| Advance Authorisation
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4.1.3 |
An Advance Authorisation is issued to allow duty free import of inputs, which are physically incorporated in export product
(making normal allowance for wastage). In addition, fuel, oil, energy, catalysts
which are consumed / utilised to obtain export product, may also be allowed.
DGFT, by means of Public Notice, may exclude any product(s) from purview of
Advance Authorisation.
However, advance authorization for import of raw sugar, can be issued
either to a manufacturer exporter or merchant exporter tied to
supporting manufacturer(s). Exports can also be made by procurement of
white sugar from any other factory(ies).This provision shall be
applicable for exports from 17.2.2009. (This Sub-Para is added by
DGFT NOTIFICATION No.86(RE-2008)/2004-2009, Dated 17th February,
2009 )
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Duty free import of mandatory spares upto 10% of CIF value of Authorisation
which are required to be exported / supplied with resultant product are allowed
underAdvanceAuthorisation.Advance Authorisations are issued for inputs and
export items given under SION. These can also be issued on the basis of Adhoc
norms or self declared norms as per para 4.7 of HBP v1. |
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Advance Authorisation can be issued either to a manufacturer
exporter or merchant exporter tied to supporting manufacturer(s)
for:
i) Physical exports (including exports to SEZ); and / or
ii) Intermediate
supplies; and /or
iii) supply of goods to the categories mentioned in paragraph 8.2
(b), (c), (d), (e), (f), (g), (i) and (j) of FTP ;
iv) supply of ‘stores’ on board of foreign going vessel / aircraft subject to
condition that there is specific SION in respect of item(s) supplied. |
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In addition, in respect of supply of goods to specified projects mentioned in
paragraph 8.2 (d), (e), (f), (g) and (j) of FTP, an Advance Authorisation can
also be availed by sub-contractor to such project provided name of sub
contractor(s) appears in main contract. |
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Such Authorisation can also be issued for supplies made to United Nations
Organisations or under Aid Programme of the United Nations or other multilateral
agencies and which are paid for in free foreign exchange. |
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4.1.4 |
Advance Authorisations are exempted from payment of basic customs duty,
additional customs duty, education cess, anti dumping duty and safeguard duty,
if any. However, imports for supplies covered under paragraph 8.2 (h) & (i) will
not be exempted from payment of applicable anti-dumping and safeguard duty, if
any. |
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4.1.5 |
Advance Authorisation and / or materials imported thereunder will be with
actual user condition. It will not be transferable even after completion of
export obligation. However, Authorisation holder will have option to dispose off
product manufactured out of duty free inputs once export obligation is
completed.
However, the actual user condition shall not be applicable in case of
raw sugar to be imported from 17.2.2009, till 30.09.2009 under advance
authorization Scheme. (This Sub-Para is added by
DGFT NOTIFICATION No.86(RE-2008)/2004-2009, Dated 17th February,
2009 ) |
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4.1.6 |
Advance Authorisations necessitate exports with a positive value addition.
Exports to SEZ Units / supplies to Developers / Co- developers, irrespective of
currency of realization, would also be covered. |
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For physical exports for which payments are not received in freely convertible
currency, same shall be subject to value addition as specified in Appendix-11 of
HBP v1. |
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In case of Authorisation for import of Tea, minimum value addition under Advance
Authorisation shall be 100%. |
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Similarly, in case of spices {covered by Chapter 9 of ITC(HS)}, duty free import
of spices shall be permitted only for value addition purposes, like crushing /
grinding / sterlization, or for manufacture of oils and oleoresins, and not for
simple cleaning, grading, re- packing etc. and minimum value addition shall be
15%. |
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4.1.7 |
Advance Authorisation shall be issued in accordance with Policy
and procedure in force on Authorisation issue date. |
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Validity period of Advance Authorisation for import shall be as prescribed in
HBP v1. |
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| Free of Cost
Supply by Foreign Buyer |
4.1.8 |
Facility of Advance Authorisation shall also be available where some
or all inputs are supplied free of cost to exporter by foreign buyer.
