Eximkey - India Export Import Policy 2004 2013 Exim Policy

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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