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Amendments in ANFs 4F & 4G of Handbook of Procedures 2015-20

Amendments have been made in Ayat Niryat Forms (ANF) 4F & 4G of Handbook of Procedures 2015-2020 in light of implementation of GST and non-issuance of EP copies of Shipping Bills by Customs Authorities.

(TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-I SECTION-I)

GOVERNMENT OF INDIA
MINISTRY OF COMMERCE AND INDUSTRY
DEPARTMENT OF COMMERCE

PUBLIC NOTICE No. 63/2015-2020
NEW DELHI, DATED THE 21st February, 2018

Subject: Amendments in ANFs 4F & 4G of Handbook of Procedures 2015-20 – reg.

In exercise of powers conferred under Paragraph 1.03 of the Foreign Trade Policy 2015-2020, as amended from time to time, the Director General of Foreign Trade hereby makes amendments in Ayat Niryat Forms (ANF) 4F & 4G of Handbook of Procedures 2015-2020.

2. The amended Ayat Niryat Forms are annexed to this Public Notice.

Effect of this Public Notice:  Amendments have been made in Ayat Niryat Forms (ANF) 4F & 4G of Handbook of Procedures 2015-2020 in light of implementation of GST and non-issuance of EP copies of Shipping Bills by Customs Authorities.

(Alok Vardhan-Chaturvedi)

Director General of Foreign Trade

[Issued from File No. 01/94/180/333/AM15/PC-4]

ANF- 4F

Application for Redemption I No Bond Certificate against Advance Authorization [Please see guidelines given at the end before filling the application online]

1 IEC No. Branch Code

2. Request for: Redemption (EODC) / No Bond Certificate (Bond Waiver):

3. (Strike out whichever is not applicable)

.i. Advance Authorization No.
Date of Issue
ii. CIF Value
a. In Indian Rupees
b. In free foreign exchange
iii. Export Obligation imposed in Authorization
a. In Indian Rupees
b. In free foreign exchange
iv. Export Obligation Period:
a. Date of expiry of initial export obligation period
b. Date of expiry of extended export obligation period
c. Last date of shipment
v. Norms details:
a. Serial Number of SION (in case of fixed norms)
b. Meeting number, date, Case No. of the Norms Committee vide which norms have been ratified (in case of Para 4.07 cases)

4. Details of physical exports I deemed exports made

SI,No Products Exported/ Supplied (with Technical specificati ons/ grade etc. wherever required) Shipping Bill/ Invoice/ ARE3 / CT 3/GSTR Details Quantity Exported / Supplied FOB Value
No Date Physical exports Deemed Exports Total In case of physical exports (as per S/B) In case of deemed exports (as per invoices) Actually realized (as per e BRC)
Direct exports Third Party exports

5. Details of imports made against the Authorization:

SI. No Item of Import (with Technical specifications/grade etc. wherever required) Imports allowed in the Authorization Bill of Entry Details Actual Imports made
Qty allowed CIF value ( in FFE) No Date Quantity imported CIF Value utilized (in FFE)

6. Details of excess imports made proportionate to the exports obligation fulfilled:

SI No Item of Import Quantity Value Duty liability and payment Details
Customs Duty Interest Total amount paid Date of payment

7. Details of payment of payment composition fee:

SI No Shortfall in FOB (in US$) Shortfall in
equivalent Rs.
Composition Fee required to be paid in terms of Para 4.49 of HBP Amount paid Date of payment and mode of payment

8. Details of unutilised items which are restricted to be imported at the time of import:

SI No Item of import Unutilised quantity CIF value Amount of composition fee payable Amount of composition fee paid (date and mode of payment)

DECLARATION / UNDERTAKING

I / We hereby declare that:

1. the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there from and if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted.

2. we would abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders framed there under, the Foreign trade Policy, the Handbook Procedure and the ITC(HS) Classification of Export & Import Items, as amended from time to time.

