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TMI BlogGeneral Provisions Regarding Imports and ExportsX X X X Extracts X X X X X X X X Extracts X X X X ..... may ensure while submitting documents that documents are either in English or Hindi. Documents in regional languages may be translated into English or Hindi and the translated copy may be self-certified and submitted along with the original copy. 2.04 Territorial Jurisdiction of RA Territorial jurisdiction of RAs is given in Appendix 1A of Appendices and Aayat Niryat Forms. The address of applicant determines the jurisdiction of RA. Each application, unless otherwise specified, shall be submitted to jurisdictional RA. 2.05 Incomplete Application (a) An incomplete or unauthorised application is liable to be rejected by the competent authority with specific reason for rejection. Such incomplete application may be reopened on rectifying the deficiencies. (b) If the deficiencies are not rectified by the applicant within a period of 90 days, the application will be deemed to have been withdrawn. 2.06 Application Fee The scale of fee, mode of payment, procedure for refund of fee and categories of persons exempted from payment of fee are provided in Appendix-2K. IMPORTER EXPORTER CODE (IEC) 2.07 IEC Number Exempted Categories (a) IEC is compulsory for import and /or exports. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods for display or use in fairs/ exhibitions or similar events under provisions of ATA carnet. This IEC number can also be used by importers importing for exhibitions/fairs as per Paragraph 2.60 of Handbook of Procedures 9 IDNBG1100E Director, National Blood Group 10 ICIRN1126E Individuals /Charitable Institution /Registered NGOs importing goods, which have been exempted from Customs duty under Notification issued by Ministry of Finance for bonafide use by victims affected by natural calamity. 11 IIEGC1134E Persons importing/exporting permissible goods as notified from time to time, from /to China through Gunji, Namgaya Shipkila and Nathula ports, subject to value ceilings of single consignment as given in Paragraph 2.07 (iv) above. 12 NCIEE1169E Non-commercial imports and exports by entities who have been authorised by Reserve Bank of India. 2.08 Application for IEC a) Exporters/ Importers shall file online application in ANF-2A format through the online process at https://dgft.gov.in with applicable fee and requisite documents. b) IEC will be auto-generated and applicant will be informed through e-mail and SMS. Applicant can also view and download the e-IEC after completion of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties of the previous applicant/applicant firm are transferred to the new applicant/applicant firm whose PAN will be reflecting in the modified IEC. (e) In case of change in constitution of a PAN based IEC by way of merger, acquisition, liquidation, inheritance, business transfer etc. such that PAN of the new entity so formed is different from the earlier one, an IEC shall be availed against the new PAN within 30 days of effecting such change, if not existing already. Previous IEC (s) can also be operationally linked to the IEC of the new entity. (f) An application for transfer of unredeemed Authorisation(s) from earlier IEC to the new IEC may be submitted online to the original jurisdictional RA along with supporting documents. Concerned RA may sanction the given linkage after due scrutiny of the evidence provided by the applicant including submission of affidavits etc. 2.15 Profile of Importer / Exporter a) ANF-1 contains the profile of the importer/exporter. IEC Holder shall be responsible for updating the same as and when a change takes place immediately or in any case at least once in a year. b) Documents which are uploaded in the Importer-Exporter Profile are not required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport obligation period of an Authorisation must be valid on the date of export. However, AA/ EPCG Authorisation holder(s)may continue to export post the export obligation period at their own risk and responsibility. The affected exports would only be accounted for EO fulfilment only if the authority concerned approves the EO extension. 