PN 35/2025

PARTI SECTION®1) GOVERNME MINISTRY OF COMM NT OF INDIA ERCE AND INDUSTRY DEPARTMENT OF COMMERCE PUBLIC NOTICE No. 35/2025-26 NEW DELHI, DATED

Subject: Amendments in Chapter 7 of t

• regarding. THE 40’ December, 2025 he Handbook of Procedures and ANF 7A In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendment/correction in ANF 7A and Chapter 7 of Handbook of Procedures 2023:

Para Existing Provision Revised Provision No. 7.01 | Procedure for claiming Benefits General Provision 7.01 (a) Supplier / Recipient of goods|(a)Supplier / Recipient of goods shall shall submit application 6 claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned RA. (b) In case o supply of goods to an EOU, claim| shall be filed with the concerned! Development Commissioner. Al DTA Unit shall claim benefits fror ithe concerned RA. submit application for claiming deemed export benefits as per para 7.02 of FTP in IANEF-7A, along with the prescribed therein, to the Jurisdictional documents IRA as per Appendix 1A except for'| category (b) mentioned therein. (b) For supply of goods to an EOUs only, DTA supplier shall claim benefits from Jurisdictional RA and recipient EOU unit shall file application to Jurisdictional Development Commissioner of SEZ as per ppendix 6J provided supplier has not claimed any, benefit from Jurisdictional RA for claiming _ benefits|

t EOU unit shall file application to Jurisdictional Development Commissioner of SEZ as per ppendix 6J provided supplier has not claimed any, benefit from Jurisdictional RA for claiming _ benefits|

ee हे 7.02(a)|In respect of supply of intermediate|In respect of supply of intermediate 20005 goods to Advance Authorisation ॥0 Advance Authorisation / DFIA holder, DFIA holder, against Invalidationlagainst Invalidation Letter, issued in terms' Letter, issued in terms of Paragraphlof Paragraph 4.30 of HBP, application to 4.13 of HBP, application to obtainjobtain Advance Authorisation for import 0 (Advance Authorisation for import|duty free inputs, as provided under Chapter of duty free inputs, as provided!4 of FTP, shall be made as per procedures| under Chapter 4 of FTP, shall belgiven in Chapter 4 of HBP. For supplies Imade as per procedures given inlagainst invalidation letter, TED refund shall (Chapter 4 of HBP. For supplies|be given in accordance with para 7.03(c) 0 against invalidation letter, TED|FTP, provided, there is no exemption. refund shall be given in accordance’ with para 7.03(c) of FTP, provided, there is no exemption. 7.03 |Eligibility criteria for claiming)Procedure for claiming benefits TED / Drawback 7.03 |Application can be filed either by/Application shall be filed online either by (a) |supplier or by recipient of goods,supplier or by recipient of goods, having having IEC Number IEC Number as per para 7.01 of HBP 7.03 (०) In case supplier files claim for(e)Applicant shall upload documents as

r by recipient of goods,supplier or by recipient of goods, having having IEC Number IEC Number as per para 7.01 of HBP 7.03 (०) In case supplier files claim for(e)Applicant shall upload documents as (c)and/TED refund, it shall obtain ajprescribed in ANF 7A, if any, at the time’ (०) |certificate for non- availment oflof online filing of application. No physical ICENVAT credit from the recipientlecopy of application is required to be lof goods as per Annexure-I tojsubmitted to Regional Authority. IANF-7A and submit the same. In| case recipient of goods is an applicant, then the applicant itself shall submit such certificate. (e) Claim can be filed only after payment is received in full, to the extent of supplies made for supplies covered in para 7.02 A (a) to (0) of FTP. However, for supplies (०) Claim can be filed only afterjcovered in Para 7.02 8 (d) to (g) of FTP, payment is reccived in full, to the/Para 7.05 (b) of HBP is applicable. hy extent of supplies made. ‘An application under ANF 7A shall pertain to only one category of supply as specified <New Para> in Para 7.02 of the FTP. Filing a single (०) application for multiple categories 0 supplies under Para 7.02 of FTP is not ermissible. 7.05

to only one category of supply as specified <New Para> in Para 7.02 of the FTP. Filing a single (०) application for multiple categories 0 supplies under Para 7.02 of FTP is not ermissible. 7.05

2. Revised ANF-7A of Appendices & ANI's of Handbook of Procedure is notified with immediate effect. Effect of this Public Notice: Above amendments are made to bring more clarity regarding jurisdiction for RAs/EOUs for claiming Deemed Export benefits procedure has been streamlined for smooth administration of the scheme. ANF 7A also has been revised. ‘Bc Addl.Secretary to the Govt. of India & Director General of Foreign Trade Email: dgft@nic.in [Issued from File No. 01/92/180/78AM-26/PC-VI, e-file Computer No: 44687]

