HBP Chapter 4 As On 04 May 2021
HBP Chapter 4 As On 04 May 2021
HBP Chapter 4 As On 04 May 2021
4.01 Policy
Applicant shall file application online in ANF 4A. Same form is applicable
where Standard Input Output Norms (SION) have been notified or on the
basis of adhoc norms or on self-declaration basis as per paragraph 4.07 of
Hand Book of Procedures.
4.05 Advance Authorisation for items which are otherwise prohibited for
export
(i) Items covered under Chapter 7 and Chapter 15 of ITC (HS) Schedule2,
which are prohibited for export, may be allowed to be exported
under the advance authorization scheme, unless specifically
disallowed. Export shall be allowed subject to pre-import condition
under notified SION/prior fixation of norms by Norms Committee in
terms of paragraph 4.06 of Hand Book of Procedures. Import and
Export would be permitted only through EDI enabled ports.
(i) In case where norms have not been notified or where applicant wants
to get the ad-hoc norms fixed before making an application for Advance
Authorisation, application in ANF 4B, along with prescribed documents,
shall be uploaded online to concerned Norms Committee (NC) in DGFT
headquarters for fixation of SION/Adhoc norm. Details of Norms
Committees along with products groups dealt by each Norms
Committee and respective email addresses for correspondence relating
to norms fixation is as follows:
(ii) In case of revision / rejection, applicant shall pay duty and interest as
notified by DoR within thirty days from the date of hosting of Norms
Committee decision on DGFT website.
(iii) No Authorisation under this paragraph will be issued by Regional
Authority for items listed in paragraph 4.11ofFTP.
4.07 A Self –Ratification Scheme
(ii) General Notes given in the book titled Standard Input Output Norms
including policy for packing material and fuel shall also be applicable
to this scheme in so far as they are not inconsistent with this scheme.
(iii) The applicant shall apply for inputs with specific descriptions along
with 8 digit ITC (HS) Classification. Where ever the export product
and/or inputs are given in brand names, the correct chemical
/technical name shall also be given in the application.
(i) Where import of meat and meat products of any kind including fresh,
chilled and frozen meat, tissue or organs of poultry, pig, sheep, goat;
egg & egg powder; milk & milk products; bovine, ovine and caprine
embryos, ova or semen; and pet food products of animal origin has
been sought as an input under Advance Authorisation, the Regional
Authority, while issuing Advance Authorisation shall endorse a
condition that before effecting imports of any of these inputs,
Sanitary Import Permit shall be obtained from the Department of
Animal Husbandry, Dairying and Fisheries(DAHDF).
(ii) Deleted
(iii) Deleted
(iv) Deleted
v) Imported duty free inputs can be taken from the port / domestic
supplier’s premises to the factory or the premises of the authorization /
co-authorisation holder or the factory of the supporting manufacturer
(whose name is endorsed in the authorization or allowed by the
Jurisdictional Customs authority). However, such duty free material
imported or procured against advance authorization can also be taken
from the port directly to the project site of the project authority, subject to
furnishing a bond to the customs authority at the port of import and other
documents / declaration and other provisions as per Department of
Revenue guidelines.
4.12 Entitlement
(ii) Other than Status Holders – upto 300% of FOB or Rs. 10 crore and /
or FOR value of preceding year’s exports and/or supplies, whichever
is higher.
(iii) Once adhoc norms are fixed by Norms Committee, value limits
mentioned in sub paragraph (i) and (ii) above, would not be
applicable to Advance Authorisations issued under paragraph 4.07
of Hand Book of Procedures. Value of such authorisations,
subsequent to fixation of norms by Norms Committee, may be
enhanced, if the Advance Authorisation was issued restricting the
CIF value to maximum of value in sub-paragraph(i) & (ii) above.
(vi) Norms ratified by any Norms Committee (NC) in the O/o DGFT on
or after 01.04.2015 in respect of any Advance authorization
obtained under paragraph 4.07 shall be valid for the entire period,
of the Foreign Trade Policy i.e. up to 30.09.2021or for a period of
three years from the date of ratification, whichever is later. Since all
decisions of the Norms Committees are available in the form of
minutes on the DGFT website, all other applicants of Advance
Authorization are also eligible to apply and get their authorizations
based on such ratified norms on repeat basis during validity of these
norms. This para is not applicable for authorisations applied for
items listed under Appendix 4P.
