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DGFT relaxes provision of the submission of a "Bill of Export" for supplies made to the SEZ units - (07 Jun 2022)

Customs

Directorate General of Foreign Trade (DGFT) has relaxed the provision of the submission of a "Bill of Export" for supplies made to the SEZ units in case of Advance Authorisation in order to ease compliance burden. The requirement of submitting ‘Bill of Export’ for supplies made to SEZ is prescribed under the Foreign Trade Policy. This requirement was challenged by several exporters before various High courts in the country on the ground of hardships suffered by them due to non-availability of this provision for the period covered upto FTP 2009-14. In most of the cases, Hon’ble Courts have granted relief to the Advance Authorisation holders.

Accordingly, the issue has been examined and in terms of Para 2.58 of the FTP 2015-2020 (extended upto 30th September, 2022), Circular has been issued to relax this condition of requirement of submission of ‘Bill of Export’ in case of exports made to SEZ units under Advance Authorisation, for all such supplies made prior to 1st April, 2015.

For the purpose of discharge of export obligation under Advance Authorisations, in case of supplies made to SEZ units prior to 1st April, 2015, the exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as: a) ARE- t form duly attested by jurisdictional Central Excise/GST Authorities of AA holder. b) Evidence of receipt of the supplies by the recipient in the SEZ c) Evidence of payment made by the SEZ unit to the AA holder. Policy Circular is issued with the approval of DGFT.

Tags : EXPORT BILL   SUBMISSION   RELAXATION  

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