS DUTY, EDUCATION CESS, ANTIDUMPING DUTY,
G AUTHORISATION,
LIED TO THE PROJECTS
T SPECIFIC SAFEGUARD DUTY
R EXPORT UNDER ADVANCE AUTHORIZATION
E CONDITION SHEET OF AA.
GATION COMPLETED. HOWEVER, AUTHORIZATION

ODS CANNOT BE EXPORTED UNDER AA.

FOR DEEMED EXPORT THIS PERIOD WILL BE

CE AUTORIZATION IS THERE
CAN ONLY BE IMPORTED,EXPORTED BY STE'S
ON CERTIFICATE TO THAT IMPORTER
SIBLE UNDER AA/DFIA SUBJECT TO PERMISSIONS.
BY FOREIGN BUYER .
NCE RELEASE ORDER(ARO), INVALIDATION LETTER,
TS TO ANOTHER AA HOLDER RA SHOULD
ANCE RELEASE ORDER TO BE ISSUED.
UTHORIZATION HOLDER IS ALSO ELIGIBLE FOR
CT TO MINIMUM VALUE ADDITION.
RS NA AND CAN BE REALISED IN INR)

IES TO TRUNKEY PROJECTS INDIA OR ABROAD

S AS PER APPENDIX.
MENTION UPTO EXTENTION PERIOD.

OULD REPORT TO RA FORM 1 MONTH OF REIMPORT.

PROCESS OF PRODUCTION OF EXPORT PRODUCT

ENCY OF REALIZATION OF EXPORT PROCEEDS,

ES OF DOR

T OUTPUT HAVE BEEN NOTIFIED.

RODUCT ON THE EXPORT DOCUMENT
ENTRAL EXCISE CERTIFIED INVOICE.
THORIZATION MAY BE MADE TO
R IS LATER.

R CONDITION"
NTED BY RA

AND COINS (EXCLUDING LEGAL TENDER COINS

LD BE CONTAINING MORE THAN 50% BY WEIGHT)

M AS A INPUT OF EXPORT PRODUCT CAN BE

OR WHICH INPUTS ARE FROM FOREIGN BUYER
OF PRESCRIBED MINIMUM VALUE ADDITION.

T PLUS ADMISSIBLE WASTAGES ALONG WITH

LSO INCLUDE INTEREST IN

N OF INDIA LTD, PEC LTD, STCL LTD, MSTC LTD,

BECOME A NOMINATED AGENCY SELECTED BY RA.

PER RBI GUIDELINES.

NG AND RESEARCH INDIA PVT LTD

DING REPORTS, WITH A CONDITION

ND ABOVE