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TMI BlogGENERAL PROVISIONS REGARDING EXPORTS AND IMPORTSX X X X Extracts X X X X X X X X Extracts X X X X ..... tion in MS word format. Profile of Importer/ Exporter 2.6 Each importer / exporter shall be required to file importer / exporter profile once with RA in ANF 1. RA shall enter such information in database so as to dispense with need for asking information again. In case of any change in information given in ANF 1, importer/ exporter shall intimate same to RA. Self-Addressed Stamped Envelope 2.7 Applicant shall furnish a self-addressed envelope of 40 x 15 cm with required postal stamp affixed, for all documents required to be sent by Speed Post. IEC No: Exempted Categories 2.8 Following categories of importers or exporters are exempted from obtaining 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 Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. (ii) Ministries / Departments of Central or State Government. (iii) Persons importing or exporting goods for personal use not connected with trade or manufacture or agriculture. (iv) Persons importing / exporting goods from / to Nepal, Myanmar through Indo-Myanmar border areas and China (throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 69 Non-commercial imports and exports by entities who have been authorized by Reserve Bank of India. Application for Grant of IEC Number 2.9 An application for grant of IEC number shall be made by Registered / Head Office of applicant, except EOUs and SEZ units to concerned RA in ANF 2A with documents prescribed therein. Only one IEC would be issued / allowed against a single PAN number. 10[The application (ANF 2 A) for issuance of fresh IEC or modification of IEC shall indicate the name and designation of the person whose photograph has been affixed on the Bank Certificate. A photograph of the person alongwith his/her name and designation shall also be affixed on the IEC No. to be issued (Appendix 18 B).] IEC Format and Statements 2.9.1 RA concerned shall issue an IEC number in prescribed format (Appendix-18B). A copy of such IEC number shall be endorsed to concerned banker (as per details given in ANF 2A). A consolidated statement (in Appendix 18 C) of IEC numbers issued by RA shall be sent to Exchange Control Department of RBI as given in Appendix-18D. Validity of IEC No. 2.9.2 An IEC number allotted to an applicant shall be valid for all its branches / divisions / u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e certificate shall be issued based on application made under ANF 2C-1 along with documents prescribed therein.] Validity Of Import Licence/Certificate/ Authorisation /Permissions/ CCPs / Export licence 2.12 Validity of import / export Authorisation from date of issue shall be as follows, unless specified otherwise: (i) Advance Authorisation/ DFIA (including Advance Authorisation for annual requirement, and Replenishment Authorisation for Gem & Jewellery as per Chapter- 4 of FTP). 24 months (ii) EPCG Authorisation (other than spares) 36 months (iii) EPCG Authorisation for Spares, refractories, catalyst and consumables Co-terminus with EOP of EPCG Authorisation. (iv) Others including CCP and DEPB, unless otherwise specified 24 months (v) Advance Authorisation / DFIA for deemed export (including Advance Authorisation for annual requirement) 24 months or Co-terminus with contracted duration of project execution, whichever is later. (vi) Export Licence / Authorisation 12 months (However, EFC may decide to issue Export Authorisation for a longer duration in case of R&D studies based on recommendation of technical authority) (Please refer PN. NO. 44/(RE-2008)/2004-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... informing customs authority where original was registered. 2.15 Duplicate copy of freely transferable Authorisation, may be issued against an application accompanied with following documents: a. An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). b. A copy of FIR reporting loss. c. Original affidavit on notorised stamp paper. d. Indemnity bond on a stamp paper undertaking to indemnify revenue loss, which may be caused on account of issue of such duplicate. 2.15.1 When an Authorisation has been lost by a Government agency and a proof to this effect is submitted, documents at serial nos. (a) to (d) above shall not be required. In such cases, revalidation shall be for six months from date of endorsement. 2.15.2 RA concerned shall obtain a report regarding utilization of such Authorisation from Custom authority at port of registration before issuing duplicate, for balance unutilized. 2.15.3 Validity of duplicate Authorisation shall be co-terminus with original period. No request shall be entertained if validity has expired. 