Eximkey - India Export Import Policy 2004 2013 Exim Policy
DGFT Hand Book of Procedures (Pdf)'>Foreign Trade Procedure (wef 05/06/2012) (Pdf) 4.36

4.36

Fulfillment of Export Obligation and maintenance of proper accounts of imports

Provision of paragraph 4.25 above shall apply. Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as prescribed in Appendix-23. These records are required to be sent to concerned RA along with request for bond waiver / redemption / discharge of export obligation/ transferability. Such records should be preserved for a period of at least three years from date of redemption.

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