2.19 Validity of Scrips Scrips issued under the FTP must be valid on the date on which actual debit of duty is made. 2.20 Revalidation of Import / Export Licence Certificate/ Authorisation / Permissions for Non-SCOMET items (a) Import Authorisation, may be revalidated, on merits for a period of six months from date of expiry of validity by the DGFT (HQ). (b) Export Authorisation, may be revalidated, on merits for a period of six months a time and maximum upto 12 months by the DGFT (HQ). (c) However, revalidation of freely transferable authorisation / duty credit scrips and stock and sale (excluding SCOMET items) authorisation shall not be permitted unless validity has expired while in custody of Customs Authority / RA / Government Authority. (d) Revalidation of Authorisation/Duty Credit Scrip shall also be allowed without charging any fee for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. 2.24 Documents required for duplicate copy of freely transferable Authorisation Duplicate copy of freely transferable Authorisation may be issued against an application accompanied with following documents: (i) An application with fee equivalent to 10% of duty saved or duty credit (of unutilized balance). (ii) A copy of FIR reporting loss. (iii) Self- declaration to indemnify revenue loss, which may be caused on account of issue of such duplicate. 2.25 Exception When an Authorisation is lost by a Government agency and a proof to this effect is submitted, documents at serial nos. (i) to (iii) of Paragraph 2.24 above shall not be required. In such cases, revalidation shall be for six months from date of endorsement. 2.26 Mechanism for issuing duplicates RA concerned shall obtain a report regarding utilization of such Authorisation from Custom authority at port of registration before issuing duplicate, for balance unutilized. 2.27 Validity of duplicate Authorisation Validity of duplicate Authorisation shall be co-terminus with original period. No request shall be entertained if validity has expired. 2.28 Applicability of the provision Provision of Paragraph 2.26 and 2.27 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nth during which exports/ deemed export is made, unless otherwise specified. 2.31 Import under Lease Financing Import under lease financing shall be available under EOU/ SEZ scheme. Domestic supply of capital goods to eligible categories of deemed exports shall be eligible for benefits of deemed export as in paragraph 7.03 of FTP, even in cases where supplies are under lease financing 2.32 Submission of Certified Copies of Documents Wherever original documents have been submitted to a different RA / nominated agency or to a different division of same RA, applicant can furnish photocopy of documents duly certified by him in lieu of original. WAREHOUSING FACILITY 2.33 Warehousing Facility (a) Public / Private Customs Bonded Warehouses may be set up in DTA as per Chapter-IX of Customs Act, 1962, to import items in terms of Paragraph 2.36 of FTP. On receipt of goods, such warehouses shall keep these goods for one year without payment of applicable customs duties. Goods can be cleared against Bill of Entry for home consumption, on payment of custom duty and on submission of Authorisation wherever required, after an order for clearance of such goods for home consumption is issued by comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . US suppliers of such items are required to obtain an export authorisation based on import certificate issued in India. The following are designated Import Certificate Issuing Authorities (ICIA): (i) Department of Electronics (DoE), for computer and computer-based systems (ii) Department for Promotion of Industry and Internal Trade (DPIIT), Technical Support Wing (TSW), for organised sector units registered under it, except for computers and computer-based systems; (iii) Ministry of Defence (MoD), for defence related items; (iv) DGFT for small scale industries and entities not covered above as well as on behalf of any of the above; (v) Embassy of India, Washington, DC, on behalf of any of the above. (b) Application for an import certificate shall be made in ANF 2K(i). Import certificate in Appendix-2P(I)(a) may be issued by ICIA directly to importer with a copy to (i) Ministry of External Affairs (MEA) (AMS Section), New Delhi, (ii) DoE, New Delhi; and (iii) DGFT. (c) However, this import certificate will not be regarded as a substitute for an import authorisation in respect of items mentioned as restricted in ITC (HS) and an import authorisation will have to be obtained for such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and goods in replacement thereof may be supplied free of charge by 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 Authorisation provided that: (a) Shipment of replacement 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. 