3. No export proceeds are outstanding beyond the prescribed period as laid down by RBI or such extended period for which RBI permission has been obtained.

4. Freight, Insurance and Commission values as mentioned in the application are based on actual transaction values.

5. For the purpose of calculating entitlement, commission amount has been excluded.

6. That I/VVe have updated the IEC profiles in ANF 1.

7. We have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, and (iv) The Foreign Exchange Management Act,1999; (v) The Conservation of Foreign’ Exchange, Prevention of Smuggling Activities Act, 1974 B.

8. I am authorized to verify and sign this declaration as per Paragraph 9.06 of the FTP.

Place

Date

Signature of the Applicant

Name

Designation

Official Address

Telephone

Residential Address

Email Address

GUIDELINES FOR APPLICANTS

[Please see Paragraph 4.46, 4.47 of HBP]

1. Application shall be filed by the authorized signatory as per para 9.06 of FTP.

2. Please upload following documents:

a. For physical exports:

i. e-BRC / Bank Certificate of Exports and Realization in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds.

ii. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ. However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not provided to exporters by Customs Authorities in terms of Circular No-55/2016-Customs dated 11.2016, applicant will have option to submit self-certified Exporter Copy of shipping bill in original.

iii. Statement of exports and Imports made and actual consumption of inputs in the items exported towards discharge of export obligation prepared and duly certified by Independent Chartered Accountant.

iv. FOB value of export for the purpose of V.A shall be arrived at after excluding the Foreign Agency Commission, if any.

v. In case where CENVAT credit / ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorization shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorization holder shall produce a certificate from either the jurisdictional Central Excise authority /Customs authority or Independent Chartered Accountant or Cost Accountant, at the option of the

b. For deemed exports:

i. A copy of Tax invoice for supplies as prescribed under GST rules duly signed by the unit receiving the material and their jurisdictional excise/GST/Customs authorities, as the case may be, certifying the item of supply, technical characteristics, its quantity, value and date of such supply. In case of supplies to EOU/EHTP/STP/BTP such certificates shall be issued by the designated bond officer. However, in case of supply made prior to 01.07.2017, the documents prescribe in ANF-4F as on 01.07.2017 shall be submitted.

ii. Payment certificate from the project authority in the form given in Appendix 7D supported by e-BRC.

iii. In case where CENVAT/ITC credit facility on inputs have been availed for the exported goods, the goods imported against Advance Authorization shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorization holder shall produce a certificate from either the jurisdictional Central Excise Supdt. or Independent Chartered Accountant or Cost Accountant, at the option of the exporter.

ANF -4 G

Application for issue of Duty Free Import Authorization (DFIA) (including for ARO and Invalidation Letter)

[Please see guidelines given at the end before filling the application online

PART A

For filing Application to RA

1 IEC No. Branch Code

2 Ecom. Reference No: Date of Submission: Name & Code of RA: RA File No RA File Date

3 RCMC Number Date Issuing Authority Validity Period Products for which registered

4 GSTIN Address of the jurisdictional Customs/GST Authority under whose jurisdiction the exported goods were manufactured. In case applicant is a merchant exporter, GSTIN and Address of the factory / premises of supporting manufacturer where exported goods were manufactured.

 

5 Application Fee details Bank Receipt/ Electronic Fund Transfer No. I Credit Card Name & Branch of the Bank on which drawn, if applicable Mode of Payment Date of payment Amount (in Rs.)

6 Industrial Registration Details – MSME/LOIIIL I IEM Registration

Number

Issuing Authority Date of Issue Products for which

registered

 

7 Port of Registration for the purpose of imports (For details, please refer to as Paragraph 4.37 of HBP)

8 Value Addition (in %)

9. Total CIF value of Imports applied for Total FOB/FOR value of Exports to be made, excluding commission
i. In Rupees
ii. In currency of imports
iii. In US $

10.

