INTRODUCTION
Notification 1.1 In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) the Central Government has notified on 31st March, 2002, the Export and Import Policy for the period 2002-2007 (hereinafter referred to as the Policy).
In pursuance of the provisions of paragraph 2.4 of the Policy, the Director General of Foreign Trade hereby notifies the compilation known as Handbook of Procedures (Vol.1), Handbook of Procedures (Vol.2) and Schedule of DEPB rates. These compilations, as amended from time to time, shall remain in force until 31st March, 2007
Objective 1.2 The objective of this Handbook is to implement the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders made thereunder and the Export and Import Policy (2002-07) by laying down simple, transparent and EDI (Electronic Data Interchange) amenable procedures which are easy to comply with and administer for efficacious management of foreign trade.
Definition 1.3 For the purpose of this Handbook, the definitions contained in the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders made thereunder and the Export and Import Policy (2002-07) shall apply.
CHAPTER-2
GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS
Policy 2.1 The Policy relating to the general provisions regarding exports and imports is given in Chapter-2 of the Policy.
Countries of Imports/ Exports 2.2 Unless otherwise specifically provided, import/ export will be valid from/to any country except Iraq. However, there shall be no ban on the export of items to Iraq or import of items from Iraq in case where the prior approval of the concerned sanctions committee of the United Nation抯 Security Council has been obtained.
Export of items to Libya as listed out in Appendix-31 are prohibited.
Application Fee 2.3 Unless otherwise exempted, specified fee shall be paid for making an application under any provision of the Policy and this Handbook. The scale of fee, mode of payment, procedure for refund of fee and the categories of persons exempted from the payment of fee are contained in Appendix-29
Territorial Jurisdiction of Licensing Authorities 2.4 Every application, unless otherwise specified, shall be submitted to the licensing authority concerned, as per the territorial jurisdiction of the licensing authorities indicated in Appendix-24
Filing of Application 2.5 Every application for an import/export licence/ certificate/permission or any other purpose should be complete in all respects as required under the relevant provisions of the Policy/Procedures and shall be signed by the applicant as defined in paragraph 9.9 of the Policy. An incomplete application is liable to be rejected giving specific reason for rejection. However in case of manual applications, the applicant would furnish a soft copy (on a 1.44? floppy disk) of the application in MS word format. (PN 34 dtd 13.09.02)
Profile of Importer/ Exporter 2.6 Each importer/exporter shall be required to file importer/ exporter profile once with the licensing authority in the form given in Appendix-2. Licensing authority shall enter the information furnished in Appendix-2 in their database so as to dispense with the need for asking the repetitive information. In case of any change in the information given in Appendix-2, importer/exporter shall intimate the same to the licensing authority.
Self Addressed Stamped Envelope 2.7 The applicant shall furnish a self addressed envelope of 40X15 cm with postal stamp affixed on the envelope as follows for all documents required to be sent by Speed Post:-
(a)(b)(c)(d) Within local area Rs. 20.00
Up to 200 Kms. Rs. 25.00
Between 200 to 1000 Kms Rs. 30.00
Beyond 1000 Kms. Rs. 50.00
IEC No: Exempted Categories 2.8 The following categories of importers or exporters are exempted from obtaining Importer - Exporter Code (IEC) number :
(i) Importers covered by clause 3(1) [except sub-clauses (e) and (l)] and exporters covered by clause 3(2) [except sub-clauses (i) and (k)] of the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993.
(ii) Ministries/Departments of the Central or a State Government.
(iii) Persons importing or exporting goods for their personal use not connected with trade or manufacture or agriculture.
(iv) Persons importing/exporting goods from/to Nepal provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
(v) Persons importing/exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rs.25,000.
However, the exemption from obtaining Importer-Exporter Code (IEC) number shall not be applicable for the export of Special Chemicals, Organisms, Materials, Equipments and Technologies (SCOMET) as listed in Appendix- 3, Schedule 2 of the ITC(HS) except in the case of exports by category(ii) above.
(vi) The following permanent IEC numbers shall be used by the categories of importers/ exporters mentioned against them for import/ export purposes.
S.No. Code Number Categories of Importers/ Exporters
1. 0100000011 All Ministries/Departments of the Central Government and agencies wholly or partially owned by them.
2. 0100000029 All Ministries/Departments of the State Government and agencies wholly or partially owned by them.
3. 0100000037 Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialised agencies.
4. 0100000045 Indians returning from/going abroad and claiming benefit under the Baggage Rules.
5. 0100000053 Persons/ Institutions/ Hospitals importing or exporting goods for their personnel use not connected with trade or manufacture or agriculture.
6. 0100000061 Persons importing/ exporting goods from/ to Nepal provided the CIF value of a single consignment does not exceed Indian rupees 25000/-.
7. 0100000070 Persons importing/ exporting goods from/to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian rupees 25000/-.
8. 0100000088 Ford Foundation
9. 0100000096 Importers importing goods for display or use in fairs/exhibitions or similar events under the provisions of ATA carnet.
10. 0100000100 Director, National Blood Group Reference Laboratory, Bombay or their authorised offices.
11. 0100000126 Individuals/Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Customs duty under the Notification issued by Ministry of Finance for bonafide use by the victims affected by natural calamity.
Note Commercial Public Sector Undertaking (PSU) who have obtained PAN will however be required to obtain Importer Exporter Code number. The permanent IEC number as mentioned above, shall be used by non commercial PSUs.
Application for Grant of IEC No. 2.9 An application for grant of IEC number shall be made by the Registered/ Head Office of the applicant to the licensing authority under whose jurisdiction, the Registered office in case of company and Head office in case of others falls in the form specified in Appendix-3 and shall be accompanied by documents prescribed therein.
IEC Format and Statements 2.9.1 The Licensing Authority concerned shall issue an IEC number in the format as given in Appendix-3A. A copy of such IEC number shall be endorsed to the concerned banker (as per the details given in the IEC application form). A consolidated statement of IEC numbers, issued by the licensing authority, shall be sent to the Exchange Control Department of the RBI in terms of Appendix-30, as per details given in Appendix-3B.
Validity of IEC No. 2.9.2 An IEC number allotted to an applicant shall be valid for all its branches/divisions/units/factories as indicated in the format of IEC given in Appendix- 3A.
Duplicate Copy of IEC No. 2.9.3 Where an IEC Number is lost or misplaced, the issuing authority may consider requests for grant of a duplicate copy of IEC number, if accompanied by an FIR and an affidavit.