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In such cases, for calculation of value addition, notional value of free of cost
inputs along with value of other duty-free inputs shall be taken into
consideration. However, if all inputs are supplied free of cost, exporter shall
also have option to follow provision prescribed by DoR. |
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| Export Obligation |
4.1.9 |
Period for fulfillment of export obligation under
Advance
Authorisation shall be as prescribed in HBP v1. |
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| Provision for BIFR units |
4.1.9 |
A Any firm / company registered with BIFR or any firm / company
acquiring a unit, which is under BIFR shall be allowed Export Obligation
Period (EOP) extension as per rehabilitation package prepared, subject
to approval of BIFR, or 5 years if not specified, without payment of
composition fee. |
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Above provisions apply also to SSI units as per rehabilitation scheme of
concerned State government. |
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| Advance
Authorisation for Annual Requirement |
4.1.10 |
Advance Authorisation can also be issued for annual
requirement. Status Certificate holder and all other categories of
exporters having past export performance (in preceding two years) shall be
entitled
for Advance Authorisation for annual requirement. |
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Entitlement in terms of CIF value of imports shall be upto 300% of the FOB value
of physical export and / or FOR value of deemed export in preceding licensing
year or Rs 1 crore, whichever is higher. |
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Advance Release Orders (ARO) and Invalidation Letter
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4.1.11 |
Holder of Advance Authorisation, Advance Authorisation
for annual and requirement, Diamond Imprest Authorisation and Duty
Free Import Authorisation intending to source inputs from
indigenous sources / State Trading Enterprises in lieu of direct import, has
option to source
them either against Advance Release Order (ARO) or Invalidation letter
denominated in free foreign exchange / Indian rupees. However, supplies may be
obtained against Authorisation from EOU / EHTP/ BTP / STP / SEZ units, without
conversion into ARO or Invalidation letter. |
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Transferee of DFIA shall also be eligible for ARO / Invalidation letter
facility. |
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Validity period of ARO shall be as prescribed in HBP v1. |
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| Back-to-Back Inland
Letter of Credit |
4.1.12 |
Holder of Advance Authorisation, Advance Authorisation for
annual requirement, DFIA and Diamond Imprest Authorisation may, instead
of applying for an ARO or Invalidation letter, avail of the facility
of Back-to-Back Inland Letter of Credit in accordance with procedure specified
in HBP v1. |
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| Prohibited Items |
4.1.13 |
Prohibited items of imports mentioned in ITC(HS) shall
not be imported under Advance Authorisation / DFIA. Further items reserved for
imports by STEs cannot be imported against Advance Authorisation / DFIA. However
those items can be procured from STEs against ARO or Invalidation letter. |
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STEs are also allowed to sell goods on High Sea Sale basis to holders of Advance
Authorisation / DFIA holder. |
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In addition, STEs are permitted to issue “No Objection Certificate
(NOC)” for import by Advance Authorisation / DFIA holder. Authorisation Holder
would be required to file Quarterly Returns of imports effected against such NOC
to concerned STE and STE would submit half-yearly import figures of such imports
to concerned administrative Department for monitoring with a copy endorsed to
DGFT. |
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Similarly prohibited items of exports mentioned in ITC(HS) shall not be exported
under Advance Authorisation / DFIA scheme. Export of restricted items shall be
subject to all conditionalities or requirements of export Authorisation or
permission, as may be required, under Schedule II of ITC (HS). |
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| Admissibility of Drawback
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4.1.14 |
In case of an Advance Authorisation, drawback shall be
available for any duty paid material, whether imported or indigenous,
used in goods exported, as per drawback rate fixed by DoR, Ministry of
Finance (Directorate of Drawback). Drawback allowed shall be mentioned in
Authorisation. |
| Duty Entitlement
Passbook Scheme |
4.3 |
Objective of DEPB is to neutralise incidence of customs
duty on import content of export product. Component of Special Additional
(DEPB) Duty and customs duty on fuel shall also be allowed under DEPB
(as brand rate) factored in DEPB rate in case of non-availment of
CENVAT credit. Neutralisation shall be provided by way of grant
of duty credit against export product. |
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4.3.1 |
An exporter may apply for credit, at specified percentage of FOB
value of exports, made in freely convertible currency. In case of supply
by a DTA Unit to a SEZ Unit /SEZ Developer / Co-Developer, an exporter
may apply for credit for exports made in freely convertible currency or
payment made from foreign currency account of SEZ Unit / SEZ Developer
/Co-Developer. In addition, the exporter shall also be entitled for DEPB
benefit in case payment is made in Indian Rupees by SEZ Developer /
Co-Developer for supplies received w.e.f 10.2.2006. (This para
is amended by NOTIFICATION No. 42(RE-2008)/2004-2009, Dated 18th,
September, 2008.) [Old - An exporter may apply for credit, at specified percentage of FOB value of
exports, made in freely convertible currency or payment made from foreign
currency account of SEZ unit / SEZ Developer
in case of supply by DTA. ]
Credit shall be available against such export products and at
such rates as may be specified by DGFT by way of public notice. Credit
may be utilized for payment of customs duty on freely importable items
and / or restricted items. DEPB scrips can also be utilized for payment
of duty against imports under EPCG scheme. (This para amended by
DGFT NOTIFICATION No 88/2008, Dated 26.02.2009.)
