Circular No: 39/2015-2020 Dated. 07thJune, 2022
Issued By. DGFT
Subject : Relaxation in provision of submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation.
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ANF – 4F (Application for Redemption)
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ANF – 4F (Revised Condition)
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In case of supplies made to SEZ units under Advance Authorisation :
EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ.
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DGFT has relaxed the condition for submission of Bill of Export in case of exports made to SEZ units under Advance Authorisation, for all such supplies made prior to 01-04-2015.
Accordingly, for the purpose of discharge of export obligation under Advance Authorization in case of supplies made to SEZ units prior to 01-04-2015. The exporters can submit corroborative evidence in lieu of the ‘Bill of Exports’ such as:
- ARE-1 form duly attested by jurisdictional Central Excise/GST Authorities of AA holder
- Evidence of receipt of the supplies by the recipient in the SEZ
- Evidence of payment made by the SEZ unit to the AA holder
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