(TO BE PUBLISHED IN THE GAZETTE
OF INDIA EXTRAORDINARY PART-I SECTION-I)
GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE
PUBLIC NOTICE No. 9/2015-2020
NEW DELHI, DATED THE 14th May, 2018
Subject: Amendments in Handbook of Procedures 2015ˇ20 and 1[ANF] issued under FTP, 2015ˇ20 - reg.
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 1[ANF] issued under FTP 2015-20.
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 1[ANF] -4F and
1[ANF]-4J. The revised 1[ANFs]
are annexed to this Public Notice.
Effect of this Public Notice:
(i) Now Advance Authorization for Annual Requirement can 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 harmonise documentation requirements for EODC.
(Alok Vardhan Chaturvedi)
Director General of Foreign Trade
[Issued from File No.
01/94/1801078/AM19/PC-4 and File No- 01/94/1801019/AM 19/PC-4]
ANFˇ 4F
Application for Redemption I No Bond Certificate against
Advance Authorisation
[Please see guidelines given at the end before filling the application
online]
|
1 |
IIEC No. | Branch Code |
2. Request for: Redemption (EO DC) I No Bond Certificate (Bond Waiver):
3. (Strike out whichever is not applicable)
| i. Advance Authorisation No. | |
| Date of Issue | |
| ii. CIF Value | |
| a. In Indian Rupees | |
| b. In free foreign exchange | |
| iii. Export Obligation imposed in Authorisation | |
| a. In Indian Rupees | |
| b. In free foreign exchange | |
| iv. Export Obligation Period: | |
| a. Date of expiry of initial export obligation period | |
| b. Date of expiry of extended export obligation period | |
| c. Last date of shipment | |
| v. Norms details: | |
| a. Serial Number of SION (in case of fixed norms) | |
| b. Meeting number, date, Case No. of the Norms Committee vide which norms have been ratified (in case of Para 4.07 cases) |
4. Details of physical exports I deemed exports made
| SI. No |
Products
Exported/ Supplied (with Technical specifications/ grade etc. wherever required) |
Shipping Bill/ Invoice/ARE3/CT 3/ Form A and Tax Invoice | Quantity Exported / Supplied | FOB Value | ||||||
| No | Date | Physical exports | Deemed Exports | Total |
In case of physical exports (as per S/B) |
In case of deemed exports (as per invoices) |
Actually amount
in USD and in INR realized |
|||
| Direct exports | Third Party exports | |||||||||
5 Details of imports made against the Authorisation:
| SI. No |
Item of Import
(with Technical specifications/ grade etc. wherever required) |
Imports allowed in the Authorisation | Bill of Entry Details | Actual Imports made | |||
| Qty allowed | CIF value (in FFE) | No |
Date
|
Quantity imported | CIF Value utilised (in FFE) | ||
6. Details of excess imports made proportionate to the exports obligation fulfilled:
| SI. No | Item of Import | Quantity | Value | Duty liability and payment Details | |||
| Customs Duty | Interest |
Total amount
paid |
Date of payment | ||||
7. Details of payment of payment composition fee:
| SI. No | Shortfall in FOB (in US$) | Shortfall in equivalent Rs. | Composition Fee required to be paid in terms of Para 4.49 of HBP | Amount paid | Date of payment and mode of payment |
8. Details of unutilised items which are restricted to be imported at the time of import:
| SI. No | Item of import | Unutilised quantity | CIF value | Amount of composition fee payable | Amount of composition fee paid (date and mode of payment) |
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 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 l/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 Paragraph 4.46, 4.47 of HBP]
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.
ii. 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- ttested 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/EHTPI STPI 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, I 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, atthe\ option of the exporter.
ANFˇ4 G
Application for issue of Duty Free Import Authorisation (DFIA) (including for
ARC and Invalidation Letter)
[Please see guidelines given at the end before filling the application
online]
PART A
For filing Application to RA
|
1 |
IIEC No. | Branch Code |
| 2 | Ecom. Reference No: | Date of Submission: | Name & Code of RA: | RA File No | RA File Date |
| 3 | RCMC Number | Date | Issuing Authority | Validity Period | Products for which registered |
| 4 | GSTIN |
Address of the jurisdictional Customs/GST Authority under whose jurisdiction the exported goods were manufactured. |
In case applicant is a merchant exporter, GSTIN and Address of the factory / premises of supporting manufacturer where exported goods were manufactured. |
| 5 | Application Fee details | Bank Receipt/Electronic
Fund Transfer No. / Credit Card |
Name & Branch of the Bank on which drawn, if applicable | Mode of Payment | Date of payment | Amount (in Rs.) |
| 6 | Industrial Registration Details - MSME/LOI/IL/IEM Registration Number | Issuing Authority | Date of Issue | Products for which registered |
|
7 |
Port of Registration for the purpose of imports (For details, please refer to as Paragraph 4.37 of HBP) |
|
8 |
Value Addition (in %) |
| 9 | Total ClF value of Imports applied for | Total FOB/FOR value of Exports to be made, excluding commission |
| i. In Rupees | ||
| ii. In currency of imports | ||
| iii. In US $ |
|
10. |
| 11. Details of items exported/supplied under the DFIA | ||||||||
| S No |
Item Description |
Item Technical Characteristics/Quality etc. | Item Technical Characteristics/Quality etc. | Quantity |
Unit of Measure ment |
FOR /FOB Value (in Rs) |
FOR/FOB value (in freely convertible currency) | |
| Value | Currency Code | |||||||
| 12. Details of items sought to be imported duty free under DFIA | |||||||||
| S No |
Item Description |
Item Technical Characteristics/Quality etc. | ITC(HS) Code | Quantity |
Unit of Measure ment |
CIF Value (in Rs) |
CIF value (in freely convertible currency) |
Total exemption from Customs duty | |
| Value | Currency Code | ||||||||
| 13. Details of other materials to be used in the export product and sought to be imported/procured from sources other than the Authorisation on which drawback benefits is to be availed (not to be filled if Drawback benefits are not being claimed) | ||||||||
| S No |
Imported Item
|
Indigenously Procured Item
|
Name, Technical Characteristics/ Quality etc | Quantity in metric units | CIF Value |
Name, Technical Characteristics/Quality etc |
Quantity in metric units | Value |
| 14. In case of
exports made under Deemed Exports category (except for supplies to
Advance Authorisation/DFIAI 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.) |
| 15. In case of request for issuance of Invalidation letter/ARO (Please tick)( ) : | |
| a. Invalidation letter | |
| b. Advance Release Order (ARO) |
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 / STE a. Description of individual items b. Quantity of individual items to be procured c. Value of individual items to be procured |
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 lEFT I Credit Card details evidencing payment
of application fee in terms of Appendix 2K and the documents for physical I
deemed exports, as the case may be.
4. Documents required in case of supplies under deemed export I 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 I 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 availed 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.