[Old -
Prohibited items of exports mentioned in ITC(HS) Book (as
amended from time to time) shall not be entitled for DEPB credit except
for the exports effected under transitional facility, wherever allowed,
in terms of paragraph 1.5 of FTP. (clause is added by
DGFT NOTIFICATION No.87(RE-2008)/2004-2009, Dated 17th February, 2009
) ]
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Credit shall be available against such export products and at such rates as may
be specified by DGFT by way of public notice. Credit may be utilized for payment
of Customs Duty on freely importable items. DEPB Scrips can also be utilized for
payment of duty against imports under EPCG Scheme w.e.f 1.1.2009. |
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4.3.2 |
DEPB holder shall have option to pay additional customs duty in cash as
well. |
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| Validity |
4.3.3 |
Validity period of DEPB for import shall be as prescribed in HBP
v1. |
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Transferability |
4.3.4 |
DEPB and / or items imported against it are freely
transferable. Transfer of DEPB shall however be for import at specified port,
which shall be the port from where exports have been made. |
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Imports from a port other than the port of export shall be allowed under TRA
facility as per terms and conditions of DOR notification. |
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| Applicability
of Drawback |
4.3.5 |
Additional customs duty / Excise Duty and Special
Additional Duty paid in cash or through debit under DEPB may also be adjusted as
CENVAT Credit or Duty Drawback as per DoR rules. |
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| Scheme |
4.4.1 |
DFIA is issued to allow duty free import of inputs, fuel, oil,
energy sources, catalyst which are required for production of export product.
DGFT, by means of Public Notice, may exclude any product(s) from purview of
DFIA. This scheme is in force from
1st May, 2006. |
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| Entitlement |
4.4.2 |
Provisions of paragraph 4.1.3 shall be applicable in case of
DFIA. However, these Authorisations shall be issued only for products for which
Standard Input and Output Norms (SION) have been notified. |
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In case of post export DFIA, a merchant exporter shall be required
to mention only name (s) and address(s) of manufacturer(s) of the export
product(s). Applicant is required to file application to concerned RA before
effecting exports under DFIA. |
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Pre-export Authorisation shall be issued with actual user condition and shall be
exempted from payment of basic customs duty, additional customs duty / Excise
duty, education cess, anti-dumping duty and safeguard duty, if any. |
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In case of actual user DFIA and where CENVAT credit facility on
inputs have been availed for the exported goods, even after
completion of export obligation, the goods imported against such
DFIA shall be utilized in the manufacture of dutiable goods whether
within the same factory or outside (by a supporting manufacturer). |
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| Import items |
4.4.3 |
Provisions of paragraphs 4.1.11, 4.1.12, 4.1.13 and 4.1.14 of
FTP
shall be applicable for DFIA holder. |
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| Value Addition |
4.4.4 |
A minimum 20% value addition shall be required for issuance
of
such authorisation except for items in gems and jewellery sector for
which value addition would be as per paragraph 4A.2.1 of HBP
v1. Items for which higher value addition is prescribed underAdvance
Authorisation Scheme, shall be applicable. |
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| Export Obligation
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4.4.5 |
Procedure and time period related to fulfillment of
Export Obligation
have been laid down in Chapter 4 of HBP v1. |
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| Transferability |
4.4.6 |
Once export obligation has been fulfilled, request for
transferability
of Authorisation or inputs imported against it may be made before
concerned RA. Once transferability is endorsed,Authorisation holder