2.15.4 Deleted 2.15.5 Provision of paragraph 2.15.2 and 2.15.3 shall be applicable both for cases covered u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / concession from duty shall be, allowed. In case of clearance against DEPB and other duty credit scrips customs duty on imports may be adjusted. 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. Execution of Bank Guarantee / Legal Undertaking for Advance Authorisation / DFIA and EPCG Authorisation 3[2.20 Before clearance of goods through Customs, Authorisation holder shall execute a BG/LUT with customs authorities. In such cases, RA shall endorse the following condition on the licence/Authorisation: "BG/LUT as applicable, to be executed with concerned Customs Authorities." In case of indigenous sourcing, Authorisation holder shall furnish BG/LUT to RA as per Custom Circular No.58/2004 dated 31.10.2004, as amended from time to time.] 4[In case, the firm has already executed BG / LUT for the full value of the licence/ certificate / authorization / permission (covering the items indigenously procured) to the Customs and furnishes proof of the same to Regional Authority (RA), no BG / LUT shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unilaterally and based on non-reciprocity extend tariff concessions to developingcountries. Following countries extend tariff preferencesunder their GSP Scheme: (i) United States of America, (ii) New Zealand (iii) Belarus (iv) European Union (v) Japan (vi) Russia (vii) Canada, (viii) Norway (ix) Australia (only to LDCs) (x) Switzerland (xi) Bulgaria GSP schemes of these countries detail sectors / products and tariff lines under which benefits are available, including conditions and procedures governing benefits. These schemes are renewed and modified from time to time. Normally Customs of GSP offering countries require information in Form 'A' (prescribed for GSP Rules Of Origin) duly filled by exporters of beneficiary countries and certified by authorised agencies. List of agencies authorised to issue GSP CoO is given in Appendix-4A. Global System of Trade Preference (GSTP) (b) Under agreement establishing GSTP, tariff concessions are exchanged among developing countries, who have signed agreement. Presently, 46 countries are members of GSTP and India has exchanged tariff concessions with 12 countries on a limited number of products. EIC is sole agency a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se CoOs evidence origin of goods and do not bestowany right to preferential tariffs. List of notified agencies is provided in Appendix - 4C. In addition, agencies authorized to issue Preferential CoO as per Para 2.21.1 of HBP v1 are also authorized to issue Non-Preferential CoO. All exporters who are required to submit CoO (Non Preferential) would have to apply to any of agencies enlisted in Appendix-4C with following documents: (a) Details of quantum / origin of inputs / consumables used in export product. (b) Two copies of invoices. (c) Packing list in duplicate for concerned invoice. (d) Fee not exceeding Rs.100 per certificate as may be prescribed by concerned agency. The agency would ensure that goods are of Indian origin as per general principles governing rules of origin before granting CoO (non preferential). Certificate would be issued as per Format given in Annexure-II to Appendix-4C. It should be ensured that no correction/re-type is made on certificate. Any agency desirous of enlistment in Appendix-4C may submit their application as per Annexure I to Appendix 4C to the concerned RA. In case of tea, all exporters who are required to submit CoO (Non-Preferential) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter directly negotiates document (not through authorised dealer) with permission of RBI, he is required to submit following documents for availing of benefits under export promotion schemes: a. Permission from RBI allowing direct negotiation of documents (not required for status holders), b. Copy of Foreign Inward Remittance Certificate (FIRC) as per Form 10-H of Income Tax department in lieu of BRC and c. Statement giving details of shipping bills / invoice against which FIRC was issued. Import/Export of Samples 2.27 No Authorisation shall be required for Import of bonafide technical and trade samples of items restricted in ITC(HS) except vegetable seeds, bees and new drugs . Samples of tea not exceeding Rs.2000 (CIF) in one consignment shall be allowed without an Authorisation by any person connected with Tea industry. Duty free import of samples upto Rs 100,000 for all exporters (Rs.300,000 for gems and jewellery sector) shall be allowed as per 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 2.28 Import under lease financing shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or steel 6. 