Chapter - 2 General Provisions Regarding Exports and Imports Policy 2007 and Countries of Imports Exports Application with Filing of Application Profile of Importer Exporter.

Following categories of importers or exporters are exempted from obtaining IEC number:

1. Importers covered by clause 3(1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub- clauses (i) and (k)] of Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
2. Ministries / Departments of Central or State Government.
3. Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture.
4. Persons importing / exporting goods from / to Nepal, Myanmar through Indo-Myanmar border areas and China (through Gunji, Namgaya Shipkila and Nathula ports) provided CIF value of a single consignment does not exceed Indian Rs.25, 000.
   
   However, exemption from obtaining IEC number shall not be applicable for export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix 3, Schedule 2 of ITC (HS) except in case of exports by category (ii) above.
5. Following permanent IEC numbers shall be used by non- commercial PSUs and categories of importers / exporters mentioned against them for import / export purposes.

Import of specified capital goods, raw materials and components, from United States of America (USA) is subject to US Export Control Regulations.

US suppliers of such items are required to obtain an export authorisation based on import certificate issued in India. The following are designated Import Certificate Issuing Authorities (ICIA):

1. Department of Electronics (DoE), for computer and computer based systems;
2. Department of Industrial Policy and Promotion (DIPP), Technical Support Wing (TSW), for organised sector units registered under it, except for computers and computer based systems;
3. Ministry of Defence (MoD), for defence related items;
4. DGFT for small scale industries and entities not covered above as well as on behalf of any of the above;
5. Embassy of India, Washington, DC, on behalf of any of the above.

A request for an import certificate shall be made in ANF 2C. Import certificate in Appendix 31 may be issued by ICIA directly to importer with a copy to (i) Ministry of External Affairs (MEA) (AMS Section), New Delhi, (ii) DoE, New Delhi; and (iii) DGFT.

However, this import certificate will not be regarded as a substitute for an import authorisation in respect of items mentioned as restricted in ITC (HS) and an import authorisation will have to be obtained for such items.

Duplicate copy of freely transferable Authorisation, may be issued against an application accompanied with following documents:

1. An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance).
2. A copy of FIR reporting loss.
3. Original affidavit on notorised stamp paper.
4. Indemnity bond on a stamp paper undertaking to indemnify revenue loss, which may be caused on account of issue of such duplicate.

Before clearance of goods through Customs, Authorisation holder shall execute a BG / LUT with Customs Authorities. In such cases, RA shall endorse the following condition on the licence / Authorisation:

“BG / LUT as applicable to be executed with concerned Customs Authorities”.

In case of indigenous sourcing, Authorisation holder shall furnish BG / LUT to RA as per Customs Circular No. 58/2004 dated 31.10.04. (This Para is Amended byDGFT PUBLIC NOTICE NO.:30 (RE-2007)/2004-2009 Dated : 26.07.2007)

[Old - Before clearance of goods through Customs, Authorisation holder shall execute a LUT / BG with customs authorities.

Bank Guarantee / LUT as applicable to be executed as per relevant Customs Notification / Circular.
In case of indigenous sourcing, Authorisation holder shall furnish BG / LUT to RA as prescribed below before sourcing the material:

1. Following entities shall be entitled for LUT facility:
   1. All Status holders / PSUs;
   2. Manufacturer exporter (except Proprietorship and Partnership firms), Registered with Central Excise authority with a minimum export turnover of Rs.1 Crore in preceding year and having exported during previous two financial years.
   3. Manufacturer Exporter, registered with Central Excise Authority and having paid Central Excise Duty of Rs.1 Crore or more during preceding financial year.
   4. All exporters with an export turnover of at least Rupees
   5. crores in preceding licencing year and having a good track record and three years of export performance.
2. Following shall be required to furnish a Bond supported by BG to extent of 15% of duty saved on excise and education cess, if applicable:
   1. Other Manufacturer Exporter not covered under (A) above (except Proprietorships and Partnership firms); exporting for last 3 years, or exporting in any of the last 3 years, based on Certification of their previous years’ exports from Central Excise Authorities
      
