Waives off the requirement of destruction certificate from excise/custom authorities for the unutilized duty free imported material from unregistered sources with pre-import condition.

02 Jul, 2019

PUBLIC NOTICE NO. 11/2015-2020   Dated. 14th June, 2019

Issued By. DGFT

In exercise of powers conferred under paragraph 1.03 of the Foreign Trade Policy, 2015-2020, as amended from time to time, the Director General of Foreign Trade makes the following amendment in Hand Book of Procedures 2015-2020.

2. Existing Para 4.49(g)(i) of HBP 2015-20 reads as under:-

The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfillment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall either submit a certificate from the jurisdictional Central Excise / Customs Authority certifying destruction of the unutilised imported quantity in their presence or proof of re-export of the same of the same supplier to the same supplier in-terms of para 4.43A of HBP 2015-2020.

3. The amended Para 4.49(g)(i) of HBP 2015-20 to be read as under:-

The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall submit a self-declaration along with Chartered Accountant's certificate regarding destruction of the unutilised duty free imported material accompanied by an affidavit-cum-indemnity bond indemnifying the Government for any harm or loss occurring due to diversion of such imported material from unregistered sources into the domestic market that may be detected in future by any authority, or proof of re-export of the same to the same supplier in-terms of para 4.43A of HBP 2015-2020.

4. Effect of this Public Notice: This Public Notice waives off the requirement of destruction certificate from excise/custom authorities for the unutilized duty free imported material from unregistered sources with pre-import condition.

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