2.41 Other Conditions for Import of Replacement Goods (a) 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. (b) This procedure shall also apply to cases in which short shipment of goods is certified by foreign supplier, who has agreed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to agrochemicals sector unit having export turnover of Rs. 20 crore or above during preceding licensing year. (ii) The eligible unit shall apply in form given in Appendix-8B to RA concerned duly countersigned by Chartered Accountant. (iii) In respect of duty free import of R D equipment, units not registered with jurisdictional Customs authority shall be allowed to give Installation Certificate issued by an independent Chartered Engineer. 2.45 Import under Govt. to Govt. Agreements Import of goods under Government-to-Government agreements may be allowed without an Authorisation on production of necessary evidence to satisfaction of Customs authorities. 2.46 Transfer of Imported Goods (a) Cases where prior permission is required: Transfer of imported goods which are subject to Actual User condition and have become surplus to needs of Actual User, shall be made only with prior permission of the issuing authority. Following information along with supporting documents shall be furnished with request for grant of permission for transfer, to the issuing authority: (i) Reasons for transfer of imported material; (ii) Name, address, IEC number and industrial Authorisation registration, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Technical Authorities and Departments / Ministries concerned. (b) Import/Export authorisations for a restricted item, if so, directed by the competent authority, shall be issued for import/ Export through one of the sea ports or air ports or ICDs or LCS, as per the option indicated, in writing, by the applicant. Authorisation holder shall import at the port specified in the Authorisation and thereafter all imports against said authorisation shall be made only through that port, unless the authorisation holder obtains permission from customs authority concerned to import through any other specified port. (c) EXIM Facilitation Committee (EFC) shall normally meet once every month. Where a case has been deferred in EFC for want of comments from the Technical Authorities and Departments /Ministries concerned but subsequently, NOC(s) has / have been received from the concerned agency(ies) with no divergence in views, authorisation shall be issued with the approval of Chairman, EFC and the case shall be brought before EFC in its subsequent meeting for approval on ex-post facto basis. 2.49 Import of Restricted items required by Hotels, Restaurants, Travel Agents, Tour Operators and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used cartridge or any other explosive material in any form either used or otherwise. (a) Import of following types of metallic waste and scrap will be free subject to conditions detailed below: Sl. No. Exim Code Item description 1. 720410 00 Waste and scrap of cast iron 2. 72042190 Other 3. 72042920 Of High-speed steel 4. 72042990 Other 5. 72043000 Waste and scrap of tinned iron 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 Re-melting scrap ingots 9. 74040012 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 (b) Freely Importable metallic waste and scraps (shredded) as listed above shall be permitted through all ports of India subject to following conditions: (i) At the time of the clearance of goods, importer shall furnish to the Customs pre-shipment inspection certificate as per the format to Appendix 2H from any of the Inspection Certification agencies given in Appendix-2G, to the effect that the consignment was checked for radiation level and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Monitors and Container Scanner with adequate security. The sea port having completed the above shall approach jurisdictional Customs for inspection and certification. Customs may give necessary clearance on receipt of certification from AERB. On getting clearance from Customs, DGFT will notify such a port as designated port for import of un shredded scrap. (ii) The existing designated sea ports namely Chennai, Cochin, Ennore, JNPT, Kandla, Mormugao, Mumbai, New Mangalore, Paradeep, Tuticorin, Vishakhapatnam, Pipava, Mundra and Kolkata will be allowed to import un-shredded scrap till 30.09.2021 by which time they are required to install and operationalize Radiation Portal Monitors and Container Scanner. Such sea ports which fail to meet the deadline