(vii) Wherever an applicant has applied for components on “net-to- net
basis with accountability clause” and such cases fall under
paragraph 6 of General Note for all Export Products, the same need
not be referred to Norms Committee for fixation of norms. However,
exporters shall indicate clearly details of such components
imported on “net-to-net basis with accountability clause” in the
export/supply documents namely Shipping Bills, Bill of Exports, Tax
invoice for export/supplies prescribed under the GST rules
evidencing that these imported inputs have been exported.
4.15 Undertaking
(i) Pay customs duty saved, together with interest as notified by DoR, on
excess inputs as per norms fixed by NC. However, in case Norms
Committee allows lower norms for one, more, or all inputs
authorisation holder will have option to undertake additional EO in
proportion to excess inputs.
(i) Deleted
(b) Import of fuel may also be allowed with actual user condition under
SION by Norms Committee subject to following:
(a) Exports / Deemed Export supplies made from the date of EDI generated
file number for an Advance Authorisation, may be accepted towards
discharge of EO. Shipping Bills / Tax Invoices should be endorsed with File
Number or Authorisation Number to establish co-relation of exports /
Deemed Export supplies with Authorisation issued. Export/Deemed Export
supply document(s) should also contain details of exempted
materials/inputs consumed and technical characteristics of export and
import items, as the case may be.
Customs authorities in terms of DoR rules against shipping bills filed and
processed under an Advance Authorisation, in case application for an
Advance Authorisation is rejected or modified by Regional Authority, may
permit drawback.
(c) Deleted.
4.33 Deleted
4.34 Deleted
4.35 Facility of Supporting Manufacturer/Jobber/co-licensee
Sea Ports:
Bedi (including Rozi-Jamnagar), Chennai, Dahej, Dharamtar,
Dhamra, Dighi,iv Ennore (Tamil Nadu), Haldia, Hazira(Surat),
Jamnagar, Kakinada, Kandla, Kattupalli Sea Port (Tamil Nadu),
Kochi, Kolkata, Krishnapatnam, Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra, Nagapattinam, NhavaSheva, Okha, Paradeep,
Pipavav, Porbander, Sikka, Surat (Magdalla), Tuticorin, Vadinar,
Vishakhapatnam.
Air-ports:
Ahmedabad, Bangalore, Bhubaneshwar, Calicut Airport (Kerala),
Chennai, Coimbatore Air Cargo Complex, Dabolim (Goa), Delhi,
Hyderabad, Indore, Jaipur, Kochi, Kolkata, Lucknow (Amausi),
Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum,
Varanasi, Vishakhapatnam.
ICDs:
Agra, Ahmedabad, Anaparthy, Arakkonam (Tamil Nadu), Bangalore,
Babarpur, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal,
Chettipalayam (Tamil Nadu), Chheharata (Amritsar), Coimbatore,
Dadri, Delhi, Dighi (Pune), Dappar, DeraBassi, Dhannad Rau (District
Indore), Daulatabad, (Wanjarwadi and Maliwada), Durgapur (Export
Promotion Industrial Park), Faridabad, GarhiHarsaru, Guntur,
Guwahati (Amingaon), Hyderabad, Irugur Village (Tamil Nadu),
Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kalinganagar and Tumb
Village(Taluka Umbergaon, District Valsad) Kanpur, Karur, Kheda
(Pithampur, District Dhar), Kota, Kundli, Loni (DistrictGhaziabad),
Ludhiana, Madurai, Mallanpur, Mandideep (District Raisen),
Merripalem, Guntur District(AP), Miraj, Moradabad, Nagpur,
Nasik,Pimpri(Pune), Pitampur (Indore), Patli (Gurgaon)Pondicherry,
Raipur,Rewari,Rudrapur(Nainital),Salem,Singanalur,Surajpur,Surat,
Talegoan(DistrictPune), Thudiyalur (TamilNadu), Tirupur, Todiarpet
(TNPM), Tuticorin, Udaipur, Vadodara, Varanasi, Veerapandi (Tamil
Nadu), Waluj (Aurangabad), Hosur (Tamil Nadu) and Nattakkam
(Kottayam Taluk and District)
LCS:
Agartala, Amritsar Rail Cargo, Atari, Chengrabanda, Dawki,
Ghojadanga, Hilly, Jogbani, Mahadipur, Nautanva (Sonauli), Nepalganj
Road, Petrapole, Ranaghat, Raxaul, Singhabad, Sutarkhandi.