72044100 Turnings, shavings, chips, milling waste, saw dust, fillings, trimmings and stampings, whether or not in bundles 7. 72044900 Other 8. 72045000 Remelting scrap ingots 9. 74040010 Copper scrap 10. 74040022 Brass scrap 11. 75030010 Nickel scrap 12. 76020010 Aluminium scrap 13. 79020010 Zinc scrap 14. 80020010 Tin scrap 15. 81042010 Magnesium scrap 7[Shredded Form: Import of metallic waste and scrap listed above in shredded form shall be permitted through all ports of India subject to following conditions: - a. Importer shall furnish the following documents to the customs at the time of clearance of goods. I) Pre-shipment inspection certificate as per the format in Annexure I to Appendix 5 from any of the Inspection & Certification agencies given in Appendix-5 to the effect that the consignment does not contain radioactive contaminated material in any form. II) Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any radioactive contaminated material in any form. Import from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded form only.] b Import of scrap would take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re run by Central or State Government or local bodies, (vii) Adult Education Centre run by Central or State Government or a local body, (viii) Organization of Central or State Government or a Union Territory. Imports under this sub Para would be subject to the condition that goods shall not be used for any commercial purpose, is non transferable and complies with all terms and conditions of relevant Customs Rules and Regulations. 2.33A Customs or any other Central or State Government authority may avail of services of Inspection and Certification Agencies in Appendix 5 of the HBP v1, for certifying residual life as well as valuation / purchase price of capital good. Import of Ammunition by Licensed Arms Dealers 2.34 Import of following types of ammunition are allowed against an Authorisation by licensed arms dealers subject to conditions as may be specified: (i) Shotgun Cartridges 28 bore; (ii) Revolver Cartridges of .450, .455 and .45 bores; (iii) Pistol Cartridges of .25, .30 Mauser, .450 and .45 bores; (iv) 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, 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule II of ITC (HS). 2.35.6 An application for grant of an Authorisation under paragraphs 2.35.1 and 2.35.2 may be made in ANF 2B to DGFT through Director of Tourism, Government of India who will forward application to RA concerned along with their recommendations. Import of Other Restricted Items 2.36 ITC (HS) contains list of restricted items. An application for import of such items may be made, in ANF 2B along with documents prescribed therein. Original application along with Treasury Receipt (TR) / Demand Draft shall be submitted to RA concerned and self-attested copy of same shall be submitted to DGFT in duplicate along with proof of submission of application to concerned RA. EXIM Facilitation Committee 2.37 Restricted item Authorisation may be granted by DGFT or any other RA authorised by him in this behalf. DGFT / RA may take assistance and advice of a Facilitation Committee. The Assistance of technical authorities may also be taken by seeking their comments in writing.Facilitation Committee will consist of representatives of Technical Authorities and Departments / Ministries concerned. 5[2.37A: Import authorizations for a restricted item if so directed by the compete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement goods is made within 24 months from date of clearance of previously imported goods through Customs or within guarantee period in 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 replacement of goods by foreign suppliers is subject to payment of insurance and / or freight by importer and documentary evidence to this effect is produced while making remittance. 2.42.1 In case of short-shipment, short-landing or loss in transit, import of replacement goods will be permitted based on certificate issued by customs authorities without an import Authorisation. This procedure shall also apply to cases in which short-shipment of goods is certified by foreign supplier, who has agreed to replace free of cost. 2.42.2 Cases not covered by above provisions will be considered on merits by DGFT for grant of Authorisation for replacement of goods for which an application may be made in ANF. Transfer of Imported Goods 2.43 Freely importable goods can be transferred by sale or otherwise by importer freely. Transfer of imported goods, which are subject to Actual User c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and other items may be imported without Authorisation. 