      Provided that for any of last 3 years, the unit should be registered with Excise Authorities or State Sales Tax Authorities.
   2. Manufacturing companies (as per Companies Act) having not exported in each of preceding three licencing years but fulfilling following criterion:
      1. Registration with Central Excise Authorities and payment of Central Excise duty (unless exempted); and
      2. Registration with State Sales Tax / VAT Authorities and payment of sales tax / VAT (unless exempted); and
      3. Minimum investment of Rs 50 lakh in plant and machinery (as in audited Balance Sheet).
3. Following shall be required to furnish a Bond supported by BG to the extent of 100% of duty saved on excise and education cess, if applicable:
   1. Merchant Exporter, all types of Proprietorship and Partnership firms (Other than Status Holders / PSUs and category (A) 4 above);
   2. Service providers other than those in category (A) 1 and (A) 4 above
4. Manufacturer / Merchant Exporters (under (A) & (B) above) falling under any of following two categories based on their risk profile are required to execute bond supported by BG to extent of 100% of duty saved amount on excise and education cess if applicable. This can be prescribed by Head of office not being below rank of Deputy DGFT by recording reasons in writing:
   1. Have come under adverse notice of Customs / DGFT / Central Excise for serious irregularities;
   2. Having adverse track record in terms of fulfillment of pending export obligation.

In cases where Excise Duty is nil on items of indigenous procurement, BG furnished would be for 25% of basic Customs Duty on same product. BG and LUT should be valid as per terms and conditions incorporated in Appendix 25A & 25B respectively. Validity of BG / LUT is required to be extended in case of extension in EOP. Specific endorsement to this effect shall be made in the Authorisation by RA.

In respect of categories (A) 3, (A) 4 & (B) 1 above, if exporter has not exported for any of the 3 preceding years, 15% BG condition shall be imposed on duty saved amount provided the CIF value does not exceed 200% of domestic turnover or 200% of FOB / FOR value of supplies of preceding licensing year, whichever is higher. Authorisation beyond 200% entitlement shall be subject to 100% BG on duty saved amount for CIF value exceeding 200% entitlement. However, entitlement may be re- credited on production of documentary evidence showing fulfillment of export obligation and realization of export / supply proceeds.

In respect of categories at (A) 2 and (A) 4 above, Authorisation Holder would be required to submit Export Performance Certificate issued by a Chartered Accountant as per Appendix 26.

For import / domestic procurement of car under EPCG scheme, 100% BG will be required to be furnished except in case of status holders / PSUs who will furnish BG / LUT as aforesaid.

BG exemption / relaxation as mentioned above shall also be available in respect of past Authorisation where Authorisation holder had earlier filed BG but as on date he is entitled for BG exemption.

In case, firm has already executed BG / LUT for full value of Authorisation covering items indigenously procured, to Customs and furnishes proof of the same, no BG / LUT shall be required to be executed with RA. ]

1. GSP is a non-contractual instrument by which industrialized (developed) countries unilaterally and based on non- reciprocity extend tariff concessions to developing countries. Following countries extend tariff preferences under their GSP Scheme:
   1. United States
   2. New Zealand
   3. Belarus of America,
   4. European
   5. Japan Union
   6. Russia
   7. Canada
   8. Norway
   9. Australia
   10. Switzerland
   11. Bulgaria

(only to LDCs)

GSP schemes of these countries detail sectors / products and tariff lines under which benefits are available, including conditions and procedures governing benefits. These schemes are renewed and modified from time to time. Normally Customs of GSP offering countries require information in Form ‘A’ (prescribed for GSP Rules Of Origin) duly filled by exporters of beneficiary countries and certified by authorised agencies. List of agencies authorised to issue GSP CoO is given in Appendix 4A.

1. Under agreement establishing GSTP, tariff concessions are exchanged among developing countries, who have signed agreement. Presently, 46 countries are members of GSTP and India has exchanged tariff concessions with 12 countries on a limited number of products. EIC is sole agency authorised to issue CoO under GSTP.