SEZ:
(b) Commissioner of Customs may permit imports and exports from any
other seaport/airport/ICD or LCS.
(c) For imports from Airport / Seaport / ICD / LCS other than port of
registration, a TRA shall be issued by the customs authority at the port
of registration to customs authority at port of import. However, this
requirement of TRA shall not be required if the port of registration and
port(s) of imports are EDI enabled and the authorisation holder has
registered its authorization.
(v) Only Authorisations under which similar duty exemption has been
availed shall only be allowed to be clubbed. Such Authorisations may
pertain to different financial years.
(vi) Only such authorizations shall be clubbed which have been issued
within 18 months from the date of issue of earliest authorization that
is sought to be clubbed, whether such authorizations are valid or not.
This is further subject to condition that upon clubbing only imports
made within 30 months from the date of issue of earliest
authorization shall be considered. Any imports made beyond 30
months of earliest authorization shall be regularized under Para 4.49
of the HBP.
(x) Inputs which are common in all Authorisations shall only be clubbed
and duty free inputs shall be accounted for as per SION/Ad-Hoc
Norms fixed by NC. In other words all inputs covered in all
Authorisations need not be same.
(xi) Minimum value addition as prescribed in FTP and Procedures for the
export product will be required to be maintained on clubbing.
(f) Request for further extension of six months after first extension
as in (b) above can be considered by Regional Authority,
provided Authorisation holder has fulfilled minimum 50%
export obligation in quantity as well as in value, on pro-rata
basis. This will be subject to payment of composition fee @ 0.5%
per month on unfulfilled FOB value of export obligation. No
further extension shall be allowed by Regional Authority. This
provision shall also be applicable to Advance Authorisations
issued during FTP 2009-2014. However, only two extensions of
six months each as mentioned above can be allowed subject to
payment of composition fee and under no circumstance Regional
Authority shall allow any extension beyond 12 months from date
of expiry of EO period. At the time of filing application for second
EO extension, the Authorisation holder will have to submit a self
declaration to RA stating that unutilised imported/domestically
procured inputs are available with the applicant.
(g) Deleted
(b) Within two months from the date of expiry of EO period, Authorisation
holder shall file application online by linking details of shipping bills
against the authorization.
(c) In case of online filing of EODC application, Exporters shall link all
exports on line on DGFT system by linking file number / authorisation
number with the relevant shipping bill numbers / bill of exports /
invoices in case of deemed exports/Tax invoices for supplies
prescribed under GST rules on quarterly basis.
(d) In case of non EDI shipping bills and supplies under Chapter-7 of FTP,
exporter shall file relevant details manually on the website of the DGFT
within two months from the date of expiry of EO period. Copies of
shipping bills shall be submitted to Regional Authority concerned for
verification within two months from date of expiry of export obligation
period. In case an applicant is not able to upload any prescribed
document then such documents may be submitted in physical form to
the concerned authority.
(e) e-BRC shall be linked with these shipping bills within six months from
the date of expiry of export obligation/realisation or as per the time
period prescribed for realization of foreign exchange by RBI. Regional
Authority shall not take action for non linking/ submission of e-BRC
before expiry of said period, provided other documents substantiating
fulfilment of EO have been furnished by the exporter
(a) ExporterseligibleforsuchAuthorisationsshallfileonlineapplicationin
ANF 4A to Regional Authority concerned. All provisions applicable to
Advance Authorisation given above would apply except the following:
(ii) Deleted.