2.46 Deleted Prototypes 2.47 Import of new / second hand prototypes / second hand samples may be allowed on payment of duty without an Authorisation to an Actual User (industrial) engaged in production of or having industrial licence / letter of intent for research in item for which prototype is sought for product development or research, as the case may be, upon a self-declaration to that effect, to satisfaction of customs authorities. Restricted items for R&D 2.48 All restricted items and items permitted to be imported by STEs, except live animals, required for R&D purpose may be imported without an Authorisation by Government recognized Research and Development units. Export Policy 2.49 Policy relating to Exports is given in Chapter-2 of FTP. Further, Schedule 2, Appendix-1 of ITC (HS) specifies list of items, which may be exported without an Authorisation but subject to terms and conditions specified. Application for Grant of Export Licence/ Certificate/ Permission 2.50 An application for grant of Export Authorisation in respect of items mentioned in Schedule 2 of ITC (HS) may be made in ANF 2D (2E for SCOMET i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by that Department under Atomic Energy Act, 1962. For certain items in Category 0, formal assurances from recipient State will include non-use in any nuclear explosive device. Licences for export of certain items in Category 0 will not be granted unless transfer is additionally under adequate physical protection and is covered by appropriate International Atomic Energy Agency (IAEA) safeguards, or any other mutually agreed controls on transferred items. IV. Additional end-use conditions may be stipulated in licences for export of items or technology that bear possibility of diversion to or use in development or manufacture of, or use as, systems capable of delivery of weapons of mass destruction. V. Applications for transfer of "Technology" for any item on the List will be considered as an application for export of item itself. VI. Licences for export of items in this List (other than those under Category 0, 1 and 2) solely for purposes of display or exhibition shall not require any end-use or end-user certifications. No export licence for display or exhibition shall be issued for 'Technology' in any category or for items under Categories 0, 1, and 2. VII. Export of items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er State Trading Regime (STR) 2.51 An application for export of items mentioned in ITC (HS) under STR regime may be made to DGFT. Exports Of Samples / Exhibits 2.52 An application for export of samples or exhibits, which are restricted for export, may be made to DGFT. Free of Cost Exports 2.52.1 Status holders shall be entitled to export freely exportable items on free of cost basis for export promotion subject to an annual limit of Rs.10 lakh or 2% of average annual export realisation during preceding three licensing years whichever is higher. Gifts/Spares/Replacement Goods 2.53 For export of gifts, indigenous / imported warranty spares and replacement goods in excess of ceiling / period prescribed in paragraphs 2.32, 2.33 and 2.37 respectively of FTP, an application may be made to DGFT. Furnishing of Returns in respect of Exports in non Physical form 2.54 All 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 Customs authorities has to be compulsorily reported on quarterly basis to concerned EPC (Para 3.6 of FTP) as given in Appendix 19C. These p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent features incorporated in FTP as per paragraph 3.5.2 Note.1 for promotion of quality standards is grant of Export / Trading House status on achievement of a lower threshold limit for units having ISO-9000 (series), ISO-14000 (Series) or HACCP certification or WHOGMP or SEI CMM level-2 & above status / certification. 2.59.2 List of such agencies authorised to grant quality certification is given in Appendix-6. For ISO 9000 (Series) and for ISO 14000 (Series), the Agencies accredited with National Accreditation Board for Certification Bodies (NABCB) under Quality Council of India shall be deemed to be authorized under this Policy. List of such accredited agencies is available on the web site www.qcin.org and also provided under Appendix 6. Any agency desirous of enlistment in Appendix 6 may submit their application as per Annexure I to Appendix 6 to concerned RA. 2.59.3 Deleted. 2.60 Deleted. Procedure for import Under the Tariff Rate Quota Scheme 2.61 Attention is invited to Government of India, Ministry of Finance (Department of Revenue), Notification No. 21/2002-Customs dated 01.03 2002. As per it, import of four items viz., (1) Skimmed and whole milk powder, milk food f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed documents must reach on or before 1st March of each financial year preceding to the year of quota e.g. Applications for TRQ for 2007-2008 must reach DGFT by 01.03. 