Pre-Import Conditions for Advance Authorisation and the Supreme Court Verdict – All Explained

Description:
Advance Authorization Scheme is one of the incentive schemes provided by Indian Government thorough its government agency called DGFT – Director General of Foreign Trade.
Objective:
To increase the competitiveness of India’s exporters globally by offering incentives on procurement of raw materials and related incentives.
Benefit:
Under Advance authorization Scheme AAS, exporter can import raw-materials and related inputs under 100% duty exemption schemes. Advance Authorization are issued for raw materials and related inputs for manufacturing export items under Standard Input Output Norms (SION) set by the Government of India. However, these can also be issued on the basis of Adhoc norms or self declared norms in some situations as allowed.
Eligibility:
Advance Authorisation can be issued to a manufacturer/exporter/merchant exporter tied to supporting manufacturer(s) for: – Physical exports (including exports to SEZ) – Intermediate supplies – Supply of ‘stores’ on board of foreign going vessel / aircraft subject to condition that there is specific SION in respect of item(s) supplied
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Recent Posts
- DGFT Notifies New SION A-3685 Under FTP 2023
- DGFT Launches Helpdesk to Support Exporters & Importers
- DGFT Amends ANF-4J Declarations for Diamond Imprest Authorisation (DIA)
- DGFT Invites Feedback on SIONs for Automobile Tyres.
- Deadline for Filing Annual RODTEP Return (ARR) for FY 2023-24 Extended to 30th June 2025
- Advance Authorisation License Norms Fixation: Everything You Need to Know in 2025
- Advance License Authorisation Amendment: Latest Updates and Simplified Guide (2025)
- Bombay High Court Rules: No Interest or Penalty on IGST for Past Imports under Advance Authorisation
FeATURED ARTICLES
DGFT Notifies New SION A-3685 Under FTP 2023 We’re pleased to inform our readers that the Directorate General of Foreign…
DGFT Launches Helpdesk to Support Exporters & Importers In response to the evolving global trade environment—marked by shifting tariffs, import…
DGFT Amends ANF-4J Declarations for Diamond Imprest Authorisation (DIA) The Director General of Foreign Trade (DGFT) has made key amendments…
DGFT Invites Feedback on SIONs for Automobile Tyres. The Directorate General of Foreign Trade (DGFT) has initiated a review of…