ANE-7A APPLICATION FOR CLAIM OF TED REFUND / DUTY DRAWBACK / BRAND RATE FIXATION (Please tick whichever is applicable) (Application shall be filed online once the software is ready) IEC No Branch Code: Applicant details: i. Name of the firm/company ii. Full address iii. | Contact Number iv. E-mail address |Bank’s details: i. Name of the Bank ii. Address of the Bank iii. IFSC code iv. Nature of account(SA/CA) v. A/c Number vi. Telephone / Fax No. a. Excise Authority/GST Authority details: i. Excise/ GST Registration No ii. Address of the jurisdictional Excise/GST Authority iii. Contact details of Excise/GST Authority iv. Amount of excise duty paid during last year v. Product registered for manufacturing activities (Excise details to be given only in case of TED refund) b. Jurisdictional Customs Authority details: i.

mount of excise duty paid during last year v. Product registered for manufacturing activities (Excise details to be given only in case of TED refund) b. Jurisdictional Customs Authority details: i. Address of the jurisdictional Customs Authority ii. Contact details of Jurisdictional Customs Authority iii. Amount duty paid during last year iv. Product registered for manufacturing activities JApplication for: i. Refund of Terminal Excise duty ii. Refund of Duty Drawback as per AIR iii. Fixation of brand rate for duty draw back : Application is made by: i. Supplier of goods

7|Supply details: i. Description of goods ii. Category of supplies under Para 7.02 of FTP 8.11 application is for refund on TED nvoice S. No Z Date of [Date of Supply jpayment lof item(s) 01 supply escriptio Quantum] lof Quantity Refund uate cut(if et Claim bf TED FY) EBRC/Payment Certificate No date IEBRC/ Payment certificate Realized value (Provision to add multiple invoices) 9.If the application is for drawback as per AIR under drawback schedule: oe et ; escriptio: Ta : S.No Invoice [Date of [Date of bf item(s) iff OR {quantity 1 पट Gee ° Supply [payment f 0) alue रण supply 5 supplies EBRC/ EBRC/Payment |Payment Realized 262 mount of |Late cut if nee Certificate No certificate [value : PES 28310 any 2 हा date lin Rs (if any) lamount (Provision to add multiple supply Invoices) 10. If supplies are made as per Para 7.02 (a) of FTP i. Advance Authorisation No and date ii. ARO/Invalidation No and date

te lin Rs (if any) lamount (Provision to add multiple supply Invoices) 10. If supplies are made as per Para 7.02 (a) of FTP i. Advance Authorisation No and date ii. ARO/Invalidation No and date

If supplies are made as per Para 7.02 (c) of FTP u i. | EPCG Authorisation No and date ii. ARO/Invalidation No and date 12. Whether claim is made within the prescribed time is. If not, rate of late cut as per Para 9.02 of HBP 14. If claim for refund of TED is made by supplier: Whether CENVAT credit has been availed by recipient? 15; If claim for refund of TED is made by recipient: Whether CENVAT credit has been availed by him? 16. If claim for duty drawback is made by supplier: Whether CENVAT credit has been availed by him on excisable inputs We If claim for duty drawback is made by recipient o goods: Whether CENVAT credit has been availed by supplier of goods on excisable inputs? 18. In case of claim made against supply under Para-7.02(a) & (c) whether authorization number and date figure in the supply invoices/ARE etc 19, Whether the application is for fixation of brand rate:(Yes/No) Drawback rate under AIR not available AIR is less than 4/5 of actual duty paid. (Lick appropriate category) If answer to Col 19 is yes, Details of custom 19.6. |duties paid on inputs with relevant subheadings to be provided 20. If answer to Col. 19 is yes, Whether: DBK 1, DBK 1, DBK IIA statement is given as per Appendix 7E 21. Statement of Supplies (applicable for Brand rate fixation only) 0. S.

eadings to be provided 20. If answer to Col. 19 is yes, Whether: DBK 1, DBK 1, DBK IIA statement is given as per Appendix 7E 21. Statement of Supplies (applicable for Brand rate fixation only) 0. S. |Invoi] Date |Realis|Description 0110 |AIR Rate as |AIR |FOB/F Total Custom D INo|ce N | of su jation |f the item (s) |HS ० एल Drawbac]amouJOR valluty incidence cla pply |date [रण supply ode jk schedule |nt fue imed on inputs Qty o f sup ply

