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DGFT Foreign Trade Policy 4.1.12

Back-to-Back Inland Letter of Credit

4.1.12

An Advance Authorisation holder, holder of advance Authorisation for annual requirement, holder of DFIA, holder of Diamond Imprest Authorisation and holder of DFRC may, instead of applying for an Advance Release Order, avail of the facility of Back-to-Back Inland Letter of Credit in accordance with the procedure specified in Handbook of Procedures (Vol.1).

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