(ii) Payment of customs duty through debit of valid duty credit scrips
issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in
terms of FTP (2009-14) or Chapter 3 of this or post-export EPCG
duty remission scheme scrip, in respect of goods which are
permitted under the respective reward/duty remission scrip.
(c) Exporter shall obtain an endorsement from Customs authorities on
the TR Challan 006 or on the back of the duty credit scrip(s) against
which payment of customs duties have been accepted/debited and
producethesametoRAalongwithdutycalculationsheetatthetimeofregul
arization of their case.
(d) Regional Authority shall verify the quantity of excess import before
redeeming the case. RA may direct license holders to pay balance
amount of customs duty after informing the reasons of the difference
in the liability worked out by Authorisation holder and the
calculations by Regional Authority. In such case, the balance amount
of duty and interest, if any shall be paid by Authorisation holder
within 30 days, for regularization of the matter.
(e) The interest shall be paid in cash through TR Challan 006 at the rate
applicable on the date of payment of delayed duty amount to the
Customs Authority.
(g) Payment of duty, interest and any dues for regularisation shall,
however, be without prejudice to any other action that may be taken
byCustomsAuthoritiesatanystageunderCustomsAct,1962.
4.51 Maintenance of Proper Accounts
(a) In case where Original EP copy of Shipping Bill / original BRC has
been lost, request for EODC, No BG / LUT condition under Advance
Authorisation / DFIA scheme or endorsement of transferability under
DFIA scheme can be considered subject to submission of following
documents in lieu of those original documents:
4.53 Policy
4.54 Application
(a) Application in ANF 4G along with documents therein, shall be filed
online to concerned Regional Authority.
(b) Provisions of paragraphs4.26, 4.27, 4.28, 4.48, 4.49(e) & 4.49 (f) and
4.52 of this Handbook of Procedures shall also be applicable for
DFIA Scheme.
(d) Late cut provisions given in para 9.02 of Hand Book of Procedures
are also applicable for DFIA. However, in respect of export of raw
sugar under SION E52, 12 months relaxation is provided for
imposition of late cut.
4.55 Facility for Split DFIA
(i) Goods imported against transferable DFIA, which are found defective
or unfit for use, may be re-exported, as per Department of Revenue
guidelines. In such cases, if the goods were not put to use after
import, a certificate shall be generated by concerned Commissioner
of Customs to the extent of 95% of CIF value debited against DFIA
containing amount and description of exported goods and the details
of original DFIA.
(a) Application for REP Authorisation shall be filed online in ANF 4 H and
upload the documents prescribed therein to concerned Regional
Authority as perAppendix4A.
(b) Application shall be filed within six months following the month
during which the export proceeds are realised. For export proceeds
realised during a month, consolidated application for entire month
shall be filed.
(c) In case E.P Copy of Shipping Bill and Customs attested invoice is
submitted to nominated agencies, exporter shall furnish a self
certified photo copy of same along with a certificate from nominated
agencies certifying carat / value of studdings in case of studded
jewellery.
(d) In cases where payment is received in advance and exports take place
subsequently, application for REP Authorisation shall be filed within
six months following the month during which exports are made.
(e) It is clarified that the month in which the export has been made in
case of advance payment and the month in which export proceeds
have been realised in part or full after making of exports, shall be
excluded while calculating period of six months for filing of
application for REP Authorisation.
Silver
Gold / platinum
4.62 Entitlement
Consignments of gem and jewellery items exported out of country and lost
in transit after exports, where foreign exchange against such exports has
been realised or insurance claims settled, will also be eligible for REP
Authorisation.
(a) Gem REP Authorisations shall be valid for import of precious stones,
semi-precious and synthetic stones and pearls used in export of Gems
and Jewellery products. In addition, Authorisation shall also be valid
for import of empty jewellery boxes up to 5% of value of
Authorisation within its overall CIF value. Gem REP Authorisations
issued against export of studded gold / silver / platinum jewellery
articles, shall also be valid for import of cut and polished precious /
semi- precious stones other than emerald up to 10% of CIF value of
Authorisation within its overall CIF value.
