The DGFT issued Trade Notice No. 27/2023 dated September 25, 2023 regarding the implementation of the Trade Notice No. 07/2023-24 dated June 08, 2023 in reference to the pre-import condition under the Advance Authorisation Scheme.
This is in reference to the implementation of the Trade Notice 07/2023-24 dated June 08, 2023 according to which all the imports made under Advance Authorization Scheme on or after October 13, 2017 and up to and including January 09, 2019 which could not meet the ‘pre-import condition’ may be regularized by making payments as prescribed in the Customs Circular No. 16/2023 dated June 07, 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 October 13, 2017 to January 09, 2019.
In view of the above, the issues raised are accordingly clarified as follows:
| S. No. | Issue raised |
Clarification |
|
I. |
In case Advance Authorizations under which exports have been made in the period October 13, 2017 to January 09, 2019 and the import is made on or after January 10, 2019, whether pre- import condition will be considered to have been violated. |
Pre-import condition will not be considered to have been violated. |
|
II. |
If Advance Authorizations were issued on or prior to January 09, 2019 and imports were made on or after January 10, 2019, whether pre-import condition will be applicable. |
Pre-import condition will not be applicable. |
|
III. |
If against an Advance Authorization, import were partly made up to and including January 09, 2019 and remaining imports were made on or after January 10, 2019, whether imports made on or after January 10, 2019 will be condition. subject to pre- import condition. |
In such a scenario, the imports made on or after January 10, 2019 will not be subject to pre-import |
|
IV. |
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. |
The Trade Notice can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/09/Trade-Notice-27.pdf