DGFT Releases Clarification Regarding Implementation of Pre-import Condition Under Advance Authorisation Scheme [Read Notice]
DGFT – Clarification -Regarding-Implementation – Pre-import- Condition – Advance- Authorisation -Scheme-TAXSCAN
DGFT – Clarification -Regarding-Implementation – Pre-import- Condition – Advance- Authorisation -Scheme-TAXSCAN
The Directorate General of Foreign Trade (DGFT) vide Trade Notice no. 27/2023 issued on 26th September 2023 has released the clarification regarding the implementation of pre-import conditions under the Advance Authorisation (AA) scheme.
This pertains to the enforcement of Trade Notice 07/2023-24 dated 08.06.2023, which states that all imports conducted under the Advance Authorization Scheme from 13.10.2017 to 09.01.2019, and failed to satisfy the 'pre-import condition,' can be regularized by following the payment instructions outlined in Customs Circular No. 16/2023 dated 07.06.2023.
In this regard, it is noticed that Regional Authorities are facing difficulties in determining the treatment to be given for certain export-import scenarios in respect of Advance Authorisations issued in the period between 13.10.2017 to 09.01.2019.
The issues raised are accordingly clarified as follows:
| S.NO. | Issues | Clarification |
| 1 | In case Advance Authorizations under which exports have been made in the period 13.10.2017 to 09.01.2019 and the import is made on or after 10.01.2019, whether pre- import condition will be considered to have been violated. | Pre-import condition will not be considered to have been violated. |
| 2 | If Advance Authorizations were issued on or prior to 09.01.2019 and imports were made on or after 10.01.2019, whether pre-import condition will be applicable. | Pre-import condition will to be applicable. |
| 3 | If against an Advance Authorization, import were partly made up to and including 09.01.2019 and remaining imports were made on or after 10.01.2019, whether imports made on or after 10.01.2019 will be subject to pre- import conditions. | In such a scenario, the imports made on or after 10.01.2019 will not be subject to pre-import condition. |
| 4 | In case of imports made under Advance Authorisation on payment of IGST and Compensation Cess, whether pre-import condition will be applicable. | In such a scenario, the imports will not be subject to pre-import condition irrespective of date of import. |
To Read the full text of the Notice CLICK HERE
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