This is with reference to a specific period from 13.10.2017 to 09.01.2019, where the imports under Advance Authorisation Scheme with IGST Exemption were under “Pre-Import Condition”. The said condition is no more applicable.
There have been issues with various RA’s for certain export-import scenarios in respect of applicablity of the said “Pre- Import Condition” for Advance Authorisations issued in the said period.
DGFT Vide Trade Notice No. 27 Dated 25.09.2023 has clarified the same.
The Trade Notice has clarified 4 specific scenarios and the applicablity of the “Pre Import Condition” being not violated in each of the cases.
Exporters may download & refer to the said Trade Notice from DGFT Website from link below
https://content.dgft.gov.in/Website/dgftprod/a44faa69-c408-417e-ad61-679c4c7f92a0/Trade%20Notice%2027.pdf
The circular also states that cases which could not meet the ‘pre-import condition’ may be regularized by making payments as prescribed in the Customs Circular No. 16/2023 dated 07.06.2023
The clarification will certainly help exportes and the RA’s to close the pending cases at the earliest.
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