may transfer DFIA or duty free inputs, except fuel and any other
item(s) notified by DGFT. However, for fuel, import entitlement may
be transferred only to companies which have been granted
authorisation to market fuel by Ministry of Petroleum and Natural
Gas. |
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Once transferability is endorsed, imports / domestic procurement
against authorisation or transfer of imported inputs / domestically
procured inputs shall be subject to payment of applicable additional
customs duty / excise duty. While endorsing transferability,
authorisation would bear a note as to liability of such additional
customs duty / excise duty. However, in case where CENVAT
facility has not been availed, exemption from additional customs
duty / excise duty would be available even after endorsement of
transferability on DFIA. |
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Wherever SIONs prescribe actual user condition and in case of
Acetic Anhydride, Ephedrine and Pseudo Ephedrine, DFIA shall
be issued with actual user condition for these inputs and no
transferability shall be allowed for these inputs even after fulfillment
of export obligation. |
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However, for authorisations issued prior to 1.4.2007, exemption
from Additional Customs Duty / Excise Duty shall continue to be
available even after endorsement of transferability, as provided in
FTP (RE-2006). |
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| CENVAT Facility
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4.4.7 |
CENVAT credit facility shall be available for inputs
either imported
or procured indigenously. |
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4.4.8 |
Deleted. |
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| Scheme for Gems
and Jewellery |
4A |
Exporters of Gems and Jewellery can import / procure duty
free inputs for manufacturing. |
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Replenishment Authorisations |
4A.1 |
Exporters may obtain Replenishment (REP) from
RA in accordance with procedure specified in HBP v1. |
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4A.1.1 |
Replenishment authorisation may also be for consumables as per
paragraph 4A.28 of HBP v1. |
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Export of Cut & Polished Diamonds for
Certification / Grading |
4A.2 |
Deleted |
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4A.2.1 |
Deleted |
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| Schemes for Gold
/ |
4A.3 |
Exporters of gold / silver / platinum jewellery and
articles thereof
Silver / Platinum may import their essential inputs such as gold, silver,
platinum,
Jewellery mountings, findings, rough gems, precious and semi-precious stones,
synthetic stones and unprocessed pearls etc. in accordance with
the procedure specified in this behalf. |
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| Nominated
Agencies |
4A.4 |
Nominated agencies are MMTC Ltd, Handicraft and Handloom Export
Corporation (HHEC), State Trading Corporation (STC), the Project and
Equipment Corporation of India Ltd (PEC), STCL Ltd, MSTC Ltd, Diamond
India Limited (DIL), Gems & Jewellery Export Promotion Council (G&J
EPC)), Star Trading House (only For Gems & Jewellery sector) and Premier
Trading House under Paragraph 3.5.2 of FTP and any other agency
authorised by RBI. Exporters (except EOUs and units in SEZ) may obtain
gold / silver / platinum from nominated agency(s). Procedure for import
of precious metal by these agencies (other than those authorized by RBI
and the Gems & Jewellery units operating under EOU and SEZ schemes) and
the monitoring mechanism thereof shall be as per the provisions laid
down in HBP v1 in this regard. (This para has been replaced by
DGFT NOTIFICATION No 88/2008, Dated 26.02.2009.)
[Old - Nominated agencies are MMTC Ltd, Handicraft and Handloom
Export Corporation (HHEC), State Trading Corporation (STC),
the Project and Equipment Corporation of India Ltd (PEC), Premier
Trading House under Paragraph 3.5.2 of FTP and any other agency
authorised by RBI. Exporters (except EOUs and units in SEZ) may
obtain gold / silver / platinum from nominated agency(s). ] |
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A bank authorised by RBI is allowed export of gold scrap for refining
and import standard gold bars as per RBI guidelines.