will be derecognised for the purpose of import of unshredded metallic scrap w.e.f. 01.10.2021 (iii) Further, any ICD can handle clearance of un shredded metallic scrap provided the same passes through any of the designated sea ports as mentioned above or any new ports to be notified/designated from time to time, where Radiation Portal Monitors and Container Scanner are in operation and the consignment is subjected to risk-based scanning/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application(s) initially without bank guarantee, as required under S.No.9 of ANF-2L. Their applications would not be rejected only on the ground of non-submission of bank guarantee. Applicants would, however, be required to submit bank guarantee or an equivalent financial instrument, before they are notified as PSIA, by the competent authority. (g) Any application for amendment in instruments and/or areas of operation of the existing PSIA has to be made online on the DGFT website. 2.53 Responsibility and Liability of PSIA and Importer (a) In case of any mis-declaration in PSIC or mis-declaration in the online application form for recognition as PSIA, the PSIA would be liable for penal action under Foreign Trade (Development Regulation) Act, 1992, as amended, in addition to suspension/ cancellation of recognition. (b) The importer and exporter would be jointly and severally responsible for ensuring that the material imported is in accordance with the declaration given in PSIC. In case of any mis-declaration, they shall be liable for penal action under Foreign Trade (Development Regulation) Act, 1992, as amended. (c) PSIA may generate and upload PSIC online through the DGFT website ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation / purchase price of capital goods. TARIFF RATE QUOTA SCHEME 6 [2.57 Procedure for import under the Tariff Rate Quota Scheme a. Imports under the Tariff Rate Quota Scheme shall be as per the Customs Notification No. 28/2020-Customs dated 23.06.2020 of Department of Revenue, Ministry of Finance, Government of India as amended from time to time. b. The details of Items covered under the TRQ Scheme are as follows SI. No. HS Codes Description of goods TRQ Quantity (1) (2) (3) (4) 1. 0402 10 or 0402 21 00 Milk and cream in powder, granules or other solid forms, (a) of a fat content by weight not exceeding 1.5%; (b) of a fat content, by weight, exceeding 1.5% -not containing added sugar or other sweetening matter 10,000 MTs 2. 1005 90 11 Dent corn (Zea mays var. indenta):----Yellow 4,98,900 MTs 1005 90 19 Dent corn (Zea mays var. indenta):----- Other 1005 90 20 Flint corn (Zea mays var. indurata) 1005 90 90 Other 1005 90 30 Popcorn (Zea mays var. everta) 1,100 MTs 3. 1512 11 Crude sunflower seed or safflower oil and fractions thereof 1,50,000 MTs 4. 1514 19 or 1514 99 Refined rape, colza or mustard oil and fractions thereof 1,50,5000 Mts c. Whereas the Hon'ble High Court of jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AND SAMPLES 2.60 Exhibits Required for National and International Exhibitions or Fairs and Demonstration (a) Import / Export of exhibits, including the construction and decorative materials, except items in the Prohibited or SCOMET List, required for the temporary stands of foreign / Indian exhibitors at exhibitions, fair or similar show or display for a period of six months on re-export / re-import basis, shall be allowed without an Authorisation on submission of a bond/ security to Customs or ATA Carnet. (b) Extension beyond six months for re-export / re-import will be considered by Customs authorities on merits. Consumables such as paints, printed material, pamphlets, literature etc. pertaining to exhibits need not be reexported/ re-imported. 2.61 Sale of Exhibits (a) Restricted Items: Sale of exhibits of restricted items, mentioned in ITC (HS), imported for an international exhibition / fair may also be made, without an Authorisation within bond period allowed for re-export, on payment of applicable customs duties, subject to a ceiling limit of Rs.5 lakh (CIF) for such exhibits for each exhibitor. (b) Freely importable items: However, sale of exhibits of items which are freely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce against which FIRC was issued. 