Surrender of IEC No. 2.9.4 If an IEC holder does not wish to operate the allotted IEC number, he may surrender the same by informing the issuing authority. On receipt of such intimation, the issuing authority shall immediately cancel the same and electronically transmit it to DGFT for onward transmission to the Customs and RLAs.
Application Form for Import and Export of Restricted Items 2.10 An application for grant of a licence/ certificate/ permission for import or export of items mentioned as restricted in ITC(HS) may be made in the form and to the licensing authorities specified under the relevant chapters of this Handbook.
Imports under Indo-US Memorandum of Understanding 2.11 Import of specified capital goods, raw materials, components, etc. from the United States of America is subject to US Export Control Regulations. US suppliers of such items are required to obtain an export licence/ certificate/permission based on the import certificate furnished by the Indian importer to the US supplier. The following are the designated Import Certificate Issuing Authorities (ICIA) :
(i) The Department of Electronics, for import of computer and computer based systems;
(ii) The Department of Industrial Policy and Promotion, Technical Support Wing (TSW), for organised sector units registered under it, except for import of computers and computer based systems;
(iii) The Ministry of Defence, for defence related items;
(iv) The Director General of Foreign Trade for small scale industries and entities not covered above as well as on behalf of any of the above;
(v) The Embassy of India, Washington, DC, on behalf of any of the above.
A request for an import certificate shall be made in the form given in Appendix-7. The import certificate in the form given in Annexure to Appendix-7 may be issued by the ICIA directly to the importer with a copy to (i) Ministry of External Affairs (AMS Section), New Delhi, (ii) Department of Electronics, New Delhi; and (iii) Directorate General of Foreign Trade, New Delhi. However, this import certificate will not be regarded as a substitute for an import licence/certificate/ permission in respect of the items mentioned as restricted in ITC(HS) and an import licence/certificate/permission will have to be obtained wherever required for such items.
Validity Of Import Licence/Certificate/ Permissions/ CCPS 2.12 The validity of import licence/certificate/ permission from the date of issue of licence/ certificate/ permission shall be as follows:
(i) Advance Licence , DFRC and Replenishment licence for Gem & Jewellery as per Chapter- 4 of the Policy 18 months
(ii) EPCG licence (other than spares) 24 months
(iii) Spares under EPCG licence Validity of EO period
(iv) Others including CCP and Duty Entitlement Passbook Scheme, unless otherwise specified 12 months
(v) Advance Licence for project/ turnkey project 18 months or Co-terminus with the contracted duration of execution of the project whichever is later.
2.12.1 Where the date of expiry of the licence/ certificate/ permission falls before the last day of the month, the licence/certificate/ permission shall be deemed to be valid until the last day of the month. This proviso would be applicable even for a revalidated licence/ certificate/ permission.
2.12.2 The period of validity means the period for shipment/ dispatch of goods covered under the licence/ certificate/ permission. The validity of an import licence/certificate/permission is decided with reference to the date of shipment/ dispatch of the goods from the supplying country as given in paragraph 9.11 of this Handbook and not the date of arrival of the goods at an Indian port.
2.12.3 The provisions of paragraph 2.12.2 (PN 12 dtd 2.5.02) above shall not be applicable to DEPB. DEPB which is in the nature of duty credit entitlement must be valid on the date on which actual debit of duty is made. However, where the expiry of DEPB falls before the last day of the month, the DEPB shall be deemed to be valid till the last day of the said month.
Revalidation of Import/ Export Licence/Certificate/Permissions 2.13 The licence/certificate/permission may be revalidated on merits by the licensing authority concerned, which has issued the licence/ certificate/permission, for a period of six months at a time but not beyond a period of 12 months reckoned from the date of expiry of the validity period. However, revalidation of freely transferable licence/ certificate/permissions and stock and sale licence/ certificate/permission shall not be permitted.
An application for revalidation may be made to the licensing authority concerned in the form given in Appendix-10G. However, in such cases where revalidation of the licence/certificate/permissions is to be considered by DGFT, the original application alongwith TR/ Demand Draft shall be submitted to the regional licensing authorities concerned and self attested copy of the same shall be submitted to DGFT.
Duplicate Copies of Export-Import Licence/Certificate/Permissions/ CCPs 2.14 Where a licence/certificate/permission is lost or misplaced, an application for grant of a duplicate copy thereof may be made alongwith an affidavit, as given in Appendix-11, to the licensing authority which has issued the original licence/ certificate/ permission. The licensing authority concerned may, on merits, issue a duplicate copy of the same after issuing an order for cancellation of the original licence/certificate/ permission and after informing the customs authority where the original licence/ certificate/permission was registered.
2.15 Duplicate copy of freely transferable licence/ certificate/ permissions, except DEPB and DFRC, shall not be issued. Duplicate copy of DFRC and DEPB may be issued against an application accompanied by the following documents:- An application with a fee equivalent to 10% of duty saved.A copy of FIR reporting the loss.A copy of the original affidavit on notorised stamp paper.Indemnity bond on a stamp paper undertaking to indemnify the revenue loss to the Government which may be caused on account of issue of duplicate licenses backed by Bank Guarantee covering the DEPB/ DFRC amount and which should be valid at least for 6 months more than the validity of DEPB and DFRC.
2.15.1 However, when the licence/certificate/permission has been lost by the Government agency and a proof to this effect is submitted, the documents at serial nos. (a) to (d) shall not be asked for. In such cases, licence/ certificate/ permissions shall be revalidated for a period for six months from the date of endorsement, not withstanding anything stated below.
2.15.2 The licensing authority, before issuing the licenses, shall obtain the report regarding utilisation of the licence/certificate/permissions from the Custom authority at the port of registration mentioned in the original licence/certificate/permission. The duplicate licence/ certificate/ permission shall be issued only for the balance, which remained unutilised as per the report furnished by the Customs authority at the port of registration.
2.15.3 The validity of duplicate licence/certificate/ permission shall be co-terminus with the original license and therefore no request shall be entertained if the validity of the original licence/certificate/permission has expired. However, in case when DEPB/DFRC is lost by Customs/Licensing Authority, duplicate licence/ certificate/ permission shall be issued for a validity of six months. However in the case of loss of DEPB not involving either the Customs or the Licencing Authorities, the duplicate DEPB issued would have a validity equivalent to the balance period of validity of the original DEPB on the date of application for the duplicate DEPB. (PN 12 dtd 2.5.02)
2.15.4 The 10% duty saved amount in DEPB will be equivalent to 10% of the available credit balance on the lost DEPB whereas for DFRC, the amount shall be calculated on the basis of duty saved amount for the balance quantity and proportionate CIF value as per the information available in Column?10 of Appendix-10D.