(i) Where items of gold has been exported in terms of carats, quantity
of gold shall be multiplied by number of carat of gold exported,
divided by 24 and thereafter again divided by 0.995/0.999/0.900 to
arrive at equivalent quantity of gold in terms of fineness of
0.995/0.999/0.900respectively;and
(a) This facility has been stated in Paragraph 4.42 of FTP. At the time of
imports of diamonds, the bill of entry shall have the detailed
description, including the dimensions / specifications of the
diamonds and At the time of re-export after grading/certification, the
Bill of Entry details should be endorsed in the shipping bill, so far
as the dimensions and other specifications/ details of the diamonds
are concerned, so as to establish a clear correlation between the
imported diamonds and the diamonds being re- exported. In
addition, a separate self certificate shall be attached by GIA (or any
other approved agency) along with the shipping bill at the time of
shipment, for matching of the imports to that of the exports as per
the documents and GIA (or any other approved agency)certificate.
(b) GIA (or any other agency approved in this regard) shall obtain GR
waiver as per the procedure laid down by RBI, in all such cases.
(c) BG /LUT, executed with Customs shall be valid for one year. In case of
direct supply to Status Holder/exporter, exports shall be completed
within 90 days. In case of non-fulfillment of EO / non- achievement of
stipulated value addition, Customs Authority shall proceed to recover
custom duty alongwith interest as notified by DoR which may include
enforcement of BG/LUT. Besides, importer will be liable to penal
action under Customs Act.
(d) Each shipping bill shall be valid for exports only through Customs
House located at the place where office of Nominated Agency/ Status
Holder having Nominated Agency Certificate / exporter concerned is
situated. It shall be valid for shipment for a period of seven days
including the date on which endorsement was made by nominated
agency in case of exports through nominated agency. If exports
cannot be made within this period, exporter shall file a fresh shipping
bill.
(e) At the time of export, exporter shall submit following documents:
(i) Shipping bill with two extra copies where exports are made
from a Customs House other than Customs House through which
corresponding import of gold/ silver/ platinum/plain semi-finished
gold/silver/ platinum jewellery was effected. In other cases, shipping
bill with an extra copy;
(f) Customs authorities shall return two copies of shipping bill and
connected invoice duly attested. One copy shall be sent to person
who presented documents and the other copy shall be sent by
Customs to office of nominated agency/Status holder/exporter.
(h) Exporter may also obtain, in advance, gold/ silver/ platinum etc.
supplied by foreign buyer by furnishing a BG /LUT for an amount
equal to international price of such items plus customs duty payable
thereon. Integrated Goods and Services tax and Compensation Cess
leviable under Section 3(7) AND 3(9) of Customs Tariff Act shall be
payable separately on imports. BG /LUT shall be redeemed only
when the exporter has furnished proof of exports to nominated
agency and accounted for the use of items supplied in advance in
export product.
4.80 ExportthroughExhibitions/ExportPromotionTours/ExportofBra
ndedJewellery
(a) Items not sold abroad shall be re- imported within 60 days of
close of exhibition. However in case exporter is participating in
more than one exhibition within 45 days of close of first
exhibition, then 60 days shall be counted from date of close of
last exhibition. In case of exhibition in USA, the time period
shall be 90 days instead of 60 days mentioned above. In case of
personal carriage of gems and jewellery for holding /
participating in overseas exhibitions, value of such gems and
jewellery shall not exceed US $ 5 million. Gold/ silver/
platinum content on items sold in such exhibitions may be
imported as replenishment.
(d) Exports shall be effected within a period of 120 days from date of
booking and drawal of precious metal shall be completed within a
period of 150 days from date of booking or within 30 days from date
of export whichever is later.
(b) Exporter has to pay interest as notified by |DoR on gold taken on loan
basis at the rate as may be specified.
(a) Policy for export and import of diamond, gem stone and jewellery
on consignment basis is given in paragraph 4.53 of FTP.
(a) Deleted.
