Replenishment Authorisation for Import of Consumables

4A.28

A Replenishment Authorisation for duty free import of consumables, equal to 2 % of FOB value of exports of the preceding year may be issued on production of Chartered Accountant’s Certificate indicating the export performance. This Authorisation shall be non-transferable and subject to actual user condition. This Replenishment Authorisation shall be valid for duty free import of consumables as notified by the Customs.

Application for import of consumables as given above may be made to the concerned Regional Authority in the form given in ‘Aayaat Niryaat Form’.