Identity Cards 2.16 To facilitate collection of licence/ certificate/ permissions and other documents, identity cards may be issued to the proprietor/ partners/ directors and the authorised employees, not more than three, of the importers and exporters. An application for issuance of an Identity Card may be made in the form given in Appendix-5. The documents/ licence/ certificate/ permissions may be delivered to the identity card holder and the officials of the DGFT shall not be responsible for any loss etc. of the documents/ licence/certificate/ permissions thereafter. In case of loss of an identity card, a duplicate card may be issued on the basis of an FIR and an affidavit. The identity card shall be issued in the format as given in Appendix-5A and shall be valid for a period of three years from the date of issuance.
Interviews with authorised Officers. 2.17 Importer/Exporter and their employees shall have free access to the offices of the licensing authorities, authorised to grant interviews. Such officers may also grant interview to any other authorised representative of the importer/ exporter to make specific representation. Interviews may also be sought through E-mails with the officer concerned.
Export of Items Reserved for SSI Sector 2.18 Units other than small scale units are permitted to expand or create new capacities in respect of items reserved for the small scale sector, subject to the condition that they obtain an Industrial licence under the Industries (Development and Regulation), Act, 1951. It is a condition of such licence that the manufacturer shall undertake export obligation as may be specified by the Ministry of Industry and the licensee is required to furnish a Legal Undertaking to the Directorate General of Foreign Trade in this behalf. The export obligation shall be monitored by the Directorate General of Foreign Trade.
Warehousing Facility 2.19 Public/Private Customs Bonded Warehouses may be set up in Domestic Tariff Area by following the procedure envisaged in Chapter-IX of the Customs Act, 1962. Such warehouses shall be permitted to import the items in terms of paragraph 2.28 of the Policy.
On receipt of goods, such warehouses shall keep the goods for a period of one year without payment of applicable customs duties. Goods can be cleared against the Bill of Entry for home consumption, on payment of applicable custom duty and on submission of licence/certificate/permission wherever required, provided an order for clearance of such goods for home consumption has been made by the competent customs authorities. In case of clearance against duty free categories/ concessional duty categories, exemption/ concession from duty, as the case may be, allowed. In case of clearance against DEPB, credit may be adjusted while allowing duty free imports.
The goods can be re-exported without payment of customs duty provided (i) a shipping bill or a bill of export is presented in respect of such goods; and (ii) order for export of such goods has been made by competent customs authorities.
Import, storage, clearance or re-export are subject to the provisions of the Customs Act, 1962 and the Rules, Orders, Notifications or Instructions issued in respect of these provisions.
Execution of Bank Guarantee/ Legal Undertaking 2.20 Before clearance of goods through customs, the importer shall execute a legal undertaking (LUT)/Bank Guarantee (BG) with the customs authorities in the manner as may be prescribed by them. However, in case of indigenous sourcing, the licence/ certificate/ permission holder shall furnish BG/LUT to the licensing authority before sourcing the material from the nominated agencies or indigenous supplier.
The Status Holders/ PSU抯 and Manufacturer exporter registered with excise authority with export of Rs.1 crore and above in preceding year and who has not been penalised under the Customs Act, Excise Act, Foreign Trade (Development and Regulation) Act, 1992 and FERA shall be required to furnish Legal Undertaking in the form given in Appendix-21A. Other Manufacturer exporters shall be required to furnish bond supported by Bank Guarantee to the extent of 25% of Excise duty saved and merchant exporters (other than Status Holders/PSU抯) shall be required to furnish bond supported by Bank Guarantee to the extent of 100% of excise duty saved on the items which they intend to procure indigenously in lieu of direct imports. However in cases of nil excise duty on the items of indigenous procurement , the Bank Guarantee furnished would be for 25% of the basic customs duty on the said product. (PN 12 dtd 2.5.02)
In case, the firm has already executed BG/LUT for full value of the licence/certificate/permission covering the item indigenously procured as well to the Customs and furnishes proof of the same, no separate BG/LUT shall be required to be executed with the licensing authority.
Preferential Trading Arrangement 2.21 2.21.1 2.21.2 2.21.3 2.21.4 The Generalised System of Preferences (GSP) is a system under which Indian Goods receive preferential tariff treatment upon import into developed markets, such as member states of European Union, USA, Japan, New Zealand, Australia, Canada, Switzerland, Norway, Russia etc. The GSP schemes of various countries are notified by them from time to time. These are unilateral schemes and as such India need not accord the same preferential treatment to the goods of developed countries, on reciprocal basis. The list of agencies authorised to issue GSP certificates is given in Appendix-35. In addition, India is a participant to Global System of Trade Preferences (GSTP), Bangkok Agreement (BA), SAARC Preferential Trading Arrangement (SAPTA) under which India grants and receives tariff concession on imports and exports. To avail these tariff preferences, it is to be ensured that import or export qualifies for the preference in accordance with the Rules of Origin requirement of the agreement concerned. The Government has notified the agencies authorised to issue Certificate of Origin for each of the agreement. Export inspection Council (EIC) is the sole agency authorised to issue certificate of origin under GSTP. The list of agencies authorised to issue certificate of origin under BA and SAPTA is provided in Appendix-35A. However, for Indo-Srilanka Free Trade Agreement, the certificate of origin shall be issued by Export Inspection Council. The authorised agencies shall provide services relating to issuance of certificate of origin, including details regarding the rules of origin, list of items covered by an agreement, extent of tariff preference, verification and certification of eligibility etc. EIC is the sole agency authorised to print blank certificates. The authorised agencies may charge a fee, as approved by Ministry of Commerce and Industry, for services rendered. The Government has also nominated certain authorised agencies to issue non-preferential certificate of origin in accordance with the Article II of international convention relating to simplification of Customs formalities, 1923. These certificates of origin evidence the origin of goods and do not bestow any right to preferential tariffs. The list of these agencies is provided in Appendix-35B.
Automatic Licence/Certificate/Permission 2.22 The status holders shall be issued licence/ certificate/permissions automatically within the stipulated time period. Deficiency, if any, shall be informed in the covering letter which shall be required to be rectified by the status holders within 10 days from the date of communication of deficiency.
Submission of Certified Copies of Documents. 2.23 Wherever the original documents have been submitted to a different licensing authority/ nominated agencies or to a different division of the same licensing authority, the applicant can furnish photocopy of the documents duly certified by him in lieu of the original.
