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DGFT Foreign Trade Policy Exim Policy (01/04/2003 to 31/08/2004) PARA 4.1.2

4.1.2

Advance Licence is issued for duty free import of inputs, as defined in paragraph 4.1.1 subject to actual user condition. Such licences (other than Advance Licence for deemed exports) are exempted from payment of basic customs duty, additional customs duty, anti dumping duty and safeguard duty, if any.

Advance Licence for deemed export shall be exempted from basic customs duty and additional customs duty only. However in case of supplies to EOU/SEZ/ EHTP/ STP under such licences, anti-dumping duty and safeguard duty shall also be exempted.

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