1. SAPTA was signed by seven SAARC members namely India, Pakistan, Nepal, Bhutan, Bangladesh, Sri Lanka and Maldives in 1993 and came into operation in 1995. Four rounds of trade negotiations have been completed and more than 3000 tariff lines are under tariff concessions among SAARC countries. List of agencies, authorised to issue CoO under SAPTA are notified under Appendix 4B.

1. APTA is a preferential trading arrangement designed to liberalise and expand trade in goods progressively in Economic and Social Commission for Asia and Pacific (ESCAP) region through liberalization of tariff and non- tariff barriers. At present, Bangladesh, Sri Lanka, South Korea, India and China are exchanging tariff concessions under APTA. Agencies authorised to issue CoO under APTA are listed in Appendix 4B.

1. Free Trade Agreement (FTA) between India and Sri Lanka was signed on 20.12.1998 and was
   operationalised in March, 2000 following notification of required Customs tariff concessions by Government of Sri Lanka and India. EIC is sole agency to issue CoO under ISLFTA.

1. A Preferential Trade Agreement between Transitional Islamic State of Afghanistan and Republic of India was signed on 6.3.2003 and was operationalised with issuance of Customs Notification No 76/2003 dated 13.5.2003. EIC is sole agency to issue CoO under India Afghanistan Preferential Trade Agreement.

1. India and Thailand have signed protocol to implement Early Harvest Scheme under India- Thailand Free Trade Agreement on 01.09.2004.Tariff preferences for imports on items of Early Harvest Scheme would be available only to those products, which satisfy Rules of Origin Criteria, notified by Department of Revenue, Ministry of Finance, vide notification No.101/2004-Customs dated 31.08.2004. EIC would be sole agency to issue CoO under Early Harvest Scheme of Framework Agreement on India-Thailand Free Trade Agreement.

Government has also nominated certain agencies to issue Non Preferential CoO in accordance with Article II of International Convention Relating to Simplification of Customs formalities, 1923. These CoOs evidence origin of goods and do not bestow any right to preferential tariffs. List of notified agencies is provided in Appendix 4C. In addition, agencies authorized to issue Preferential CoO as per Para 2.21.1 of HBP v1 are also
authorized to issue Non-Preferential CoO.

All exporters who are required to submit CoO (Non Preferential) would have to apply to any of agencies enlisted in Appendix– 4C with following documents:

1. Details of quantum / origin of inputs / consumables used in export product.
2. Two copies of invoices.
3. Packing list in duplicate for concerned invoice.
4. Fee not exceeding Rs.100 per certificate as may be prescribed by concerned agency.

The agency would ensure that goods are of Indian origin as per general principles governing rules of origin before granting CoO (non preferential). Certificate would be issued as per Format given in Annexure-II to Appendix 4C. It should be ensured that no correction/re-type is made on certificate.

Any agency desirous of enlistment in Appendix 4C may submit their application as per Annexure I to Appendix 4C to the concerned RA.

In case of tea, all exporters who are required to submit CoO (Non-Preferential) shall apply to Tea Board or any Inspection Agency authorized by Tea Board and enlisted in Appendix 4C of HBP v1 with documents listed above.

In case of export by post, exporter shall submit following documents in lieu of documents prescribed for export by sea / air:

1. Bank Certificate of Export and Realisation as in Appendix 22A.
2. Relevant postal receipt
3. Invoice duly attested by Customs authorities.

In cases where exporter directly negotiates document (not through authorised dealer) with permission of RBI, he is required to submit following documents for availing of benefits under export promotion schemes:

1. Permission from RBI allowing direct negotiation of documents (not required for status holders),
2. Copy of Foreign Inward Remittance Certificate (FIRC) as per Form 10-H of Income Tax department in lieu of BRC and
3. Statement giving details of shipping bills / invoice against which FIRC was issued.