2.68 Application for Grant of Export Authorisation/Certificate/ Permission for non-SCOMET Items An online application for grant of Export Authorisation in respect of restricted items [other than items in Special Chemicals, Organisms, Materials, Equipment and Technologies (SCOMET) List] mentioned in Appendix-3 to Schedule 2 of ITC (HS) Classifications of Export and Import Items may be made in ANF 2N to DGFT (Headquarters) along with documents prescribed therein. EFC shall consider applications on merits for issue of export Authorisation. EXPORT THROUGH STATE TRADING ENTERPRISES (STE) 2.69 Export of Items under (STE) An application under ANF 2N for export of items mentioned in ITC (HS) under STE regime may be made online to DGFT Hqrs as per paragraph 2.21 of FTP. PROVISIONS FOR EXPORTERS/OTHER PROVISIONS FOR DOING TRADE AND BUSINESS 2.70 Free of Cost Exports for status holders 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 lower. For Pharma exports, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Customs Act, 1962, and exporter would be entitled to benefit under scheme in which shipment is subsequently converted. 2.74 Offsetting of Export Proceeds Subject to specific approval of RBI, any payables, or equity investment made by an Authorisation holder under any export promotion scheme, can be used to offset receipts of his export proceeds. In such cases, offsetting would be equal to realisation of export proceeds and exporter would have to submit following additional documents: (a) Appendix-2L in lieu of Bank Realisation Certificate. (b) Specific permission of RBI. PROVISIONS RELATED TO QUALITY CERTIFICATION: 2.75 Quality Certification It has been a constant endeavour to promote quality standards in export product / units manufacturing export product. Agencies authorised to grant Quality Certification: (a) List of such agencies authorised to grant quality certification is given in Appendix-2I (b) 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 authorised under this Policy. List of such accredited agencies is available on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y packaging and their movement in its supply chain. iii. Maintenance of data of Parent-Child relationship: The data mentioned in (ii) above shall be uploaded on the central portal of the Government of India (http://dava.gov.in) by the manufacturer or exporter or its designated agency before release of the drug formulations for sale or distribution. iv. The responsibility of the correctness, completeness and ensuring timely upload of data on the central portal shall be with the manufacturer or exporter. v. In case, the Government of the importing country has mandated a specific requirement, the exporter has the option of adhering to the same and in such a case, it would not be necessary to comply with the stipulation under sub para (i) to (iv) above and if an exporter is seeking to avail such exemption from bar coding prescribed by the Government of India as above, the exporter is given the option to move an application to the Pharmaceutical Export Promotion Council of India (Pharmexcil) for this purpose, clearly specifying the nature of such an exemption in the interest of the exports from the country. Pharmexcil shall dispose of such applications on case-tocase basis with prior ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airman/Vice President and Executive Committee members with a view to ensuring wider participation. (b) Tenure of Elected Heads: The tenure of an elected head shall not be for more than two years. The election of Chairman/President of the EPC shall be via Vice Chairman/Vice President route. However, any member having held the post of Chairman/President and/or Vice Chairman/Vice President may come back as Vice Chairman/Vice President in the same council after a gap of not less than 4 years. (c) Directions of the Central Government: EPCs acting as the Registering Authorities shall abide by all directions of the Central Government in respect of promotion and development of international trade. 2.79 Registration- cum- Membership Certificate (RCMC) (a) An exporter may, on application given in ANF 2C 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 in Appendix 2R. In case an exporter desires to get registration as a manufacturer exporter, he shall furnish evidence to that effect. (b) Prospective / potential exporters may also, on application, register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority shall be final. 2.85 Directives of DGFT DGFT may direct any registering authority to register or deregister an exporter or otherwise issue such other directions to them consistent with and in order to implement provisions of FT (D R) Act, Rules and Orders made there under, FTP or this Handbook. 