TN 27/2023

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Dated: 25th September, 2023 Trade Notice No. 27/2023 To,

1. All Regional Authorities of DGFT
2. All Export Promotion Councils
3. All Advance/EPCG Authorisation Holders Subiect: Implementation of the Trade Notice No. 07/2023-24 dated 08.06.2023 in reference to the pre-import condition under Advance Authorisation Scheme -reg. This is in reference to the implementation of the Trade Notice 07/2023-24 dated 08.06.2023 according to which all the imports made under Advance Authorization Scheme on or after 13.10.2017 and up to and including 09.01.2019 which could not meet the 'pre-import condition' may be regularized by making payments as prescribed in the Customs Circular No. 16/2023 dated 07.06.2023.

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 13.10.2017 to 09.01.2019. 3. 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 Pre-import condition will exports have been made 1D the period not be considered to have 13.10.2017 to 09.01.2019 and the import is been violated. made on or after 10.01.2019, whether pre- import condition will be considered to have been violated. II. If Advance Authorizations were issued on or Pre-import condition will prior to 09.01.2019 and imports were made not be applicable. on or after 10.01.2019, whether pre-import condition will be applicable. III. If against an Advance Authorization, import In such a scenario, the

IV. were partly made up to and including imports made on or after 09.01.2019 and remaining imports were 10.01.2019 will not be made on or after 10.01.2019, whether subject to pre-import imports made on or after 10.01.2019 will be condition. subject to pre- import condition. 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 scenano, the imports will not be subject to pre-import condition irrespective of date of import. 4. This issues with the approval of the Competent Authority. "..,,~,<._-.::I K.MHari~ (\ Jt. Director General of Foreign Trade DGFTHqrs Email: km.hari1a1@nic.in [Issued from File No. 0l/94/180/117/AMl9/PC-4]