(a) Application made for Export Product Group:

(b) Application made under which Serial No. of SION:

11. Details of items exported/supplied under the DFIA
S No Item Descripti on Item Technical Characteristics/Q uality etc. ITC(HS) Code Quantity Unit of Measure ment FOR /FOB Valu e (in Rs) FOR/FOB value (in freely convertible currency)
Value Currency Code

12. Details of items sought to be imported duty free under DFIA
S No Item

tion

Descrip Technical Item Characteri stics / Quality etc. ITC(HS)
Code
Quantity Unit of Measure -ment CIF Value (in Rs) CIF value (in
freely
convertible
currency)
Total exemption
from Customs
duty
Value Currency Code

13. Details of other materials to be used in the export product and sought to be imported/procured from sources other than the Authorization on which drawback benefits is to be availed (not to be filled if Drawback benefits are not being claimed)
S No Imported Item Indigenously Procured Item
Name, Technical  Characteristics/ Quality etc Quantity in metric units CIF Value Name, Technical Characteristi cs/Quality etc Quantity in metric units Value

14. In case of exports made under Deemed Exports category (except for supplies to Advance Authorization/DFIA/ EPCG Authorization holders/EOU/EHTP/STP/BTP), please furnish:
i. Name of the Project Authority
ii. Address of the Project Authority
iii GSTIN of the Project Authority
iv. Supply Order No
v. Delivery period of Supply
vi. Credit under which project is financed
vii. Method by which order is procured (ICB etc.)

15. In case of request for issuance of Invalidation letter/ ARO (Please tick)(√) :
a. Invalidation letter
b. Advance Release Order (ARO)

16. If so, then please furnish the following details: (i and ii below need not be filled up in case the applicant desires the Invalidation Letter/ARO along with the issuance of DFIA)

i. Duty Free Import Authorization No.
ii. Date of Issue of Duty Free Import Authorization
iii. Name & IEC No of the Indigenous producer / STE from where items are to be procured
iv. Address of the Indigenous producer / STE from where items are to be procured
v. GSTIN of the indigenous producer.
vi. Regional Authority of the Indigenous producer / STE
vii. Items to be supplied by the Indigenous producer / STE

a. Description of individual items

b. Quantity of individual items to be procured

c. Value of individual items to be procured

DECLARATION / UNDERTAKING

I / We hereby declare that:

1. the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or held there from and if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted.

2. We would abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders framed there under, the Foreign trade Policy, the Handbook Procedure and the ITC(HS) Classification of Export & Import Items, as amended from time to time.

3. None of the Proprietor/ Partner(s) / Director(s) / Karta / Trustee of the firm / company, as the case may be, is / are a Proprietor / Partner(s) / Director(s) / Karta / Trustee in any other firm / Company which has come to the adverse notice of DGFT or in the caution list of RBI.

4. I/we have perused the list of SCOMET items as contained in the Appendix 3 to the Schedule 2 of the ITC (HS) Classifications of Export-Import Items, and that the item(s) exported / proposed to be exported does not fall within this list and that l/ We agree to abide by the provisions of the Policy for export of SCOMET items contained in the Foreign Trade Policy, Schedule 2 of ITC (HS) and the HBP v1, irrespective of the scheme under which the item is exported / proposed to be exported (the underlined portion will be deleted in case an application for export license for SCOMET item is being filed).

5. No export proceeds are outstanding beyond the prescribed period as laid down by RBI or such extended period for which RBI permission has been obtained.

6. That I/We have updated the IEC profiles in ANF 1.

7. We have not been penalized under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, and (iv) The Foreign Exchange Management Act,1999; (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B.

I am authorized to verify and sign this declaration as per paragraph 9.06 of the FTP.