2.86 Identity Cards for Importers /Exporters (a) To facilitate collection of Authorisation and other documents from DGFT Hqrs and RA, identity cards (valid for 3 years) may be issued to proprietor/ partners / directors and authorised employees (not more than three), of importers and exporters, upon online application (b) In case of limited companies, more than three identity cards can be allotted per company. In case of loss of an identity card, a duplicate card may be issued on the basis of an self-declaration. (c) Identity card would be issued electronically with QR code and a Unique Document Identification Number (UDIN) for electronic verification. 2.87 Interview with authorised Officers Officers may grant interview at their discretion to authorised representative of importer / exporter. Interviews /clarifications may also be sought through E-mails. Interactions to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 24 hours/1(one) working day of the application made. 2.89 Unilateral Tariff Preferences Under these schemes, both developed and developing countries grant unilateral tariff preferences to exports from developing countries including Least Developed Countries (LDCs). Some of these schemes are: (A) Generalised System of Preferences (GSP): (a) GSP is a non-contractual instrument by which industrialized (developed) countries unilaterally and based on non-reciprocity extend tariff concessions to developing countries. Following countries extend tariff preferences under 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) and (x) Switzerland (b) 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard. 2.90 Certificates of Origin (CoO) (a) Certificate of Origin (CoO) is an instrument to establish evidence on origin of goods imported into any country. (b) There are two categories of CoO viz. (i) Preferential and (ii) Non preferential 2.91 Rules of Origin (Preferential) (a) The rules of origin are the rules that determine the origin of a good for the purpose of exports to a trading partner. Under an FTA, PTA or a unilateral tariff concession, the tariff concessions are granted by an importing country only when these prescribed rules of origin are adhered to. Rules of origin also facilitate in computation of trade statistics and for determination and imposition of trade remedial measures. (b) Some of the key criteria used in the determination of the rules of origin are: (i) Wholly obtained (ii) Change in tariff classification (iii) Value addition (iv) Non minimal operations (c) For exports under India s FTAs, PTAs and GSP, specified agencies are authorised to issue the certificates of origin, they shall also provide services relating to issue of CoO, including details regarding rules of origin, list of items covered by an agreement, extent of tariff preference, verific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted beverages and nonalcoholic beverages, not elsewhere specified or included. 22060000 - 0% 5000 litres In containers holding 2 l or less: - --- Rum 22084011 - 0% No. 25/2021-Customs dated 31st March, 2021 1.50 million litres In containers holding 2 l or less: ---Other 22084012 - 0% 1.50 million litres Other: ---- Rum 22084091 - 0% 1.50 million litres Other: ---- other 22084092 - 0% 1.50 million litres Articles of Apparel and Clothing Accessories. 6102; 6103; 6104; 6105; 6106; 6109;6110; 6111; 6112 6203; 6304; - - Details of the HS Codes as in Table 3 of the above Notification 7.5 million pieces$ The following items are permitted under the TRQ under India-UAE CEPA# HS 8 Co De Description Effective Rate (%) Tariff Modality Offered Schedule of Tariff Rate Concessions (%) 39 01 10 10 Linear lowdensity polyethylene (LLDPE) , in which ethylene monomer unit contributes 95% or more by weight of the total polymer content 7.5 TR of 50% in 5 years with specified year-wise TRQs 7.0 (TRQ - 45,00 0 MT) 6.5 (TRQ - 50,50 0 MT) 6.0 (TRQ - 56,00 0 MT) 5.0 (TRQ - 61,50 0 MT) 3.75 (TRQ - 67,50 0 MT) 3.75 (TRQ - 86,30 0 MT) 3.75 (TRQ - 105,0 00 MT) 3.75 (TRQ - 105,0 00 MT) 3.75 (TRQ - 105,0 00 MT) 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 6 5 5 5 5 5 5 39 04 10 90 Other Poly (vinyl chloride ), not mixed with any other substances 10 9 8 7 6 5 5 5 5 5 5 39 04 21 00 Nonplasticised poly (vinyl chloride ), mixed with other substances 10 9 8 7 6 5 5 5 5 5 5 39 04 30 10 Poly(vinyl derivatives) 10 9 8 7 6 5 5 5 5 5 5 39 04 30 90 Other Vinyl chloride -vinyl acetate copolymers 10 9 8 7 6 5 5 5 5 5 5 39 04 69 10 Poly (vinyl fluoride) , in one of the forms mention ed in Note 6(b) to this Chapter 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75 