In exercise of powers conferred under Paragraph 1.03 read with Para 2.04 of the Foreign Trade Policy 2015-2020, as amended from time to time, the Director General of Foreign Trade makes the following amendments in the Handbook of Procedures 2015-2020 and ANF [OLD- Appendices ] issued under FTP 2015-20.

(Correction in subject & above para the word "ANF" vide CORRIGENDUM, DT. 14/06/2018)

2. Para 4.07(i) is amended to read as under:

"(i) Regional Authority may also issue Advance Authorisation where there is no SION/valid Ad hoc Norms for an export product or where SION / Ad hoc norms have been notified / published but exporter intends to use additional inputs in the manufacturing process, based on self declaration by applicant. Wastage so claimed shall be subject to wastage norms as decided by Norms Committee. The applicant shall submit an undertaking to abide by decision of Norms Committee. The provisions in this regard are given in paragraph 4.03 and 4.11 of FTP."

3. Para 4.27 of Handbook of Procedures is amended to read as under:

"4.27 Exports/Deemed Export supplies in anticipation or subsequent to issue of an Authorisation.

(a) Exports / Deemed Export supplies made from the date of EDI generated file number for an Advance Authorisation, may be accepted towards discharge of EO. Shipping Bills / Tax Invoices should be endorsed with File Number or Authorisation Number to establish co-relation of exports / Deemed Export supplies with Authorisation issued. Export/Deemed Export supply document(s) should also contain details of exempted materials/inputs consumed and technical characteristics of export and import items, as the case may be.

(b) If application is approved, authorisation shall be issued based on input / output norms in force on the date of receipt of application by Regional Authority. If in the intervening period (i.e. from date of filing of application and date of issue of authorisation) the norms get changed, the authorization will be issued in proportion to provisional exports / Deemed Export supplies already made till any amendment in norms is notified. For remaining exports, Policy / Procedures in force on date of issue of authorisation shall be applicable.

(c) The export of SCOMET items shall not be permitted against an Authorisation until and unless the requisite SCOMET Authorisation is obtained by the applicant.

(d) Inputs with pre-import condition shall not be considered for replenishment against Exports/Deemed Export supplies made before import of such inputs."

4. Para 4.45(a)(iv) of Handbook of Procedures is amended to read as under:

"(iv) Authorisation for Annual Requirement shall be issued only where SIONs or valid Ad hoc norms exists on the date of issue of Authorisation. However, no Authorisation for Annual Requirement shall be issued where input is listed in Appendix-4J."

5. Amendments are made to ANF-4F and ANF-4G. The revised ANFs are annexed to this Public Notice

(Above para 5 corrected vide CORRIGENDUM, DT. 14/06/2018)

[OLD- 5. Amendments are made to Appendix-4F and Appendix-4J. The revised appendices are annexed to this Public Notice.]

Effect of this Public Notice:

(i) Now Advance Authorization for Annual Requirementcan also can be issued where Ad hoc norms exist for the resultant product.

(ii) Enabling provision is made to submit manual BRCs and self attested copy of Exporter Copy of shipping bill.

(iii) Other amendments made to bring clarity and hcnise documentation requirements for EODC.
 

(Alok Vardhan Chaturvedi)
Director General of Foreign Trade

[Issued from File No. 01/94/180/078/AM19/PC-4 and File No- 01/94/180/019/AM19/PC-4]
 

2. Request for: Redemption (EO DC) / No Bond Certificate (Bond Waiver):

3. (Strike out whichever is not applicable)
 

4. Details of physical exports / deemed exports made
 

5. Details of imports made against the Authorisation:
 

6. Details of excess imports made proportionate to the exports obligation fulfilled:
 

7. Details of payment of payment composition fee:
 

8. Details of unutilised items which are restricted to be imported at the time of import:
 

I / We hereby declare that:

1. the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there from and if found incorrect or false will render melus liable for any penal action or other consequences as may be prescribed in law or otherwise warranted.:

2. we would abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders framed there under, the Foreign trade Policy, the Handbook Procedure and the ITC(HS) Classification of Export & Import Items, as amended from time to time.:

3. No export proceeds are outstanding beyond the prescribed period as laid down by RBI or such extended period for which RBI permission has been obtained.:

4. Freight, Insurance and Commission values as mentioned in the application are based on actual transaction values.:

5. For the purpose of calculating entitlement, commission amount has been excluded.:

6. That I / We have updated the IEC profiles in ANF 1.:

7. We have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, and (iv) The Foreign Exchange Management Act,1999; (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B.:

8. I am authorised to verify and sign this declaration as per Paragraph 9.06 of the FTP.:
 

1. Application shall be filed by the authorised signatory as per para 9.06 of FTP.

2. Please upload following documents:

a. For physical exports:

i. e-BRC / Bank Certificate of Exports and Realisation in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, authorisation holders have the option to submit BRC in the format of Appendix-22A as per HBP (2009-2014) till such time online filing of EODC is enabled.

i. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ. However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not provided to exporters by Customs Authorities in terms of Circular No-55/2016-Customs dated 23.11.2016, applicant will have the option to submit self-attested copy of Exporter Copy of shipping bill till such time facility of online verification of shipping bills is made available to RAs.

iii. Statement of exports and Imports made and actual consumption of inputs in the items exported towards discharge of export obligation prepared and duly certified by Independent Chartered Accountant.

iv. FOB value of export for the purpose of V.A shall be arrived at after excluding the Foreign Agency Commission, if any.

v. In case where CENVAT credit / ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorisation shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from either the jurisdictional Central Excise authority /Customs authority or Independent Chartered Accountant or Cost Accountant, at the option of the exporter.

b. For deemed exports:

i. A copy of Tax invoice for supplies as prescribed under GST rules duly signed by the unit receiving the material and their jurisdictional excise/Customs authorities certifying the item of supply, its quantity, value and date of such supply. However in case of supply before 1.7.2017, of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a project authority certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, procedure prescribed in Circular No-14/14/2017-GST dated 6th November, 2017 issued by GST Policy Wing, Central Board of Excise and Customs, Department of Revenue shall be followed, Accordingly, copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of deemed export supplies, However in case of supply of the product by the Intermediate supplier to the port directly for export by the ultimate exporter (holder of Advance Authorisation or DFIA) in terms of paragraph 4,30 of HBP, copy of the shipping bill with the name of domestic supplier as Intermediate supplier endorsed on it along with the file No. / Authorisation No. of the ultimate exporter and the intermediate supplier shall be required to be furnished.

ii. Payment certificate from the project authority in the form given in Appendix 7D supported by eBRC or BRC in the format of Appendix-22B as per HBP (2009-2014),

iii. A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product.

iv. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.

v. In case where CENVAT/ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorisation shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from either the junsdictional Central Excise Supdt or Independent Chartered Accountant or Cost Accountant, at the option of the exporter.
 

10.

(a) Application made for Export Product Group:
(b) Application made under which Serial No. of SION:
 

14. In case of exports made under Deemed Exports category (except for supplies to Advance Authorisation/DFIA/ EPCG Authorisation holders/EOU/EHTP/STP/BTP), please furnish:

i. Name of the Project Authority

ii. Address of the Project Authority

iii GSTIN of the Project Authority

iv. Supply Order No

v. Delivery period of Supply

vi. Credit under which project is financed

vii. Method by which order is procured (ICB etc.)
 

16. If so, then please furnish the following details: (i and ii below need not be filled up in case the applicant desires the Invalidation Letter/ARO along with the issuance of DFIA)

i. Duty Free Import Authorisation No.

ii. Date of Issue of Duty Free Import Authorisation

iii. Name & IEC No of the Indigenous producer / STE from where items are to be procured

iv. Address of the Indigenous producer / STE from where items are to be procured

v. GSTIN of the indigenous producer.

vi. Regional Authority of the Indigenous producer / STE

vii. Items to be supplied by the Indigenous producer / STEv a. Description of individual items

b. Quantity of individual items to be procured

c. Value of individual items to be procured
 

I/ We hereby declare that:

1. the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there from and if found incorrect or false will render me!us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted.

2. We would abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders framed there under, the Foreign trade Policy, the Handbook Procedure and the ITC(HS) Classification of Export & Import Items, as amended from time to time.

3. None of the Proprietorl Partner(s) / Director(s) / Karta / Trustee of the firm / company, as the case may be, is / are a Proprietor / Partner(s) / Director(s) / Karta / Trustee in any other firm / Company which has come to the adverse notice of DGFT or in the caution list of RBI.