Advance Payment 2.24 In case, payment is received in advance and export/ deemed exports takes place subsequently, the application for a licence/certificate/permission shall be filed within specific period following the month during which the exports/deemed exports are made, unless otherwise specified
Export by post 2.25 In case of export by post, the exporter shall submit the following documents in lieu of documents prescribed for export by sea/air.
Bank Certificate of Export and Realisation as given in Appendix-22.Relevant postal receipt.Invoice duly attested by the Customs.
2.25.1 In such cases where application is to be considered by ALC/Hqrs. EPCG Committee/Export Facilitation Committee, the original copy of the application, alongwith prescribed fee, shall be filed with regional licensing authorities concerned and an attested copy of the same shall be filed with the related Committee mentioned above.
Direct negotiation of export documents 2.25.2 In cases where the exporter directly negotiates the document ( not through the authorised dealer) with the permission of the RBI, he is required to submit the following documents for availing of the benefits under the export promotion schemes:a) permission from RBI allowing direct negotiation of documents (however this is not required for status holders who have been granted a general permission),b) copy of the Foreign Inward Remittance Certificate (FIRC) as per Form 10 H of the Income Tax department in lieu of the BRC andc) Statement giving details of the shipping bills/ invoice against which the FIRC was issued.(PN 51 dated 04.12.02)
Payment through ECGC cover 2.25.3 In cases where the export has been completed but the payment has not been realised from the buyer, such exports shall be taken into account for the purpose of benefits under the Policy provided the payment has been realised by the Indian exporter through ECGC cover.
Import/Export of Samples 2.26 No licence/certificate/permission shall be required for Imports of bonafide technical and trade samples of items mentioned as restricted in ITC(HS) except vegetable seeds, bees and new drugs by any importer. However, samples of tea not exceeding Rs.2000 (CIF) in one consignment shall be allowed without a licence/ certificate/permission by any person connected with Tea industry. Duty free import of samples shall be allowed as per the terms and conditions of Customs notification. Exports of bonafide trade and technical samples of freely exportable item shall be allowed without any limit.
Import under Lease Financing 2.27 Permission of the licensing authority is not required for import of capital goods under lease financing. However, the condition of actual user or licence/certificate/ permission, wherever required under the Policy or this Handbook, shall be applicable in case of import of capital goods under such lease financing. The facility shall also be available under EPCG Scheme, EOU/EPZ/SEZ scheme. The domestic supplier of capital goods to eligible categories of deemed exports shall be eligible for the benefits of deemed exports as given in paragraph 8.3 of the Policy even in such cases where the supplies are under lease financing.
Import/ Exportthrough Courier Service 2.28 Imports/Exports through a registered courier service is permitted as per the Notification issued by the Department of Revenue. However, importability/ exportability of such items shall be regulated in accordance with the Policy.
Exhibits Required For National And International Exhibitions Or Fairs And Demonstration 2.29 Import/export of exhibits, including construction and decorative materials required for the temporary stands of the foreign/ Indian exhibitors at the exhibitions, fair or similar show or display for a period of six months on re-export/re-import basis, shall be allowed without a licence/certificate/ permission on submission of a certificate from an officer of a rank not below that of an Under Secretary to the Government of India in the Ministry of Commerce and Industry or an officer of the Indian Trade Promotion Organization duly authorised by its Chairman in this behalf, to the effect that such exhibition, fair or similar show or display, as the case may be,
(i) has been approved or sponsored by the Government of India in the Ministry of Commerce and Industry or the India Trade Promotion Organization; and
(ii) is being held in public interest.
Extension beyond six months for re-export/re-import will be considered by the Customs authorities on merits. Consumables such as paints, printed material, pamphlets, literature etc. pertaining to the exhibits need not be re-exported/re-imported.
Policy 2.30 The Policy relating to the general provisions regarding import of capital goods, raw materials, intermediates, components, consumables, spares, parts, accessories, instruments and other goods is given in Chapter 2 of the Policy.
General Procedure for Licensing of Restricted Goods 2.31 Wherever an import licence/certificate/permission, including Customs Clearance Permit (CCP), is required under the Policy, the procedure contained hereunder shall apply.
Import of Second hand Goods/WasteScrap/ Seconds/ Rags 2.32 The following items may be imported without a licence/certificate/permission.
(i) Any form of metallic waste, scrap, seconds and defectives, other than those which are of a value below the value specified for any such items by a notification issued in this behalf, and excluding hazardous, toxic waste, radio active contaminated waste/scrap containing radio active material;
(ii) Waste paper;
(iii) Woolens rags/ synthetic rags/ shoddy wool in completely mutilated form subject to the condition that mutilation must conform to the requirements as specified by the customs authorities.
(iv) PET bottle/waste
(v) Import of all types of ships may be made without a licence/certificate/permission on the basis of guidelines issued by Ministry of Shipping and as per the age/residual life norms prescribed by the Ministry of Shipping.
Provided in case of import of metal scrap originating from a country affected by rebellion or war, the exporter shall furnish the following documents to the Customs at the time of clearance of goods:
(I) Pre-shipment inspection certificate from any of the Inspection & Certification agencies given in Appendix-28 to the effect that
a) The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated or any other explosive material in any form either used or otherwise.
the imported item(s) is actually a metallic waste/scrap/ seconds/defective as per the internationally accepted parameters for such a classification.
(ii) A copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radio active contaminated, or any other explosive material in any form either used or otherwise.
Import of Second Hand Capital Goods 2.33 Import of second hand capital goods, which are not more than 10 years old, shall be allowed freely to an actual user (PN 17 dtd 5.6.02). However, the same shall not be transferred, sold or otherwise disposed off within a period of two years from the date of import, except with the prior permission of the Director General of Foreign Trade.
Import of Ammunition by Licensed Arms Dealers 2.34 Import of following types of ammunition are allowed against a licence/certificate/permission by licensed arms dealers subject to the conditions as may be specified:
Shotgun Cartridges 28;
Revolver Cartridges of .450, .455 and .45 bores;
Pistol Cartridges of .25, .30 Mauser, .450 and .45 bores;
Rifle Cartridges of 6.5 mm, .22 savage, .22 Hornet, 300 Sherwood, 32/40, .256, .275, .280, 7m/m Mauser, 7 m/m Man Schoener, 9m/m Mauser, 9 m/m Man Schoener, 8x57, 8x57S, 9.3 m/m, 9.5 m/m, .375 Magnum, .405, .30.06, .270, .30/30 Winch, .318, .33 Winch,.275 Mag., .350 Mag., 400/350, .369 Purdey, .450/400, .470, .32 Win, .458 Win, .380 Rook, .220 Swift and .44 Win. bores.