39 04 90 10 Chlorinated poly vinyl chloride (CPVC) resin 10 9 8 7 6 5 5 5 5 5 5 39 04 90 90 Other Polymer s of vinyl chloride or of other halogenated olefins, in primary forms 7.5 7 6.5 6 5 3.75 3.75 3.75 3.75 3.75 3.75 71 08 11 00 Non-monetary gold powder 10 TR (Tariff concession/relief of 1% in absolute percentage terms, TRQ of 200 tons phased in 5 years) 1% absolute duty reduction over the applied rate (TRQ of 120 tonne s) 1% absolute duty reduction over the appled rate (TRQ of 140 tonnes) 1% absolute duty reduction over the applied rate (TRQ of 160 tonne s) 1% absolute duty reduction over the applied rate (TRQ of 180 tonne s) 1% absolute duty reduction over the applied rate (TRQ of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty 1,233 MTs 1,50,000 MTs 08021100 In shell almonds 50% of the applied rate of duty 279 MTs 34,000 MTs 08021200 Shelled almonds 08051000 Oranges 50% of the applied rate of duty 113 MTs 13,700 MTs 08052100 Mandarins (including tangerines satsumas) 08083000 Pears 50% of the applied rate of duty 30 MTs 3,700 MTs 1 [ 52010020 DELETED ] 2 [ 52010024 Cotton of minimum 28 mm staple length 0% duty 51,000 MTs 52010025 Cotton of minimum 28 mm staple length 0% duty 51,000 MTs ] # Imports will be permitted subject to the arrangements / Procedure as laid down in Annexure-I, II III, IV V of Appendix-2A. 2.93 Rules of Origin (Non-Preferential) (a) Rules of Origin (Non-Preferential) criteria are as under: (I) Goods are to be manufactured by the exporting entity as per the definition of Manufacture in Paragraph 11.31 of FTP; and (II) If imported inputs (Duty Paid or Duty Free) have been used for the production of export product, the export product can be considered to be originating in India (Non-Preferential) only if the imported inputs undergo the processing/ operations that exceed the following: (i) simple operations consisting of removal of dust, sifting or screening, sorting, classifyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.94 Approved Exporter Scheme (AES) for self-certification Details of the Scheme are provided in Appendix 2F of ANF. POLICY INTERPRETATION AND RELAXATIONS 2.95 Application to PIC Application for seeking interpretation of any policy provision shall be made in ANF-2F to Policy Interpretation Committee (in the Hqrs.) under Para 2.58(b) of FTP. 2.96 Application to PRC (a) Application to the Policy Relaxation Committee (PRC) under Para 2.59 FTP is to be made online in ANF-2D with the prescribed fee and documents. Similarly, under Para 2.60 of FTP, application for review of decision of any committee or a decision/order by any subordinate Authority in the Directorate General of Foreign Trade is required to be submitted online in ANF-2E. (b) Director General of Foreign Trade shall be the Chairman of PRC with all Additional DGFTs, all Joint DGFTs in charge of Policy Divisions in Hqrs as members. The Additional/Joint DGFT (PRC) shall act as Member Secretary; and the Committee can Co-opt member/s with specific expertise/experience as and when required. 2.97 Application to EPCG Committee (a) Application to the Export Promotion Capital Goods (EPCG) Committee under Para 2.59 of FTP is to be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and unshredded scrap / waste), irrespective of country of origin, will be subject to PSIC. 6. Substituted vide Public Notice No. 13/2024-25 dated 26-06-2024 before it was read as, 2.57 Procedure for import under the Tariff Rate Quota Scheme (a) Imports under the Tariff Rate Quota Scheme is governed as per the Customs Notification No. 28/2020-Customs dated 23.06.2020 of Department of Revenue, Ministry of Finance, Government of India as amended from time to time. (b) Tariff Rate Quota (TRQ) Imports for Crude Soya-bean oil and Crude Sunflower seed oil shall be allocated during financial year 2022-23 only, up to quantities per year as indicated below. Item Description ITC(HS) TRQ per Year (in MT) Crude Soya-bean oil, whether or not degummed 15071000 20,00,000 Crude Sunflower seed oil 15121110 20,00,000 The duty exemption under the said TRQs may be availed as per the Ministry of Finance (Department of Revenue) Notification No. 30/2022-Customs dated 24.05.2022. Note: The procedure for allocation of quota for the year 2022-23 under para 2.57(b) above has already been notified, vide Public Notice No. 10/2015-20 dated 24.05.2022 read with Public Notice Nos.50/2015-20 dated 11.01.2023 and 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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