Mihir Ajit Shah

For quite some time, the Directorate General of Foreign Trade (DGFT) has been transitioning its procedures to online platforms and digital systems. As per Para 1.04(f) of the Handbook of Procedures (HBP), electronic systems must be introduced to facilitate the uploading of digitally signed documents by certifying authorities such as Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants.

Now, through DGFT Trade Notice No. 21/2024-25, dated October 17, 2024, the DGFT has announced a new facility for certifying authorities (i.e., CAs, CSs, and Cost Accountants) to digitally link Appendix 4H for Advance Authorisation applications and DFIA (Duty-Free Import Authorisation) schemes.

The Trade Notice outlines the workflow for both exporters and certifying authorities. Key highlights include:

1. Online Submission: Exporters can now fill in Appendix 4H-related data online through the DGFT website.
2. Forwarding to Certifying Authorities: Exporters can forward draft Appendix 4H data to their certifying authority online via the certifying authority’s registration number.
3. Registration of Certifying Authorities: Certifying authorities (CAs, CSs, Cost Accountants, etc.) can register on the DGFT platform under the category “Certifying Authority.”
4. Viewing and Approval: Once the exporter submits the data to the certifying authority through the DGFT website, the certifying authority can view and approve the Appendix 4H using their DGFT credentials.
5. Digital Signature: The certifying authority can digitally sign and approve Appendix 4H.
6. Exporter Access: The approved Appendix 4H will be available for viewing and downloading by the exporter and will be automatically linked to the redemption application for the Advance Authorisation and DFIA schemes.

This new digital feature for Appendix 4H is a significant enhancement for exporters, as it streamlines the process and reduces the time required for application and redemption under the Advance Authorisation & DFIA Schemes.

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