An import licence/certificate/permission shall be issued at 5% of the value of the annual average sales turnover of ammunition (whether indigenous or imported) during the preceding three licensing years subject to a minimum of Rs. 2000.
An application for grant of a licence/ certificate/ permission for items listed in paragraph 2.34 above may be made to the licensing authority in the form given in Appendix-8 alongwith the documents prescribed therein.
Restricted Items Required By Hotels, Restaurants,Travel Agents, Tour Operators And Other Specified Categories 2.35 Items mentioned as restricted for imports in ITC(HS) required by hotels, restaurants, travel agents and tour operators may be allowed against a licence/ certificate/ permission. Import licence/ certificate/permission shall be granted on the recommendation of the Director General, Tourism, Government of India.
2.35.1 Hotels, including tourist hotels, recognised by the Director General of Tourism, Government of India or a State Government shall be entitled to import licence/ certificate/permissions upto a value of 25% of the foreign exchange earned by them from foreign tourists during the preceding licensing year. Such licence/certificate/ permissions shall be granted for the import of essential goods related to the hotel and tourism industry.
2.35.2 Travel agents, tour operators, restaurants, and tourist transport operators and other units for tourism, like adventure/wildlife and convention units, recognised by the Director General of Tourism, Government of India, shall be entitled to import licence/ certificate/ permissions up to a value of 10% of the foreign exchange earned by them during the preceding licensing year. Such licence/certificate/permissions shall be granted for the import of essential goods related to the travel and tourism industry, including office and other equipment required for their own professional use.
2.35.3 The import entitlement under paragraphs 2.35.1 and 2.35.2 of any one licensing year can be carried forward, either in full or in part, and added to the import entitlement of the two succeeding licensing years.
2.35.4 The import licence/certificate/permission granted under paragraphs 2.35.1 and 2.35.2 shall not be transferable. However, transferability of such licence/ certificate/ permission granted to hotels/restaurants/ travel agents/ tour operators may be allowed within their respective groups.
2.35.5 The goods imported against such licence/ certificate/ permission shall not be transferred to anyone within a period of 2 years from the date of their import without the prior permission of the Director General of Foreign Trade.
2.35.6 An application for grant of a licence/ certificate/ permission under paragraphs 2.35.1 and 2.35.2 may be made in the form given in Appendix-8 to the Director General of Foreign Trade through Director of Tourism, Government of India who will forward the application to the licensing authority concerned alongwith the recommendations on the import entitlement and the goods to be imported.
Import of Other Restricted Items 2.36 ITC(HS) contains the list of restricted items. An application for import of such items may be made, in the form given in Appendix-8 to the Director General of Foreign Trade alongwith documents prescribed therein.
EXIM Facilitation Committee (PN 12 dtd 2.5.02) 2.37 Restricted item licence/certificate/permission may be granted by the Director General of Foreign Trade or any other licensing authority authorised by him in this behalf. The DGFT/ licensing authority may take the assistance and advice of a facilitation committee. The facilitation committee will consist of representatives of technical authorities and Departments/ Ministries concerned.
Gifts of Consumer or Other Goods 2.38 In terms of the provisions contained in paragraph 2.19 of the Policy, an application for grant of Customs Clearance Permit for import as gifts of items appearing as restricted for imports in ITC(HS) shall be made to the Director General of Foreign Trade in the form given in Appendix-8 alongwith documents prescribed therein.
However, where the recipient of a gift is a charitable, religious or an educational institution registered under a law relating to the registration of societies or trusts or otherwise approved by the Central or a State Government and the gift sought to be imported has been exempted from payment of customs duty by the Ministry of Finance, such import shall be allowed by the customs authorities without a Customs Clearance Permit.
Import under Govt. to Govt. Agreements 2.39 Import of goods under Government to Government agreements may be allowed without a licence/ certificate/permission or Customs Clearance Permit on production of necessary evidence to the satisfaction of the Customs authorities
Import of Cheque Books/ Ticket Forms etc. 2.40 Indian branches of foreign banks, insurance companies and travel agencies may import cheque books, bank draft forms and travellers cheque forms without a Customs Clearance Permit. Similarly, airlines/shipping companies operating in India, including persons authorised by such airlines/shipping companies, may import passenger ticket forms without a Customs Clearance Permit.
Import of Reconditioned/Second Hand Aircraft Spares 2.41 Air India, Indian Airlines, Vayudoot, Pawan Hans Ltd. and scheduled domestic private airlines, private sector/public sector companies and State Governments operating executive/ training aircraft or those engaged in the aerial spraying of crops and non scheduled airlines and charter service operators will be eligible to import, without a licence/certificate/permission, reconditioned/ second hand aircraft spares on the recommendation of the Director General of Civil Aviation, Government of India.
Import of Replacement Goods 2.42 Goods or parts thereof on being imported and found defective or otherwise unfit for use or which have been damaged after import may be exported without a licence/ certificate/permission, and goods in replacement thereof may be supplied free of charge by the foreign suppliers or imported against a marine insurance or marine-cum-erection insurance claim settled by an insurance company. Such goods shall be allowed clearance by the customs authorities without an import licence/ certificate/ permission provided that:
(a) The shipment of replacement goods is made within 24 months from the date of clearance of the previously imported goods through the Customs or within the guarantee period in the case of machines or parts thereof where such period is more than 24 months; and
(b) No remittance shall be allowed except for payment of insurance and freight charges where the replacement of goods by foreign suppliers is subject to payment of insurance and/or freight by the importer and documentary evidence to this effect is produced at the time of making the remittance.
The importer shall also have the option to claim refund of payment, if any, already made to the foreign supplier, instead of obtaining replacement of goods referred to above.
2.42.1 In such cases where the goods have been found short-shipped, short-landed or lost in transit prior to actual import and/or detected as such at the time of customs clearance, import of replacement goods will be permitted on the strength of the certificate issued by the customs authorities without an import licence/ certificate/ permission. This procedure shall also apply to cases in which short-shipment of goods is certified by the foreign supplier and he has agreed to replace the goods free of cost.
2.42.2 Cases not covered by the above provisions will be considered on merits by the DGFT for grant of licence/certificate/ permissions for replacement of goods for which an application may be made in the form given in Appendix-8.