Place

Date

Signature of the Applicant

Name

Designation

Official Address

Telephone

Residential Address

Email Address

GUIDELINES FOR APPLICANTS

[ Please see paragraphs 4.29 of FTP & 4.65, 4.69 of HBP]

1. Application shall be filed online only using digital signature.

2. RCMC details need not be given if the same have already been updated in the ANF-1.

3. Please upload Bank Receipt /EFT / Credit Card details evidencing payment of application fee in terms of Appendix 2K and the documents for physical / deemed exports, as the case may be.

4. Documents required in case of supplies under deemed export / intermediate supplies under DFIA:

a. Invalidation letter in case of supplies to

i. an EPCG Authorization holder;

ii. an Advance Authorization holder;

iii. a Duty Free Import Authorization

However, in case of switch over from physical exports / deemed exports to intermediate supplies, such invalidation letters can also be furnished at the time of redemption of DFIA.

b. Project Authority Certificate in case of supplies other than (a) (i), (ii) & (iii) above and to EOU/ EHTP/ STP/BTP units;

c. FOB value of export for the purpose of V.A shall be arrived at after excluding the Agency Commission, if any.

5. Documents to be uploaded for physical exports:

a. eBRC/ Bank Certificate of Exports and Realization in the form given at Appendix 2U or Foreign Inward Remittance Certificate (FIRC) in the case of direct negotiation of documents or Appendix 2L in case of offsetting of export proceeds. However, realization of export proceeds shall not be insisted if the shipments are made against confirmed irrevocable letter of credit or bill of exchange is unconditionally Availed / Co- Accepted / Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank in column 14/15 of Appendix 2V. For status holders, irrevocable letter of credit would suffice. Further, realization of export proceeds shall not be insisted, if the Reserve Bank of India (RBI) writes off the requirement of realization of export proceeds on merits and the exporter also produces a certificate from the Foreign Mission of India about the fact of non recovery of export proceeds from the buyer. However this would not include self write off cases.

b. EP copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to However no hard copy of Shipping Bill(s) shall be required to be filed for EO discharge for shipments from EDI Ports. Wherever printouts of EP Copy of shipping bill is not provided to exporters by Customs Authorities in terms of Circular No-55/2016-Customs dated 23.11.2016, applicant will have option to submit self-certified Exporter Copy of shipping bill in original.

c. A statement of exports giving details of shipping bill wise exports indicating the shipping bill number, date, FOB value as per shipping bill and description of export product.

d. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.

e. Declaration in Appendix 4H format related to consumption of the inputs endorsed in the DFIA.

f. In case where CENVAT credit facility on inputs have been availed for the exported goods, the goods imported against Actual User DFIA shall be utilized only in the manufacture of dutiable goods whether within the same factory or outside (by a supporting manufacturer) even after completion of export obligation, for which the authorization holder shall produce a certificate from the jurisdictional Central Excise Supdt.

6. Documents to be uploaded for deemed exports:

a. A copy of the invoice or a statement of Tax invoices duly signed by the unit receiving the material and their jurisdictional excise /GST/Custom authorities. as the case may be, certifying the item of supply, technical characteristics, its quantity, value and date of such supply.

b. Payment certificate from the project authority in the form given in Appendix 7D. In the case of Advance Authorization for Intermediate Supplies/ deemed exports, supplies to the EOUs/ EHTPs/STPs/ BTPs, documentary evidence from the bank substantiating the realization of proceeds from the Authorization holder or EOUs/EHTPs/ STPs/ BTPs, as the case may be, as per eBRC, shall be furnished. However realization of proceeds shall not be insisted upon if the shipments are made against confirmed irrevocable inland letter of credit or inland bill of exchange is unconditionally Availed / Co-Accepted/ Guaranteed by a bank and the same is confirmed by the exporters bank and certified by the bank as per For status holders, irrevocable inland letter of credit would suffice.

c. A statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoices and description of product.

d. A statement of imports indicating bill of entry wise item of imports, quantity of imports and its CIF value.

e. Declaration in Appendix 4H format related to consumption of the inputs endorsed in the DFIA.

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