Import / export of exhibits, including construction and decorative and materials required for the temporary stands of foreign / Indian exhibitors at exhibitions, fair or similar show or display for a period of six months on re-export / re-import basis, shall be allowed without an Authorisation on submission of a certificate from an officer of a rank not below that of an Under Secretary/ Deputy DGFT in DoC / DGFT or an officer of Indian Trade Promotion Organization (ITPO) duly authorised by its Chairman in this behalf, to effect that such exhibition, fair or similar show or display

1. has been approved or sponsored by DoC or ITPO; and
2. is being held in public interest.

Extension beyond six months for re-export / re-import will be considered by Customs authorities on merits. Consumables such as paints, printed material, pamphlets, literature etc. pertaining
to exhibits need not be re-exported / re-imported.

1. Importer shall furnish the following documents to the customs at the time of clearance of goods.
   1. Pre-shipment inspection certificate as per the format in Annexure I to Appendix 5 from any of the Inspection & Certification agencies given in Appendix-5 to the effect that:
      1. The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise.
      2. The imported item (s) is actually a metallic waste/scrap/ seconds/ defective as per the internationally accepted parameters for such a classification.
         
   2. Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise.
      
2. Import of scrap would take place only through following designated ports and no exceptions would be allowed even in case of EOUs, SEZs: -
   
   1.Chennai, 2.Cochin, 3.Ennore, 4.JNPT, 5.Kandla, 6.Mormugao, 7.Mumbai, 8.New Mangalore, 9.Paradip, 10.Tuticorin, 11.Vishakhapatnam, 12.ICD Loni, Ghaziabad, 13.Pipava, 14.Mundra, 15.Kolkata, 16.ICD Ludhiana, 17.ICD Dadri (Greater Noida), 18.ICD Nagpur, 19.ICD Jodhpur, 20.ICD Jaipur, 21.ICD Udaipur, 22.CFS Mulund, 23.ICD Kanpur, 24.ICD Ahmedabad, 25.ICD Pitampur and 26.ICD Malanpur.”
   (The above para Amended byDGFT Public Notice :76 (RE-2007)/2004-2009  Dated 26.10.2007.

Shredded form: Import of metallic waste and scrap listed in para 2.32.2 above in shredded form shall be permitted through all ports of India. Import from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded form only.

Unshredded compressed and loose form: Import of metallic waste, scrap listed in para 2.32.2 above in unshredded compressed and loose form shall be subject to terms and conditions as notified by DGFT.

1. Preshipment inspection can be prescribed. Agencies / bodies can be registered for this purpose as per procedure prescribed by DGFT.
   
2. Import of scrap would take place only through following designated ports and no exceptions would be allowed even in case of EOUs, SEZs:-
   
   1.Chennai, 2.Cochin, 3.Ennore, 4.JNPT, 5.Kandla, 6.Mormugao, 7.Mumbai, 8.New Mangalore, 9.Paradip, 10.Tuticorin, 11.Vishakhapatnam, 12. ICD Loni, Ghaziabad  [Old-12.ICD Tughlakabad (New Delhi),] 13.Pipava, 14.Mundra, 15.Kolkata, 16.ICD Ludhiana, 17.ICD Dadri (Greater Noida), 18.ICD Nagpur, 19.ICD Jodhpur, 20.ICD Jaipur, 21.ICD Udaipur, 22.CFS Mulund, 23.ICD Kanpur, 24.ICD Ahmedabad, 25.ICD Pitampur and 26.ICD Malanpur”. (This para amdended by DGFT PUBLIC NOTICE NO. 19(RE-2007)/2004-2009,DATED 16-07-2007.)
   
3. New system of import from registered sources will come into effect from 1.4.2008 [Old 01.10.2007]. However, in cases where Bill of Lading is dated 31.03.2008 [Old 30.09.2007] or before, imports will be allowed on the basis of Pre-Shipment Inspection regime in terms of Para 2.32 of the HBP v1, notified vide Public Notice No.1 dated 08.04.2005 and as amended from time to time, till new system of import from registered sources comes into effect.  List of Pre-Shipment Agencies notified under earlier regime is available on DGFT web site”. (This para amdended by DGFT PUBLIC NOTICE NO. 19(RE-2007)/2004-2009,DATED 16-07-2007.)]