Items of Export 4A.5 Following items, if exported, would be eligible for
facilities:
(a) Gold jewellery, including partly processed jewellery and
articles including medallions and coins (excluding legal tender coins), whether
plain or studded, containing gold of 8 carats and above;
(b) Silver jewellery including partly processed jewellery, silverware, silver
strips and articles including medallions and coins (excluding legal tender coins
and any engineering goods) containing more than 50% silver by weight;
(c) Platinum jewellery including partly processed jewellery and articles
including medallions and coins (excluding legal tender coins and any engineering
goods) containing more than 50% platinum by weight. |
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| Value Addition |
4A.6 |
Value Addition (VA) for gems and jewellery sector shall be
as per
paragraph 4A.2.1 of HBP v1. It would be calculated as under:
A – B
VA = ————— x 100, where
B
A = FOB value of the export realised / FOR value of supply received.
B = Value of inputs ( including domestically procured ) such as gold / silver /
platinum content in export product plus admissible wastage along with value of
other items such as gemstone etc. Wherever gold has been obtained on loan basis,
value shall also include interest paid in free foreign exchange to foreign
supplier. |
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| Wastage Norms |
4A.7 |
Wastage or manufacturing loss for gold / silver / platinum jewellery shall be admissible as per paragraph 4A.2 of HBP v1. |
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Export against Supply
by Foreign Buyer |
4A.8 |
Where export orders are placed on nominated agencies
/ status
by holder / exporters of three years standing having an annual
average turnover of Rs. Five Crores during preceding three licensing years,
foreign buyer may supply in advance and free of charge, gold / silver /
platinum, alloys, findings and mountings of gold / silver / platinum for
manufacture and export. |
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Such supplies can also be in advance and may involve semi-finished jewellery
including findings / mountings / components for repairs /
re-make and export subject to minimum value addition of 10%. However, if so
imported semi finished gold / silver /platinum jewellery
is exported as studded jewellery, value addition of 15% shall be achieved. In
such cases of export, wastage of 2% may be permitted. |
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Exports may be made by nominated agencies directly or through their associates
or by status holder / exporter. Import and Export of findings shall be on net to
net basis. |
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Export Against supply
of Foreign Buyers |
4A.9 |
Exporter may obtain gold / silver / platinum as an input for
export
Supply by products from nominated agencies in advance or as replenishment
Nominated Agencies after exports, in accordance with specified procedure. |
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Export Against
Advance
Authorisation |
4A.10 |
An Advance Authorisation may be granted for duty free
import of:
(a) Gold of fineness not less than 0.995, and mountings, sockets,
frames and findings of 8 carats and above;
(b) Silver of fineness not less than 0.995, and mountings, sockets, frames and
findings containing more than 50% silver by weight;
(c) Platinum of fineness not less than 0.900, and mountings, sockets, frames and
findings containing more than 50% platinum by weight. |
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4A.11 |
Such authorisations shall carry an export obligation to be fulfilled as
per procedure specified in paragraph 4A of HBP v1.
