ANF -4G
Application for issue of Transferable Duty Free Import Authorisation (DFIA) (including for ARO
and Invalidation Letter)
[Please see guidelines given at the end before filling the application online]

PART A
For filing Application to RA

PART-B

Request for Issuance of Transferable Duty Free Import Authorisation (DFIA) / ARO / Invalidation Letter

1. Details of Application:

3. Details of physical exports / deemed exports made

4. Shipping Bill / Invoice Wise Export items details:

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)

DECLARATION / UNDERTAKING

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 Proprietor/ 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 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.

Place
Date

Signature of the Applicant
Name
Designation
Official Address
Telephone
Residential Address
Email Address

GUIDELINES FOR APPLICANTS

[ Please see paragraphs 4.29 of FTP & 4.65, 4.69 of HBP]

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 Avalised / CoAccepted / 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.

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, a copy of CT-3/ARE-3 duly signed by the jurisdictional excise authorities certifying the item of supply, its quantity, value and date of such supply can be furnished in lieu of the excise attested invoice (s) or statement of invoices as given above.

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, 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 Avalised / Co-Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank as per eBRC. 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.