IEBRC No/Payment certificate details IEEBRC Value/Payment certificate Late cut (if any) Final amount of Duty drawback claimed on inputs Remarks} 22.Statement of inputs/components used, either imported or imported materials procured locally (applicable for brand rate fixation only) 5. 1265 |Techni]S.No of pr {S.No S.No in D/Bill of entry alIf imported itName of |ITC N |cript |cal chaloduct supp|. in D/BK I/ DB/nd date underjem is procure|Customs | HS 0 |ion |racteri {lied as per |BK-I |K II A stajwhich item is}d locally corr/House _|Cod stics 21 above |stateme|tement aslimported esponding inv 6 nt applicable oice details to be provided at S.No 01 |Assessable} County ame and full bed import jvalue of २ laddress of the : imported |. ; Assessable) rom oe Unit of item import Rate of | |. supplier in case the 11067 ; alue of hich 1 . easurement|.,,,.,, junder item as pe Duty |. . {foreign said Bill |.

mported |. ; Assessable) rom oe Unit of item import Rate of | |. supplier in case the 11067 ; alue of hich 1 . easurement|.,,,.,, junder item as pe Duty |. . {foreign said Bill |. 4 Bill (Bill of Qty used tem is : of entry said Bill [Billo निm] material/component of Entry [Entry 15 obtained locall [Total Customs duty; paid ‘otal Customs duty paid on qty consumed Late cut (if any) Final amount of customs duty incidence claimed Remarks A separate work sheet as per DBK 1 statement, DBK form II, and II(A) and certificates attached thereto duly certified by Chief Executive/production in-charge shall be submitted, as given in the APPENDIX-7E

physical form at counter:

1. (a) Incase of supply of Excisable goods, Copy of Invoices or a statement of invoices duly signed by the jurisdictional Excise/GST Authorities, confirming duty payment attested by Excise/GST Authorities as per the procedure prescribed by CBEC in their circular 15/2008-Cus. dated 26.9.2008.. (b) In case of supply of non excisable goods,copies of system generated GST e- invoices and corresponding e-way bills. (However, where system generated e- invoices and corresponding e-way bills cannot be provided for reasons to be _ stated, Copy of invoices or a statement of invoices, duly certified by the GST _ authorities of supplier/recipient may be furnished. OR copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of deemed export supplies to EOU/STP/EHTP/BTP)

ties of supplier/recipient may be furnished. OR copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of deemed export supplies to EOU/STP/EHTP/BTP) 2. Self certified copy of B/Es (in case of fixation of brand rate of duty drawback only) 3. Proof of payment through e-BRC/Bank Realisation Certificate of Exports and Realization with details as per Appendix 2U or Payment Certificate issued by Project Authority in APPENDIX-7D in original, as the case may be. 4. Copy of PAC issued by the Project Authority in original as per APPENDIX-7C along with File No. where the original has been submitted. 5. Copy of contract if supplies were to Project Authority or copy of digitally signed ARO or Invalidation Letter as the case may be (if supply against ARO/Invalidation Letter issued against AA /DFIA/EPCG, as the case may be). 6. Non-availment of CENVAT credit certificate as per ANNEXURE-I, by the recipient of finished goods (in case claim is for TED). 7. Acertificate by the supplier of goods as per ANNEXURE-II (in case claim is for drawback). 8. Declaration/disclaimer certificate from supplier, in case claim is filed by recipient of goods and from recipient of goods, if claim is filed by supplier of goods, as per ANNEXURE-III 9. Statement of supplies for Fixation of Drawback Rate as per APPENDIX-7E.

im is filed by recipient of goods and from recipient of goods, if claim is filed by supplier of goods, as per ANNEXURE-III 9. Statement of supplies for Fixation of Drawback Rate as per APPENDIX-7E.

DECLARATION / UNDERTAKING . I/We hereby declare that the particulars and the statements made in this application are true and correct to the best of my /our knowledge and belief and nothing has been concealed or held there from. If found incorrect or false, it will render me / us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. I/We undertake to abide by the provisions of F.T. (D&R) Act, the Rules and Orders framed there under, the FTP, HBP, SION and the ITC(HS) Classification of Export & Import Items. . Wwe further declare that the claim made by me/us is not a matter of right and I/we shall immediately refund the amount of TED/drawback obtained by us in excess of any amount/rate which may be re-determined by concerned RA / DGFT/Government as a result of post verification/Audit objection or otherwise. . None of the Proprietor/Partners(s)/Director(s)/Karta/Trustee of the firm/company has come under the adverse notice of DGFT or is in the caution list of RBI. . None of the Proprietor/Partners(s)/Director(s)/Karta/Trustee of the firm/company, as the case may be, is/are a Proprietor/Partner(s)/Director(s)/Karta/Trustee in any other firm/Company which has come under the adverse notice of DGFT or is in the caution list of RBI, to the bestof my knowledge. .