(b) Following guidelines for monitoring the import of precious metal and
its distribution and / or own use by the Nominated Agencies will be
followed, (other than the Banks nominated by RBI for this purpose):
4.95 Procedure to apply for the Scheme for Rebate of State and Central
Levies and Taxes (RoSCTL) and Additional Ad hoc incentive under
RoSCTL
a. The para 4.01 (c) of the FTP is about the RoSCTL. The Gazette
notifications of the Ministry of Textiles on the RoSCTL scheme and the
Additional ad-hoc incentive under RoSCTL issued from time to time may
be referred to.
c. Separate online applications for claims under RoSCTL for shipping bills
with Let Export date in the period 07.03.2019 to 31.12.2019 and with Let
Export date on or after 01.01.2020 shall be made.
d. Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply
mutatis mutandis.
i. Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one
application.
ii. The applicant can chose the Port of registration for EDI enabled ports
from any one of the ports from where export is made.
iii. In case of exports through non-EDI port, the port of registration shall be
the relevant non-EDI port of exports. Accordingly, separate application
shall be filed for each non-EDI port
h. After system based approval of the final entitlement, scrips will be issued
by RAs, in a paperless mode. However, RAs shall scrutinize 2% percent of
issued RoSCTL applications, under a Risk Management System (RMS),
every week. The RMS cases will be randomly generated by the DGFT
system online.
i. Registration of Scrips: Port of Registration of Scrips issued under RoSCTL
would be as follows:
i. Duty Credit Scrip (including splits) shall be issued with a single port of
registration which shall be any one of the EDI ports from where export is
made. In case of shipments from Non EDI ports, the Duty Credit Scrip
(including splits) under RoSCTL shall be issued with a single port of
registration which shall be the port of export.
ii. Duty credit scrip needs to be registered at the port mentioned on the
scrip. This is to be done prior to allowing usage of duty credit. Once
registered at EDI port, scrip can be automatically used at any EDI port for
import and at any manual port under Telegraphic Release Advise (TRA)
procedure.
iii. In case port of registration is a manual port, TRA shall be required for
imports at any other port.
j. Validity period and Revalidation: Duty Credit Scrip shall be valid for a
period of 24 months from the date of issue and must be valid on the date
on which actual debit of duty is made. Revalidation of Duty Credit Scrip
shall not be permitted unless covered under paragraph 2.20(c) of HBP.
k. Last date of filing of application for Duty Credit Scrips: The applications
for shipping bills
a. For shipping bills with LEO date from 07.03.2019 to 31.12.2019, the
last date for filing online claims will be 31.12.2020.
b. For shipping bills with LEO date on or after 01.01.2020, the last
date for filing online applications will be within one year from the
date of LEO.
After these deadlines, no application can be filed and the shipping bills
would be time barred. There is no provision of late cut under RoSCTL.
l. Processing of Non EDI Shipping bills at RA: In case of Non EDI shipping
bills concerned RA shall verify the details entered by the exporter from
the original shipping bills before grant of scrip.
m. A duplicate scrip may be issued under the RoSCTL, under the provisions
of the para 2.24 of the Handbook of Procedures 2015-20.
n. All exporters are eligible for making a claim under the RoSCTL, except the
entities/IEC which are in the Denied Entity List of the DGFT.
4.96 Recovery Mechanism
c. In case the applicant fails to refund the excess claim as stipulated above or
does not respond to any communication by RA within 30 days of receipt
of such communication, RA will initiate action as per FT (D&R) Act, 1992
and Rules.
d. The rebate allowed is subject to the receipt of sale proceeds within time
allowed under the Foreign Exchange Management Act, 1999 failing which
such rebate shall be deemed never to have been allowed. Action under
the FT (D&R) Act,1992 may be taken by the Regional Authorities for
repayment of erroneous or excess paid RoSCTL. Further, the exporter is
required to return any over-payment of rebate issued through the scrips
arising from miscalculation. Where-ever recovery of such excess paid is
due, interest shall also be paid by exporter at the rate of fifteen percent
per annum calculated from the date of debit of the scrip till the date of
repayment. In case the exporter returns the un-utilized scrips, no interest
will be charged, however, penalty may be imposed under an Adjudication
order on the grounds of mis-declaration or fraudulent practice.
