By Harsh Ashar September 25, 2023

DGFT clarifies issues raised concerning Pre-Import Conditions under Advance Authorisation

Implementation of the Trade Notice 07/2023-24 dated 08^th June, 2023, according to which all the imports made under Advance Authorization Scheme on or after 13^th October, 2017 and up to and including 09^th January, 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 07^th June, 2023.

It is also 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 13^th October, 2017 to 09^th January, 2019.

There are issues raised in regarding the Pre-Import Conditions that are clarified by the DGFT.

Which are shown in the table below.

S.No.	Issue raised	Clarification
I	In case Advance Authorizations under which exports have been made in the period 13^th October, 2017 to 09^th January, 2019 and the import is made on or after 10^th January, 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 09^th January, 2019 and imports were made on or after 10^th January, 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 09.01.2019 and remaining imports were made on or after 10^th January, 2019, whether imports made on or after 10^th January, 2019 will be subject to pre-import condition.	In such a scenario, the imports made on or after 10^th January, 2019 will not be subject to pre-import condition.
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.