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DGFT Hand Book of Procedures Foreign Trade Procedure (wef 23/08/2010) 4.20

4.20

Facility of Clubbing

Facility of clubbing shall be available only for redemption / regularisation of cases and no further import or export shall be allowed. For this facility, authorisations are required to have been issued under similar Customs notification even pertaining to different financial years. However, in case of Authorisations issued on or after 1.4.2004, Advance Authorisations with different customs notification can be clubbed. Advance authorisation for annual requirement can also be clubbed with the advance authorisation.

[OLD- 4.20

Facility of clubbing shall be available only for redemption / regularisation of cases and no further import or export shall be allowed. For this facility, authorisations are required to have been issued under similar Customs notification even pertaining to different financial years. However in case of Authorisations issued in 2004-09 period and thereafter, Advance Authorisations with different customs notification can be clubbed. Advance authorisation for annual requirement can also be clubbed with the advance authorisation.

(Above paras 4.20 to 4.20.5 has been amended vide PN. NO. 79/2010, DT. 13/10/2011 )

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