4. I/we have perused the list of SCOMET items as contained in the Appendix 3 to the Schedule 2 of the ITC (HS) Classifications of Export-Import Items, and that the item(s) exported / proposed to be exported does not fall within this list and that I/ We agree to abide by the provisions of the Policy for export of SCOMET items contained in the Foreign Trade Policy, Schedule 2 of ITC (HS) and the HBP v1, irrespective of the scheme under which the item is exported / proposed to be exported (the underlined portion will be deleted in case an application for export license for SCOMET item is being filed).

5. No export proceeds are outstanding beyond the prescribed period as laid down by RBI or such extended period for which RBI permission has been obtained.

6. That I / We have updated the IEC profiles in ANF1.

7. We have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, and (iv) The Foreign Exchange Management Act,1999; (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B.

8 I am authorised to verify and sign this declaration as per paragraph 9.06 of the FTP.
 

1. Application shall be filed online only using digital signature.

2. RCMC details need not be given if the same have already been updated in the ANF-1.

3. Please upload Bank Receipt /EFT/ Credit Card details evidencing payment of application fee in terms of Appendix 2K and the documents for physical / deemed exports, as the case may be.

4. Documents required in case of supplies under deemed export / intermediate supplies under DFIA:

a. Invalidation letter in case of supplies to

i. an EPCG Authorisation holder;

ii. an Advance Authorisation holder;

iii. a Duty Free Import Authorisation

However, in case of switch over from physical exports / deemed exports to intermediate supplies, such invalidation letters can also be furnished at the time of redemption of DFIA.

b. Project Authority Certificate in case of supplies other than (a) (i), (ii) & (iii) above and to EOU/ EHTP/ STP/BTP units;

c. FOB value of export for the purpose of V.A shall be arrived at after excluding the Agency Commission, if any.

5. Documents to be uploaded for physical exports:

a. eBRC/ Bank Certificate of Exports and Realisation in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, realisation of export proceeds shall not be insisted if the shipments are made against confirmed irrevocable letter of credit or bill of exchange is unconditionally availedl Co- Accepted / Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank in column 14/15 of Appendix 2V. For status holders, irrevocable letter of credit would suffice. Further, realisation of export proceeds shall not be insisted, if the Reserve Bank of India (RBI) writes off the requirement of realisation of export proceeds on merits and the exporter also produces a certificate from the Foreign Mission of India about the fact of non recovery of export proceeds from the buyer. However this would not include self write off cases.

b. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ. However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not provided to exporters by Customs Authorities in terms of Circular No-55/2016-Customs dated 23.11.2016, applicant will have option to submit self-certified copy of Exporter Copy of shipping bill till such time facility of online verification of shipping bills is made available to RAs.

c. A statement of exports giving details of shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping bill and description of export product.

d. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.

e. Declaration in Appendix 4H format related to consumption of the inputs endorsed in the DFIA.

f. In case where CENVAT credit facility on inputs have been availed for the exported goods, the goods imported against Actual User DFIA shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorisation holder shall produce a certificate from the jurisdictional Central Excise Supdt.

6. Documents to be uploaded for deemed exports:

a. A copy of the invoice or a statement of invoices duly signed by the unit receiving the material and their jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply.

However in case of supply of items which are non excisable or supply of excisable items to a unit producing non excisable product(s), a Project Authority Certificate (PAC) certifying quantity, value and date of supply would be acceptable in lieu of excise certification. However, in respect of supplies to EOU/EHTP/ STP/ BTP, procedure prescribed in Circular No-14/14/2017-GST dated 6th November, 2017 issued by GST Policy Wing, Central Board of Excise and Customs, Department of revenue shall be followed. Accordingly, copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of deemed export supplies.

b. Payment certificate from the project authority in the form given in Appendix 7D. In the case of Advance Authorisation for Intermediate Supplies/ deemed exports, supplies to the EOUs/ EHTPs/STPs/ BTPs, documentary evidence from the bank substantiating the realization of proceeds from the Authorisation holder or EOUs/EHTPs/ STPs/ BTPs, as the case may be, as per eBRC or BRC in the format of on Appendix-228 prescribed under H8P (2009-2014), shall be furnished. However realization of proceeds shall not be insisted upon if the shipments are made against confirmed irrevocable inland letter of credit or inland bill of exchange is unconditionally availed / Co-Accepted/ Guaranteed by a bank and the same is confirmed by the exporter's bank and certified by the bank as per e8RC or 8RC in the format of appendix 228, as the case may be. For status holders, irrevocable inland letter of credit would suffice.

c. A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product.

d. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.

e. Declaration in Appendix 4H format related to consumption of the inputs endorsed in the DFIA.