4.97 Procedure to apply for scrips under the Scheme for Rebate of
State Levies (RoSL)
a. The para 4.01 (d) of the FTP is about the Scheme for RoSL. The Gazette
notifications of the Ministry of Textiles about implementation of RoSL
Scheme under scrip mechanism may be referred to for more details. The
RoSL scrips shall be issued only for such old shipping bills of Scheme for
RoSL, for which RoSL amounts could not be disbursed earlier due to
budget limitation.
c. Rebate under scrip mechanism under RoSL is admissible only for shipping
bill (s) for which Drawback has been disbursed and RoSL amount has not
been disbursed. Only those Shipping bills, on which Customs authorities/
ICEGATE have not disbursed RoSL will be transmitted online by the DG
(Systems)/ ICEGATE to the DGFT Server for exporter to file an
application. However, the applicant shall ensure that no application is
filed against the shipping bill for which RoSL claim has been received
from the Customs Authorities alongwith Drawback. Any mis-declaration
to that effect, would invite penal action as per the FT (D&R) Act, 1992.
d. Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply
mutatis mutandis.
g. After system based approval of the final rebate amount, scrips shall be
issued by RAs in a paperless mode. However, RAs shall scrutinize 2
percent of issued RoSL applications every month under a Risk
Management System (RMS). The RMS cases will be generated by the DGFT
system.
i. Validity period and Revalidation: Duty Credit Scrip shall be valid for a
period of 24 months from the date of issue and must be valid on the date
on which actual debit of duty is made. Revalidation of Duty Credit Scrip
shall not be permitted unless covered under paragraph 2.20(c) of HBP.
j. In the online module for filing claims under RoSL, applications containing
shipping bills with Let Export Order (LEO) date between 01.10.2017 and
06.03.2019 are required to be submitted separately. Similarly, separate
application containing shipping bills with LEO date before 01.10.2017
needs to be submitted. Last date for submitting applications containing
shipping bills with LEO date from 01.10.2017 to 06.03.2019 would be
30.06.2021. The last date for filing applications containing shipping bills
with LEO date before 01.10.2017 would be 31.12.2021.
b. In case of claim for rebate under the RoSL scheme where the rebate is
issued by DGFT in the form of Duty Credit Scrips, such rebate shall be
allowed only on the basis of actual remittances realized by the exporter.
In case, excess payment is made due to error or miscalculation, the
exporter shall be liable to refund the same within 30 days from the date of
demand raised by the concerned RA of DGFT. Such amount will be
refunded by the exporter with 15% interest or as prescribed under
Section 28AA of Customs Act, 1962, whichever is more from the date of
issue of such Duty Credit Scrip and till the date of actual refund. In case
the exporter fails to refund the amount so demanded by RA within the
prescribed time limit, recovery proceedings shall be initiated under the
provisions of Section 11 of the Foreign Trade (Development and
Regulation) Act, 1992 by the RA of DGFT. In case rebate is claimed on the
basis of mis-declaration or suppression of facts or by submitting
fabricated export documents, the exporter shall be liable for penal action
under the provisions of Foreign Trade (Development and Regulation) Act,
1992, as amended time to time. However, unutilized Duty Credit Scrip
under RoSL can be surrendered without any interest liability. The amount
(principal plus interest and penalty where applicable) so recovered shall
be deposited in the relevant account head of Customs i.e. "Major Head
0037 – Customs and Minor Head 101-Import duties”
c. In case the applicant fails to refund any excess claim as stipulated above
or does not respond to any communication by RA within 30 days of
receipt of such communication, RA will initiate action as per FT (D&R)
Act, 1992 and Rules.
i. 1Para 4.95 amended vide Public Notice No. 83/2015-20 dated 29.03.2019
ii. 1Para 4.96 amended vide Public Notice No. 83/2015-20 dated 29.03.2019
iii. Para 4.32(a) (v) amended vide Public Notice No. 23/2015-20 dated 01.10.2020
iv. Para 4.57 amended vide Public Notice No. 31 /2015-20 dated 18.10.2017
v. Para 4.95 amended vide Public Notice No. 67 /2015-20 dated 31.03.2020
vi. Para 4.97 & 4.98 insertaed vide Public Notice no 25 dated 13.10.2020
vii. Para 4.97 amended vide Public Notice no. 43 dated 17.03.2021