Transfer of Imported Goods 2.43 Goods, which are importable without restriction, can be transferred by sale or otherwise by the importer freely. Transfer of imported goods, which are subject to Actual User condition under the Policy and have become surplus to the needs of the Actual User, shall be made only with the prior permission of the licensing authority concerned. The following information alongwith supporting documents shall be furnished with the request for grant of permission for transfer, to the licensing authority concerned:
Reasons for transfer of imported material;
Name, address, IEC number and industrial licence/ certificate/permission/registration, if any, of the transferee;
Description, quantity and value of the goods imported and those sought to be transferred;
Copies of import licence/ certificate/ permission and bills of entry relating to the imports made;
Terms and conditions of the transfer as agreed upon between buyer and the seller.
2.43.1 Prior permission of the licensing authority shall not, however, be necessary for transfer or disposal of goods, which were imported with Actual User condition provided such goods are freely importable without Actual User condition on the date of transfer.
2.43.2 Prior permission of the licensing authority shall also not be required for transfer or disposal of imported goods after a period of two years from the date of import. However, transfer of imported firearms shall not be permitted during the lifetime of the importer/licencee.
Sale of Exhibits. 2.44 (i) Sale of exhibits of restricted items, mentioned in ITC(HS), imported for an international exhibition/ fair organised/ approved/ sponsored by the India Trade Promotion Organisation (ITPO) may also be made, without a licence/ certificate/permission, within the bond period allowed for re-export, on payment of the applicable customs duties, subject to a ceiling limit of Rs.5 lakhs (CIF) for such exhibits for each exhibitor. However, sale of exhibits of items, which were freely imported shall be made, without a licence/certificate/permission, within the bond period allowed for re-export on payment of applicable customs duties.
(ii) If goods brought for exhibition are not re-exported or sold within the bond period due to circumstances beyond the control of the importer, the customs authorities may allow extension of the bond period on merits.
Import of Overseas Office Equipment 2.45 On the winding up of overseas offices, set up with the approval of the Reserve Bank of India, used office equipment and other items may be imported without a licence/ certificate/ permission.
Labels, Price Tags And Like Articles For Export Products 2.46 Supplies, made by foreign buyers or procured by the exporters on the advice of foreign buyers, of labels, price tags, hangers sizers, PVC boxes, inlay cards, printed bags, stickers and trimming materials like buttons, belts shoulder pads, buckles, eyelets, hooks and eyes and rivets to be attached to the goods against specific orders placed by foreign buyers on Indian exporters, may be imported without a licence/certificate/ permission.
Prototypes 2.47 Import of new/second hand prototypes/ second hand samples not exceeding ten in number in a year on payment of duty may be allowed without a licence/ certificate/ permission to an Actual User (industrial) engaged in the production of or having industrial licence/letter of intent for research in the item for which prototype is sought for product development or research, as the case may be, upon a self ? declaration to that effect, to the satisfaction of the customs authorities.
Applications for grant of licence/ certificate/ permission/CCP for import of additional requirements of prototypes/ samples not exceeding ten in number in a year shall be considered by the Licensing Authority concerned on merits.
Restricted items for R&D 2.48 All restricted items, except live animals, required for R&D purpose may be imported without a licence/ certificate/permission by Government recognised research and development Units.
2.49 The policy relating to Exports is given in Chapter-2 of the Policy. Further, Schedule 2, Appendix-1 of the ITC (HS) specifies the list of items which may be exported without a licence/certificate/permission but subject to terms and conditions specified in this behalf.
Application for Grant of Export Licence/certificate/permission 2.50 An application for grant of export licence/ certificate/ permission in respect of items mentioned in Schedule 2 of ITC(HS) may be made in the form given in Appendix- 16 or 16A , as the case may be, to the Director General of Foreign Trade and shall be accompanied by the documents prescribed therein. The Export Facilitation Committee shall consider applications on merits for issue of export licence/ certificate/ permissions. An Inter-Ministerial Working Group in DGFT shall consider applications for export of Special Chemicals, Organism, Materials, Equipments and Technologies (SCOMET) as specified in Schedule 2, Appendix-3 of ITC(HS) on the basis of guidelines issued in this regard from time to time. DGFT may also issue, on application, Free Sale Certificate as per guidelines in force on medical and surgical equipments.
Export Of Items under State Trading Regime (STR). 2.51 An application for export of items mentioned in ITC(HS) under STR regime may be made to the Director General of Foreign Trade.
Exports Of Samples/Exhibits 2.52 An application for the export of samples or exhibits which are restricted for exports may be made to the Director General of Foreign Trade.
Gifts/Spares/Replacement Goods 2.53 For export of gifts, indigenous/imported warranty spares and replacement goods in excess of the ceiling/ period prescribed in paragraphs 2.32, 2.33 and 2.37 respectively of the Policy, an application may be made to the Director General of Foreign Trade.
Furnishing of returns in respect of exports in non physical form. 2.54 All the exports made in non physical form by using communication links including high speed data communication links, internet, telephone line or any other channel which do not involve the Customs authorities has to be compulsorily reported on quarterly basis to the Electronic and Software Export Promotion Council in the proforma given in Appendix-4B. These provisions shall be applicable to all the exporting units located anywhere in the country including those located in STP, EPZ, SEZ, EHTP and under 100% EOU scheme.
Duty free import of R&D equipment for pharmaceuticals and bio-technology. 2.55 Duty free import of goods upto 1% of the FOB value of exports during the preceding licensing years as specified in the list 53 of Customs notification No.21/ 2002-Customs dated 1.3.2002, as amended from time to time, shall be allowed to the units having export turnover of Rs.20 Crores and above during the preceding licensing year if such importer has Research and Development wing which is registered with the Department of Scientific and Industrial Research in the Ministry of Science and Technology. The eligible unit may furnish an application given in Appendix- 34 to the Regional Licensing Authorities under whose jurisdiction the registered office of company or head office of the firm is located. The Regional Licensing Authority shall verify the application on the basis of the declaration given by the unit and countersigned by Chartered Accountant.
Conversion from one scheme to another 2.56 In case the exporter is denied the benefit of a scheme, under which a shipping bill is filed, by the licensing authority or the Customs, the exporter may be permitted to convert such shipments to another scheme provided the exporter is entitled to the benefit under the scheme in which the shipment is subsequently converted.
Relocation of Industries 2.57 Plant and machineries would be permitted for import without a licence provided the depreciated value of such relocation plant exceeds Rs 50 crore. (PN 12 dtd 2.5.02)
CHAPTER-3
PROMOTIONAL MEASURES
Status Certificates 3.1 The Policy relating to the status holder is given in Chapter- 3 of the Policy.