Advance Authorisation holder may obtain gold / silver / platinum
from nominated agencies in lieu of direct import. |
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| Gem
Replenishment Authorisation |
4A.12 |
Gem Replenishment (Gem & Jewellery REP) Authorisation
may be issued as given in paragraph 4A.8, 4A.9 and 4A.10 above. |
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In case of plain or studded gold / silver / platinum jewellery and
articles, value of such Authorisations shall be determined with
reference to realisation in excess of prescribed minimum VA. |
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Such Gem REPAuthorisations shall be freely transferable. |
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| Gem REP Rate
and Item |
4A.13 |
Replenishment Rate and item of import will be as prescribed in Appendix 12B of HBP v1. |
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| Diamond Imprest
Authorisation |
4A.14 |
Deleted |
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| Eligibility |
4A.14.1 |
Deleted |
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| Export
Obligation (EO) |
4A.14.2 |
Deleted |
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| Export Promotion
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4A.15 |
Nominated agencies and their associates, with approval of
Tours/ Export Department of Commerce, and others, with approval of Gem &
of Branded Jewellery EPC (GJEPC), may export gold / silver / platinum jewellery
Jewellery and articles thereof for exhibitions abroad. |
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Personal carriage of gold / silver / platinum jewellery, precious, semi-precious stones, beads and articles and export of branded jewellery
is also permitted, subject to conditions as in HBP v1. |
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| Personal Carriage
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4A.16 |
Personal carriage of gems and jewellery export parcels
by foreign
of Export / bound passengers and import parcels by an Indian importer/foreign
Import Parcels national may be permitted as in HBP v1. |
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| Export by Post
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4A.17 |
In case of exports through Foreign Post Office (including via Speed
Post), value of jewellery parcels shall not exceed US$ 75000 and
20 kg. by weight. |
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Private / Public Bonded Warehouses |
4A.18 |
Private / Public Bonded Warehouses may be set up in SEZ/
DTA
Bonded Warehouse for import and re-export of cut & Polished diamonds, cut &
polished
coloured gemstones, uncut & unset precious & semi-precious stones,
subject to achievement of minimum VA of 5%. |
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Diamond & Jewellery
Dollar Accounts |
4A.19 |
Firms and companies dealing in purchase/ sale of rough or cut and
polished diamonds/precious metal jewellery plain, minakari and / or
studded with / without diamond and/or other stones, with a track record
of at least two years in import or export of diamonds / coloured
gemstones/ diamond and coloured gemstones studded jewellery / plain gold
jewellery, and having an average annual turnover of Rs. 3 crores or
above during preceding three licensing years, may also carry out their
business through designated Diamond Dollar Accounts (DDA). (This
sub para replace by
DGFT NOTIFICATION No 96/2008, Dated : 13-005-2009)
[Old - Firms and companies dealing in purchase / sale of rough or cut
and polished diamonds / precious metal jewellery plain, minakari and / or studded with / without diamond and / or other stones, with a
track record of at least 3 years in import or export of diamonds /
coloured gemstones / diamond and coloured gemstones studded
jewellery / plain gold jewellery, and having an average annual turnover of Rs. 5
crore or above during preceding three licensing years, may also carry out their
business through designated Diamond Dollar Accounts (DDA). ]
Dollars in such accounts available from bank finance and / or export proceeds
shall be used only for:
(i) Import / purchase of rough diamonds from overseas / local sources;
(ii) Purchase of cut and polished diamonds, coloured gemstones and plain gold
jewellery from local sources;
(iii) Import / purchase of gold from overseas / nominated agencies and repayment
of dollar loans from the bank; and
(iv) Transfer to Rupee Account of exporter.
Details of this DDA Scheme are given in HBP v1.
A non DDA holder is also permitted to supply cut and polished
diamonds to DDA holder, receive payment in dollars and convert
same into Rupees within 7 days. Cut and polished diamonds and
coloured gemstones so supplied by non-DDA holder will also be
counted towards discharge of his export obligation and / or entitle
him to replenishment Authorisation. |
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4A.20.1 |
Gems and Jewellery exporters shall be allowed to export cut and
polished precious and semi-precious stones for the treatment and
re-import as per customs rules and regulations. In case of re-export,
the exporter shall be entitled for duty drawback as per rules. |
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Import of precious
scrap / used jewellery |
4A.21 |
Import of precious metal shall
be allowed for
metal scrap / used melting, refining and re-export of jewellery as per the
procedure
jewellery for melting laid down in HBP v1. However, such import shall not be
allowed
and re-export of through hand baggage. |
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Re-import of
rejected jewellery |
4A.22 |
Gems & Jewellery exporters shall be allowed to re-import
rejected precious metal jewellery as per para 4A.32 of HBP v1. |
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| Export
on consignment basis |
4A.23 |
Gems & Jewellery exporters shall be allowed to export diamond,
consignment gemstones & jewellery as per HBP v1 and
basis Customs rules and regulations. |