The Government of India, through Public Notice No. 35/2025-26 dated December 10, 2025, has introduced amendments to Chapter 7 of the Handbook of Procedures (HBP) 2023 and ANF 7A under the Foreign Trade Policy (FTP) 2023. The changes clarify the procedures and jurisdiction for claiming deemed export benefits, ensuring smoother administration. Suppliers and recipients of goods are now required to submit applications in ANF 7A to the jurisdictional Regional Authority (RA) or Development Commissioner of SEZ/EOU, as applicable. Online submission is mandated, eliminating the need for physical copies, and applicants must upload prescribed documents at the time of filing. Claims can only be filed after full payment for the supplied goods, and each application must pertain to a single category of supply under para 7.02 of FTP. The amendments streamline TED refunds, Advance Authorization procedures, and eligibility criteria, providing clarity and efficiency in claiming export benefits. The revised ANF 7A is effective immediately.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Public Notice No. 35/2025-26 – DGFT | Dated: 10th December, 2025
Subject: Amendments in Chapter 7 of the Handbook of Procedures and ANF 7A – regarding.
F. No. 01/92/180/78AM-26/PC-VI, e-file Computer No: 44687.— 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:
1.
| Para No. |
Existing Provision | Revised Provision |
| 7.01 | Procedure for claiming Benefits | General Provision |
| 7.01 | (a) Supplier / Recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned RA. (b) In case of RA supply of goods to an EOU, claim shall be filed with the concerned Development Commissioner. A DTA Unit shall claim benefits from DTA the concerned RA. |
(a)Supplier / Recipient of goods shall submit application for claiming deemed export benefits as per para 7.02 of FTP in ANF-7A, along with the documents Prescribed therein, to the Jurisdictional as per Appendix 1A except for category (b) mentioned therein.
(b)For supply of goods to an EOUs only, supplier shall claim benefits from Jurisdictional RA and recipient EOU |
| 7.02(a) | In respect of supply of intermediate goods to Advance Authorisation /to DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.13 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided4 under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption. | In respect of supply of intermediate goods Advance Authorisation I DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.30 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption. |
| 7.03 | Eligibility criteria for claiming TED / Drawback | Procedure for claiming benefits |
| 7.03 (a) | Application can be filed either by supplier or by recipient of goods, having IEC Number | Application shall be filed online either by supplier or by recipient of goods, having IEC Number as per para 7.01 of HBP |
| 7.03 (c) and (e) | (c) In case supplier files claim for TED refund, it shall obtain a certificate for non- availment of CENVAT credit from the recipient of goods as per Annexure-I to ANF-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. |
(c)Applicant shall upload documents as prescribed in ANF 7A, if any, at the time of online filing of application. No physical copy of application is required to be submitted to Regional Authority.
(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 (c) of FTP. However, for supplies covered in Para 7.02 B (d) to (g) of FTP, Para 7.05 (b) of HBP is applicable. |
| 7.05
(c) |
<New Para> | An application under ANF 7A shall pertain to only one category of supply as specified in Para 7.02 of the FTP. Filing a single application for multiple categories of supplies under Para 7.02 of FTP is not permissible. |
2. Revised ANF-7A of Appendices & ANFs 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.
(Ajay Bhadoo)
Addl.Secretary to the Govt. of India &
Director General of Foreign Trade
Email: dgft@nic.in