Application for Grant Of Status (PN 12 dtd 2.5.02) 3.2 For grant of any status, the application shall be filed before 1st March. The application for Export House, Trading House, Star Trading House and Super Star Trading House shall be filed in Appendix-17. The application for Export House, Trading House, Star Trading House and Super Star Trading House for service providers (PN 17 dtd 5.6.02) shall be filed in Appendix-17A.
3.2.1 Application for grant of certificate for Export House/ Trading House/ Export House for service providers / Trading House for service providers (PN 17 dtd 5.6.02) shall be filed with the concerned regional licensing authority headed by Jt.DGFT. However application for grant of certificate for Star Trading House, Super Star Trading House, Star Trading House fro service providers, Super Star Trading House for service providers (PN 17 dtd 5.6.02) shall be filed with the Director General of Foreign Trade. Provided further that, application for grant/ renewal of status certificate in respect of EOU/ EPZ / SEZ units, shall be file with the concerned Development Commissioner if it does not involve clubbing of FOB value of exports of its parent company in the DTA. However in case of clubbing, the application shall be filed with Jt DGFT/ DGFT as the case may be. (PN 40 dtd 8.10.02)
3.2.2 Such application shall be made by the registered office in the case of a company and head office in case of others.
Maintenance of Accounts 3.3 The certificate holder shall maintain true and proper accounts of its exports and imports based on which such recognition has been granted and the exports and imports made during the validity period of such recognition certificate. The record shall be maintained for a minimum period of three years from the expiry of the validity of such certificate. These accounts shall be made available for inspection to the licensing authority or any authority nominated by the Director General of Foreign Trade.
Refusal/ Suspension/ Cancellation of Certificate 3.4 The recognition certificate may be refused or suspended or cancelled by the authority which is competent to issue/renew such certificate, if the certificate holder/ applicant or any agent or employee acting on his behalf:
(a) fails to discharge the export obligation imposed;
(b) tampers with licences;
(c) misrepresents or has been a party to any corrupt or fraudulent practice in obtaining any licence;
(d) commits a breach of the Foreign Trade (Development and Regulation) Act, 1992, or the Rules and Orders made thereunder; or
(e) fails to furnish the information required by the Director General of Foreign Trade or any person or authority authorised by him.
3.4.1 A reasonable opportunity shall be given to the applicant or the certificate holder before taking any action under this paragraph.
Appeal 3.5 An applicant who is not satisfied with the decision taken to suspend or cancel the certificate, may file an appeal to the Export House Committee in the Directorate General of Foreign Trade within 45 days of the date of the said decision. The decision of the Committee shall be final.
Export Promotion Council 3.6 The general policy relating to the Export Promotion Councils is given in Chapter-2 of the Policy. A list of Export Promotion Councils/ Commodity Board is given in Appendix- 27. (PN 21 dtd 1.7.02)
3.7 The major functions of the EPCs are:-
To provide commercially useful information and assistance to their members in developing and increasing their exports;
To offer professional advice to their members in areas such as technology upgradation, quality and design improvement, standards and specifications, product development, innovation etc;
To organise visits of delegations of its members abroad to explore overseas market opportunities;
To organise participation in trade fairs, exhibitions and buyer-seller meets in India and abroad;
To promote interaction between the exporting community and the Government both at the Central and State levels; and
To build a statistical base and provide data on the exports and imports of the country, exports and imports of their members, as well as other relevant international trade data.
Non-profit, Autonomous and Professional Bodies 3.8 The EPCs are non-profit organisations registered under the Companies Act or the Societies Registration Act, as the case may be.
3.9 The EPCs shall be autonomous and regulate their own affairs. However, if the Central Government frames uniform bylaws for the constitution and/or for the transaction of business for EPCs, they shall adopt the same with such modifications as Central Government may approve having regard to the special nature or functioning of such EPC. The EPCs shall not be required to obtain the approval of the Central Government for participation in trade fairs, exhibitions etc. and for sending sales teams/delegations abroad. The Ministry of Commerce and Industry/ Ministry of Textiles of the Government of India, as the case may be, would interact with the Managing Committee of the Council concerned, twice a year, once for approving their annual plans and budget and again for a mid-year appraisal and review of their performance.
3.10 In order to give a boost and impetus to exports, it is imperative that the EPCs function as professional bodies. For this purpose, executives with a professional background in commerce, management and international marketing and having experience in government and industry should be brought into the EPCs.
Government support 3.11 The EPCs may be provided financial assistance by the Central Government.
Authorities Issuing RCMC 3.12 An exporter desiring to obtain a Registration-cum- Membership Certificate (RCMC) shall declare his main line of business in the application which shall be made to the Export Promotion Council (EPC) relating to that line of business. However, a status holder has the option to obtain RCMC from Federation of Indian Exporters Organisation (FIEO). The service exporters (except software service exporters) shall be required to obtain RCMC from FIEO.
3.12.1 In addition, an exporter has the option to obtain an RCMC from FIEO or any other EPC, if the products exported by him relate to those EPC's. If the export product is such that it is not covered by any EPC, RCMC in respect thereof may be issued by FIEO. However no RCMC would be insisted upon under any of the schemes under the Exim Policy if the product of export is shoddy and woollen yarn, wool fabrics, wool tops, hair belting of wool, felt and machine made carpets and woven shawls made of wool, wool scarves , wool stoles, blankets & traveling rugs made of shoddy and wool and wool dominant blends in all classifications. (PN 25 dtd 17.07.02) /(PN 39 dtd 8.10.02)
Registration cum-Membership 3.12.2 An exporter may, on application given in Appendix-4, register and become a member of an Export Promotion Council. On being admitted to membership, the applicant shall be granted forthwith Registration-cum-Membership Certificate (RCMC) of the EPC concerned, in the format given in Appendix-4A subject to such terms and conditions as may be specified in this behalf. In case an exporter desires to get registration as a manufacturer exporter, he shall furnish evidence to that effect. Prospective/potential exporters may also, on application, register and become an associate member of an export promotion council.
Validity Period Of RCMC 3.12.3 The RCMC shall be deemed to be valid from 1st April of the licensing year in which it was issued and shall be valid for five years ending 31st March of the licensing year, unless otherwise specified.
Intimation Regarding Change In Constitution 3.12.4 In case of change in ownership, constitution, name or address of an exporter, it shall be obligatory on the part of RCMC holder to intimate such change to the registering authority within a period of one month from the date of such change. The registering authority, however, may condone delays on merits.
Furnishing Of Returns 3.13 The exporter shall furnish quarterly returns/ details of his exports of different commodities to the concerned registering authority. This will be in addition to any other returns as may be prescribed by the registering authority. However, status holders shall also send monthly returns to FIEO in the format specified by FIEO.