1. A brief on the activities of the agency, its history, membership, organizational stricture, manpower, etc.
   
2. Infrastructural setup, logistics, testing labs etc. for carrying out the inspection of metallic scrap.
   
3. List of companies/agencies for which testing has been carried out”.

Notwithstanding provisions of Para 2.33 above, second hand computers, laptops and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units can be imported freely as donations by following category of donees:

1. Schools run by Central or State Government or a local body,
2. Educational Institution run on non- commercial basis by any organization,
3. Registered Charitable Hospital,
4. Public Library,
5. Public funded Research and Development Establishment,
6. Community Information Centre run by Central or State Government or local bodies,
7. Adult Education Centre run by Central or State Government or a local body,
8. Organization of Central or State Government or a Union Territory.

Imports under this sub Para would be subject to the condition that goods shall not be used for any commercial purpose, is non transferable and complies with all terms and conditions of relevant Customs Rules and Regulations.

Import of following types of ammunition are allowed against an Authorisation by licensed arms dealers subject to conditions as may be specified:

1. Shotgun Cartridges 28 bore;
2. Revolver Cartridges of .450, .455 and .45 bores;
3. Pistol Cartridges of .25, .30 Mauser, .450 and .45 bores;
4. Rifle Cartridges of 6.5 mm, .22 savage, .22 Hornet, 300 Sherwood, 32/40, .256, .275, .280, 7m/m Mauser, 7 m/m Man Schoener, 9m/m Mauser, 9 m/m Man Schoener, 8x57, 8x57S, 9.3 m/m, 9.5 m/m, .375 Magnum, .405, .30.06, .270, .30/30 Winch, .318, .33 Winch,.275 Mag., .350 Mag., 400/350, .369 Purdey, .450/400, .470, .32 Win, .458 Win, .380 Rook, .220 Swift and .44 Win. bores.

An import Authorisation shall be issued at 5% of value of annual average sales turnover of ammunition (whether indigenous or imported) during preceding three licensing years subject to a minimum of Rs. 2000.

An application for grant of an Authorisation for items listed above may be made to RA in ANF 2B along with documents prescribed therein.

Goods or parts thereof on being imported and found defective or otherwise unfit for use or which have been damaged after import may be exported without an Authorisation, and goods in replacement thereof may be supplied free of charge by foreign suppliers or imported against a marine insurance or marine-cum- erection insurance claim settled by an insurance company. Such goods shall be allowed clearance by the customs authorities without an import Authorisation provided that:

1. Shipment of replacement goods is made within 24 months from date of clearance of previously imported goods through Customs or within guarantee period in case of machines or parts thereof where such period is more than 24 months; and
2. No remittance shall be allowed except for payment of insurance and freight charges where replacement of goods by foreign suppliers is subject to payment of insurance and / or freight by importer and documentary evidence to this effect is produced while making remittance.

Freely importable goods can be transferred by sale or otherwise by importer freely. Transfer of imported goods, which are subject to Actual User condition and have become surplus to needs of Actual User, shall be made only with prior permission of RA concerned. Following information alongwith supporting documents shall be furnished with request for grant of permission for transfer, to RA concerned:

1. Reasons for transfer of imported material;
2. Name, address, IEC number and industrial Authorisation registration, if any, of transferee;
3. Description, quantity and value of goods imported and those sought to be transferred;
4. Copies of import Authorisation and bills of entry relating to imports made;
5. Terms and conditions of transfer as agreed upon between buyer and seller.

1. Sale of exhibits of restricted items, mentioned in ITC (HS), imported for an international exhibition / fair organized / approved / sponsored by ITPO may also be made, without an Authorisation within bond period allowed for re-export, on payment of applicable customs duties, subject to a ceiling limit of Rs.5 lakhs (CIF) for such exhibits for each exhibitor.
   
   However, sale of exhibits of items, which were freely imported shall be made, without an Authorisation, within bond period allowed for re-export on payment of applicable customs duties.
2. If goods brought for exhibition are not re-exported or sold within bond period due to circumstances beyond control of importer, customs authorities may allow extension of bond period on merits.

