4.18 — Importability / Exportability of items that are Prohibited/ Restricted / STE

• i. No export or import of an item shall be allowed under Advance Authorisation / DFIA if the item is prohibited for exports or imports respectively. Export of a prohibited item may be allowed under Advance Authorisation provided it is separately so notified, subject to the conditions given therein.

• ii. Items reserved for imports by STEs cannot be imported against Advance Authorisation / DFIA. However, those items can be procured from STEs against ARO or Invalidation letter. STEs are also allowed to sell goods on High Sea Sale basis to holders of Advance Authorisation / DFIA holder. STEs are also permitted to issue “No Objection Certificate (NOC)” for import by Advance Authorisation / DFIA holder and may charge a reasonable fee subject to a maximum of ₹5000 from the applicant.

• iii. Items reserved for export by STE can be exported under Advance Authorisation / DFIA only after obtaining a ‘No Objection Certificate’ from the concerned STE.

• iv. Import of restricted items shall be allowed under specifically Advance Authorisation/DFIA unless disallowed.

• v. Export of restricted / SCOMET items however, shall be

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Duty Exemption / Remission Schemes

subject to all conditionalities or requirements of export authorisation or permission, as may be required, under Schedule 2 of ITC (HS).