2007. Imports have to be completed before 31st March of financial year i.e. consignments must be cleared by customs authorities before this date. Since import of maize (corn) is through STEs, the allottes of quota i.e. designated agencies in para 1 (b) above for this item shall also be granted an import Authorisation for allotted quantities as indicated at Sl. No. 21(b) of Customs Notification No. 21/2002 dated 1.3.2002 in terms of para 2.11 of FTP, 2004-2009, if they do not wish to make imports through FCI. Application fee for these applications shall be paid according to procedure contained in Appendix 21 B to HBP-v1. EFC in DGFT will evaluate and allot quota among applicants by 31st March of each financial year preceding to year of quota e.g. for 2007-08, EFC will allot quota by 31st March 2007. Issuance of scrips against lost EP copy of the Shipping Bills and / or original Bank Realisation Certificate 2.62 In case where EP copy of Shipping Bill / original BRC has been lost, claim under VKGUY/ FMS/ FPS can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Services EPC. Other service exporters shall register themselves with FIEO. In respect of exporters having their head office / registered office in State of Orissa, RCMC may be obtained from FIEO office in Bhubaneshwar irrespective of product being exported by them. However, exporters of minor forest produce from the State can also obtain RCMC from SHEFEXIL, EPC. In respect of multi product exporters having their head office/ registered office in the North Eastern States, RCMC may be obtained from Shellac & Forest Products Export Promotion Council (except for the products looked after by APEDA, Spices Board and Tea Board). 2.67.1 In addition, an exporter has option to obtain RCMC from FIEO or any other relevant EPC if products exported by him relate to those EPCs. 2.67.2 If export product is such that it is not covered by any EPC, RCMC in respect thereof may be issued by FIEO. Registration cum- Membership Certificate (RCMC) 2.68 An exporter may, on application given in Appendix-19A, register and become a member of EPC. On being admitted to membership, applicant shall be granted forthwith Registration-cum-Membership Certificate (RCMC) of EPC concerned, in format given inApp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT. These EDI initiatives have made our exports competitive in international markets. Eligibility 2.74.2 Facility of electronic filing of applications shall be available to all exporters. Procedure 2.74.3 An exporter would be able to file his application on DGFT website at http://dgft.gov.in/. Application will then be processed in accordance with prevalent rules and regulations. Applicant will have to visit concerned office to hand-over hard copy of application, along with requisite documents including application fee. Authorisation shall be issued on receipt of hard copies of documents as mentioned above, after due scrutiny as prescribed in HBP v1. Fiscal Incentives for EDI 2.74.4 Following deductions in Application Fee would be admissible for applications signed digitally and / or where application fee is paid electronically through EFT (electronic fund transfer) Sr. No. Mode of Application Fee Deduction (as a % of normal application fee) 1 Digitally signed 25% 2 Application fee payment vide EFT 25% 3 Both digitally signed as well as use of EFT for payment of application fee 50% Benefits 2.74.5 Facility will reduce unnecessary physical interface with DGF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded form only. Unshredded compressed and loose form: Import of metallic waste, scrap listed in para 2.32.2 above in unshredded compressed and loose form shall be subject to following conditions:- a."Importer shall furnish the following documents to the Customs at the time of clearance of goods: (I) Pre-shipment inspection certificate as per the format in Annexure-I to Appendix 5 from any Inspection & Certification agencies given in Appendix-5 to the effect that: (i) The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radioactive contaminated or any other explosive material in any form either used or otherwise. (ii) The imported item (s) is actually a metallic waste/ scrap/seconds/defective as per the internationally accepted parameters for such a classification. (II) 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, radioactive contaminated, or any other explosive material in any form either used or otherwise." 8. Inserted vide Public Notice No. 167 (RE-2008)/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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