The Directorate General of Foreign Trade ( DGFT ) has issued Policy Circular No. 04/2024 dated June 03, 2024, relaxing the submission requirements for the discharge of export obligations concerning supplies made to Special Economic Zone ( SEZ ) units in the case of Advance Authorisation ( AA ).
Under the Foreign Trade Policy ( FTP ), Para 4.21 (iv) specifies that the authorization holder must file a Bill of Export for exports to SEZ units in accordance with the procedures outlined in SEZ Rules. Additionally, Para 4.24 (b) states that the provisions of Para 4.21 shall also apply to Duty-Free Import Authorization (DFIA) schemes.
Following these FTP provisions, the guidelines for applicants in ANF-4F ( Application for Redemption ) and ANF-4G ( Application for Transferable DFIA ) prescribe the submission of the EP copy of the shipping bill(s) or the Bill of Export for exports to SEZ units is as follows:
“…EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ…”
In response to representations from the industry highlighting the difficulties faced by exporters in meeting this requirement, the DGFT has examined the issue. Utilizing the powers vested in the Competent Authority under Para 2.59 of the FTP, it has been decided to relax the requirement of submitting the Bill of Export for exports made to SEZ units under Advance Authorisation/DFIA schemes for all such supplies made prior to July 01, 2017.
For the purpose of fulfilling export obligations under Advance Authorisation/DFIA Schemes for supplies made to SEZ units prior to July 01, 2017, exporters may now submit the following corroborative evidence in place of the Bill of Export:
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