An application for grant of Export Authorisation in respect of items mentioned in Schedule 2 of ITC (HS) may be made in ANF 2D (2E for SCOMET items) to DGFT along with documents prescribed therein. EFC shall consider applications on merits for issue of export Authorisation.

An Inter-Ministerial Working Group in DGFT shall consider applications for export of Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) as specified in Appendix 3 to Schedule 2 of ITC (HS) based on guidelines given below.

Applications for licences to export items or technology on SCOMET List are considered case-by-case, based inter alia on the following general criteria: -

1. Following factors, among others, are taken into account in the evaluation of applications for export of items on SCOMET List:
   1. Credentials of end-user, credibility of declarations of end-use of the item or technology, integrity of chain of transmission of item from supplier to end- user, and on potential of item or technology, including timing of its export, to contribute to end- uses that are not in conformity with India’s national security or foreign policy goals and objectives, objectives of global non-proliferation, or its obligations under treaties to which it is a State party.
   2. Assessed risk that exported items will fall into hands of terrorists, terrorist groups, and non-State actors;
   3. Export control measures instituted by recipient State;
   4. The capabilities and objectives of programmes of recipient State relating to weapons and their delivery;
   5. Assessment of end-uses of item(s);
   6. Applicability to an export licence application of relevant bilateral or multilateral agreements to which India is a party.
2. A condition for consideration of an application for an export licence is submission of stipulated certifications to effect, inter alia, that:
   1. The item will be used only for stated purpose and that such use will not be changed, nor items modified or replicated without consent of Government of India;
   2. Neither the items nor replicas nor derivatives thereof will be re-transferred without consent of Government of India;
   3. End-user shall facilitate such verifications as are required by Government of India.
      
      Government of India may also require additional formal assurances, as appropriate, including on end-use and non-retransfer, from State of recipient.
3. Licensing authority for items in Category 0 in Appendix 3 to Schedule 2 of ITC(HS) is Department of Atomic Energy. Applicable guidelines are notified by that Department under Atomic Energy Act, 1962. For certain items in Category 0, formal assurances from recipient State will include non-use in any nuclear explosive device. Licences for export of certain items in Category 0 will not be granted unless transfer is additionally under adequate physical protection and is covered by appropriate International Atomic Energy Agency (IAEA) safeguards, or any other mutually agreed controls on transferred items.
4. Additional end-use conditions may be stipulated in licences for export of items or technology that bear possibility of diversion to or use in development or manufacture of, or use as, systems capable of delivery of weapons of mass destruction.
5. Applications for transfer of “Technology” for any item on the List will be considered as an application for export of item itself.
6. Licences for export of items in this List (other than those under Category 0, 1 and 2) solely for purposes of display or exhibition shall not require any end-use or end-user certifications. No export licence for display or exhibition shall be issued for ‘Technology’ in any category or for items under Categories 0, 1, and 2.
7. Export of items not on SCOMET List may also be regulated under provisions of the Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005.
   
   Note 1: Export or attempt to export in violation of any of conditions of licence shall invite civil and/or criminal prosecution.
   
   Note 2: Licences for export of items in this List for display or exhibition abroad are subject to a condition of re- import within a period not exceeding six months. Exporters are entitled to apply for an export licence for such items exhibited abroad if exhibitor intends to offer that item for sale during exhibition abroad. Such sale shall not take place without a valid licence.
   
   Note 3: Export of items in Category 2 of this list may also be controlled by other applicable guidelines issued from time-to-time. Exporters of items in this category are advised to seek guidance from DGFT.
   
   Note 4: Exporters are entitled to apply for a ‘destination licence’ for countries and / or groupings of countries for export to which only re-transfer conditions need be imposed.
   
   Note 5: Exporters are entitled to request that only such conditions need be imposed as are subject of government- to-government instruments of accord over export of items on SCOMET List.
   