be, is/are a Proprietor/Partner(s)/Director(s)/Karta/Trustee in any other firm/Company which has come under the adverse notice of DGFT or is in the caution list of RBI, to the bestof my knowledge. . I/ We hereby declare that no export proceeds are outstanding beyond the prescribed period as laid down by RBI or such extended period for which AD/RBI permission has been obtained. I/we further declare that the goods supplied are excisable goods but no CENVAT credit is availed/ available to the recipient of goods. (In case of items covered under schedule 4 of the central excise Act 1944). . I/we further declare that no CENVAT credit facility has been availed on inputs for which drawback claim is made. . Thereby certify that I am authorised to verify and sign this declaration as per Paragraph 11.06 of the FTP. Signature of the Applicant Name Designation Official Address Telephone/Mobile No Residential Address Email Address Place Date

ANNEXURE-I DECLARATION FOR CLAIMING BENEFIT OF TERMINAL EXCISE DUTY (TED) REFUND It is certified that no CENVAT credit under the Excise/GST Rules has been availed by us, nor will be availed in future, on supply of these items as per the application. Signature (Authorized Signatory): Full Name: Designation: Name of the company: Telephone Number: E-mail Address: Fax No: Note: To be given on the letter head of the recipient of goods.

application. Signature (Authorized Signatory): Full Name: Designation: Name of the company: Telephone Number: E-mail Address: Fax No: Note: To be given on the letter head of the recipient of goods.

ANNEXURE-II DECLARATION FOR CLAIMING DEEMED EXPORT DRAWBACK

1. I, (Name & Designation) .....on behalf of M/s. (Name and address of the supplier) hereby certify that we have supplied the following goods to M/s (Name and address of the recipient): S.No.|Inv. No. & date} Description Unit Qty. Value of goods
2. We also certify that we have not been issued any Advance Authorization/Duty Free Import Authorization in respect of the aforesaid supply of goods and have not availed any benefit thereon. The complete address of the Jurisdictional Assistant/Deputy Commissioner of the Excise/GST Division is given as follows: Yours faithfully, Signature (Authorized Signatory): Full Name: Designation: Name of the company: Telephone Number: Address: Fax No: Note: Declaration is to be given on letter head of the supplier. The Declaration furnished by the supplier to Office of the Development Commissioner or RA of DGFT should be in duplicate with complete address of the Jurisdictional Assistant/Deputy Commissioner of the Excise/GST Division. The Development Commissioner/RA of DGFT would forward the second copy of this Declaration, duly stamped, to the addressed Assistant /Deputy Commissioner of the Excise/GST Division for cross verification.

evelopment Commissioner/RA of DGFT would forward the second copy of this Declaration, duly stamped, to the addressed Assistant /Deputy Commissioner of the Excise/GST Division for cross verification.

ANNEXURE-III DISCLAIMER CERTIFICATE FOR NOT CLAIMING DEEMED EXPORT BENEFITS We hereby declare that we have neither drawn nor will draw any benefit of deemed export on supply of goods as declared/to be declared in the application for claim of deemed export benefits and we have no objection if M/s...... (Name and address of the recipient/supplier, as the case may be) draws the deemed export benefits on such supply of goods as mentioned in the application. (Either party will have to give disclaimer in favour of other for not claiming benefits of deemed export against supply of goods as declared in the Application for claim. The disclaimer is to be submitted on the letter head of the firm/company) Yours faithfully, Signature (Authorized Signatory) Full Name Designation Name of the Company Telephone Number Address Fax No.

he disclaimer is to be submitted on the letter head of the firm/company) Yours faithfully, Signature (Authorized Signatory) Full Name Designation Name of the Company Telephone Number Address Fax No.

ANNEXURE-IV FORMAT OF CERTIFICATE TO BE ISSUED BY PUBLIC SECTOR OIL COMPANIES CERTIFYING AMOUNT OF TED PAID BY EOU / PROJECT ON PURCHASE OF HSD FROM THEIR DEPOTS: (name of authorized signatory of PSU Oil Company) hereby declare that we (name of the Company) have supplies HSD to M/s. (Name of EOU/Project) from our depot at------- as per details given below. Description|Invoice No.|Invoice Date|Quantity| Value| Total Duty paid (with breakup of components) Disclaimer Certificate: We hereby certify that we are not claiming any deemed export benefits on the above supplies and we do not have any objection if (Name of EOU/Project) claims deemed export benefits. (Authorized Signatory) (With full name and Designation)