De-Registration 3.14 The registering authority may de-register an RCMC holder for a specified period for violation of the conditions of registration. Before such de-registration, the RCMC holder shall be given a show cause notice by the registering authority, and an adequate and reasonable opportunity to make a representation against the proposed de-registration. Upon de杛egistration, the concerned export promotion council shall intimate the same to all the licensing authorities.
Appeal Against De-Registration 3.15 A person aggrieved by a decision of the registering authority in respect of any matter connected with the issue of RCMC may prefer an appeal to the Director General of Foreign Trade or an officer designated in this behalf within 45 days against the said decision and the decision of the appellate authority shall be final.
Directives Of DGFT 3.16 The Director General of Foreign Trade may direct any registering authority to register or de- register an exporter or otherwise issue such other directions to them consistent with and in order to implement the provisions of the Act, the Rules and Orders made thereunder, the Policy or this Handbook.
Electronic Data Interchange 3.17 With a view to reducing transaction time and costs in obtaining licences/permission/certificate from the DGFT, electronic filing and electronic processing of licence application has been introduced.
Eligibility 3.17.1 The facility of electronic filing of applications shall be available to all exporters.
Procedure 3.17.2 Under this scheme, an exporter would be able to file his application on the DGFT website at http://www.nic.in/eximpol. The application will then be downloaded by the concerned licensing authority and processed in accordance with the prevalent rules and regulations. Deficiency, if any, shall be communicated online to the applicant. The applicant will have to visit the concerned office to hand-over the hard copy of the application alongwith the requisite documents including the application fee. The licence shall be issued on receipt of the hard copies of the documents as mentioned above after due scrutiny as prescribed in this Book.
Benefits 3.17.3 The facility will reduce unnecessary physical interface with DGFT. It will be also enable faster processing, speedier communication of deficiencies, if any, and on-line availability of application processing status.
3.17.4 Licence issued electronically shall be transmitted to the Customs through EDI Mode. This shall also obviate the need for physical verification of licences before allowing clearance as the verification will be done electronically by the Customs.
CHAPTER-4
DUTY EXEMPTION/REMISSION SCHEME
Policy 4.1 The policy relating to the Duty Exemption/Remission Scheme is prescribed in Chapter 4 of the Policy.
General provision 4.2 An application for grant of an Advance Licence/DFRC/ DEPB may be made by the Registered office or Head office or a branch office or manufacturing unit of the eligible exporter, to the licensing authority concerned.
4.3 Where the applicant is the branch office or manufacturing unit(s) of an exporter, it shall furnish (a) Self certified copy of valid RCMC where the name of the branch office or manufacturing unit is given and (b) an authority letter from the Registered Office of a Company or Head Office of a firm, clearly indicating that Registered/Head Office or its branches and manufacturing unit(s) have not been declared defaulter or otherwise made ineligible for import/ export under any of the provisions of the Policy. However, this declaration shall not be required for those filing applications electronically.
Advance Licence 4.4 Where the SION have been published, an application in Appendix-10B, along with documents prescribed therein, shall be submitted to the licensing authority concerned.
4.4.1 In case of export of gold/silver/platinum jewellery and articles thereof, the quantity, wastage and the value addition norms shall be as prescribed in Chapter-4 of the Policy and this chapter.
4.4.2 In case where norms have not been published, an application in Appendix-10B (with Annexure-I), alongwith prescribed documents, shall be furnished to ALC for fixation of Norms. In such cases, the original copy of the application along with prescribed fee shall be filed with the Regional Licensing Authority concerned and a self attested copy of the same shall be filed with ALC. The Licenses in such cases shall be issued by the RLA on the basis of recommendation of ALC.
The Committee shall also function as a recommendatory authority for SION. The Director General of Foreign Trade may notify such norms as recommended by the ALC.
4.4.3 Applications, where Acetic Anhydride, Ephedrine and Pseudo-ephedrine is required as an input for import, either in such cases where norms are fixed or in such cases where norms are not fixed, shall be filed with the regional licensing authorities concerned. Copies of such applications shall also be simultaneously endorsed to the Drug Controller of India, Nirman Bhawan, New Delhi, Narcotics Commissioner, Central Bureau of Narcotics, Gwalior. and the respective Zonal Director of the Narcotics Control Bureau, alongwith a declaration that the applicant will maintain the prescribed records and also submit the prescribed returns.
4.4.4 The licensing authority, while issuing the advance licence for the import of Acetic Anhydride, Ephedrine and Pseudo- ephedrine, shall endorse a condition that before effecting imports, NOC shall be obtained from the Narcotics Commissioner of India, Central Bureau of Narcotics, Gwalior and shall also endorse a copy of the licence to the Drug Controller, Nirman Bhawan, New Delhi and the concerned Zonal Director of the Narcotics Control Bureau.
Advance Licence for free of cost and paid material 4.5 In terms of paragraph 4.1.6 of the EXIM Policy, an exporter may apply for an Advance Licence for import of items mentioned in paragraph 4.1.1 of the Policy some of which may also include items that are supplied free of cost.
In such cases, a specific endorsement shall be made on the exchange control copy of the Advance Licence disallowing remittances for the material being supplied free of cost. All inputs imported shall be utilised in the manufacturing of the product except the wastage.
Newcomers 4.6 In the case of newcomers, who have not exported (either physical or deemed) in each of the preceding three licensing years, the Advance Licence shall be issued subject to furnishing 100% BG to Customs authority to cover exemption from Customs duty together with 15% interest. Specific endorsement to this effect shall be made in the licence by the licensing authority. However, the Status Holders/ PSU抯 and Manufacturer exporter registered with excise authority with export of Rs 1 crore and above in preceding year and who has not been penalised under the Customs Act, Excise Act, Foreign Trade (Development and Regulation) Act, 1992 and FEMA/ FERA shall not be treated as newcomers. However, manufacturer exporters not registered with excise authorities and having an export turnover less than Rs 1 crore but registered with the state sales tax authorities need to furnish a bank Guarantee to the tune of 25% of the duties saved. Manufacturer exporters shall furnish a CA certificate certifying preceding years exports and certificate of registration with Central excise authorities or state sales tax authorities as the case may be. They shall also give a declaration that they have not been penalised under Customs Act, Excise Act, Foreign Trade (Development and Regulation) Act, 1992 and FEMA/ FERA. (PN 51 dated 04.12.02)
Self Declared Licences where SION do not exist 4.7 The licensing authority may also issue Adva
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