DGFT clarifies issues raised concerning Pre-Import Conditions under Advance Authorisation
Implementation of the Trade Notice 07/2023-24 dated 08th June, 2023, according to which all the imports made under Advance Authorization Scheme on or after 13th October, 2017 and up to and including 09th 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 07th 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 13th October, 2017 to 09th 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 13th October, 2017 to 09th January, 2019 and the import is made on or after 10th 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 09th January, 2019 and imports were made on or after 10th 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 10th January, 2019, whether imports made on or after 10th January, 2019 will be subject to pre-import condition. | In such a scenario, the imports made on or after 10th 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. |
DGFT
Legal
Company Secretarial
DGFT Notifications
Others
Recent Posts
- 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
- Advance Authorisation License Clubbing: A Complete 2025 Guide to New Rules, Benefits & Compliance
- Call for Feedback: Review of Automobile Tyre SIONs
- Revalidation and Extension of Export Obligation Period for Advance Authorisation License
- How to Procure Raw Materials Domestically Through ‘Advance Authorisation License’ Invalidation
FeATURED ARTICLES
Deadline for Filing Annual RODTEP Return (ARR) for FY 2023-24 Extended to 30th June 2025 As per the recent update…
Advance Authorisation License Norms Fixation: Everything You Need to Know in 2025 For Indian exporters, obtaining an Advance Authorisation license…
Advance License Authorisation Amendment: Latest Updates and Simplified Guide (2025) The Advance License Authorisation Amendment process is an important step…
Bombay High Court Rules No Interest or Penalty on IGST for Past Imports under Advance Authorisation In a landmark judgment,…