   Note 6: ‘Technology’ (see also entry ‘Technology’ in glossary in Appendix 3 to Schedule 2 of ITC (HS): Approval of export of an item on the SCOMET List also authorizes the export to same end-user of minimum ‘technology’ required for installation, operation, maintenance and repair of the item.
   
   DGFT in association with Administrative Ministries / Departments and Trade Associations will organize Industry Outreach Programme on regular basis for an effective awareness among the exporters /importers dealing with trade, in particular, in SCOMET items.
   
   DGFT may also issue, on application, Free Sale and Commerce Certificate for export of items not covered under Drugs & Cosmetics Act, 1940, which have usage in hospitals, nursing homes and clinics, for medical and surgical purposes and are not prohibited for export. Validity of such certificate shall be two years from date of issue unless otherwise specified.

Subject to specific approval of RBI, any payables, or equity investment made by an Autorisation holder under any export promotion scheme, can be used to offset receipts of his export proceeds. In such cases, offsetting would be equal to realisation of export proceeds and exporter would have to submit following additional documents:

1. Appendix 22D in lieu of Bank Realisation Certificate.
2. Specific permission of RBI.

1. Milk Powder (Tariff Code No. 0402.10 or 0402.21): National Dairy Development Board (NDDB), State Trading Corporation (STC), National Cooperative Dairy Federation (NCDF), National Agricultural Cooperative Marketing Federation of India Ltd. (NAFED), Minerals and Metals Trading Corporation (MMTC), Projects & Equipment Corporation of India Limited (PEC) and Spices Trading Corporation Limited (STCL)
2. Maize (corn)(Tariff Code No. 1005.90): National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED), State Trading Corporation (STC), Minerals and Metals Trading Corporation (MMTC), Projects & Equipment Corporation of India Limited(PEC), Spices Trading Corporation Limited (STCL) and State Cooperative Marketing Federations
3. Crude sunflower seed or safflower oil or fractions thereof (Tariff Code No. 1512.11) and Refined rape, colza or mustard oil, other (Tariff Code No. 1514.19 or 1514.99): National Dairy Development Board (NDDB), State Trading Corporation (STC), National Agricultural Cooperative Marketing Federation of India Ltd.(NAFED) Spices Trading Corporation Limited (STCL) and Central Warehousing Corporation (CWC) State Cooperative Marketing Federation & State Cooperative Civil Supplies Corporation
4. Deleted.

All eligible entities are eligible to avail quotas as per request of applicants received.

All eligible entities desiring availment of quota as mentioned above, may make application to EFC in ANF to DGFT, Udyog Bhavan, New Delhi – 110 011. Completed application forms along with prescribed documents must reach on or before 1st March of each financial year preceding to the year of quota e.g. Applications for TRQ for 2007-2008 must reach DGFT by 01.03. 2007.

Imports have to be completed before 31st March of financial year i.e. consignments must be cleared by customs authorities before this date.

Since import of maize (corn) is through STEs, the allottes of quota i.e. designated agencies in para 1 (b) above for this item shall also be granted an import Authorisation for allotted quantities as indicated at Sl. No. 21(b) of Customs Notification No. 21/ 2002 dated 1.3.2002 in terms of para 2.11 of FTP, 2004-2009,
if they do not wish to make imports through FCI.

Application fee for these applications shall be paid according to procedure contained in Appendix 21 B to HBP-v1.

EFC in DGFT will evaluate and allot quota among applicants by 31st March of each financial year preceding to year of quota e.g. for 2007-08, EFC will allot quota by 31st March 2007.

In case where EP copy of Shipping Bill / original BRC has been lost, claim under VKGUY/ FMS/ FPS can be considered subject to submission of following documents:-

1. A duplicate /certified copy of concerned document issued by Customs Authority / Bank in lieu of original;
2. An application fee equivalent to 2% of relevant entitlement. However, no fee shall be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted;
3. An affidavit by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently.
4. An indemnity bond by exporter to effect that he would indemnify Government for financial loss if any on account of duty credit issued against lost Shipping Bills / BRC.

Customs Authority, before allowing clearance, shall ensure that benefit / duty credit against such shipping bill has not been availed.