Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amended and Customs Notification No. 21/2015-Customs as amended both dated 01.04.2015 by making physical exports or by making domestic supplies

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..... epartment of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Policy - 4 Division Policy Circular No. 01/2024 Dated: 12th April 2024 To All Regional Authorities of DGFT All Exporters/Members of Trade All Custom Authorities Subject: Clarification on discharge of export obligation of Advance Authorisation (AA) bearing Customs Notification No. 18/2015-Customs as amend .....

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..... .01/2019- Customs dated 10.01.2019 it is clarified that Advance Authorisation Holder holding an Advance Authorisation issued on or after 10.01.2019, under Customs Notification No. 18/2015-Customs, dated 01.04.2015 has options as follows: (i) To fulfill the export obligation either by physical exports or by making domestic supplies under Para 7.02 A (a) of FTP 2015-2020 i.e. Supply of goods again .....

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