• CCI AD FROM 5th April 2021

Amendments in Handbook of Procedures 2015-20

Circular No. ES/112/2021-22                                                     24th  July, 2021     

  To: Members of the Council            

Sub: Amendments in Handbook of Procedures 2015-20 

Dear Member,     

DGFT has issued Public Notice No.16/2015-2020 dated 22 July, 2021 by making following amendments in Hand Book of Procedures 2015-20 

(i)      Under Para 4.41 of HBP 2015-20, a new sub-para (e) is added, as mentioned below: 

4.41 Validity period for import and Revalidation of Authorisation: 

(e) For Advance Authorizations issued on or after 15.08.2020 and not covered under Para 4.41(b) above, only one revalidation for twelve months from expiry date shall be allowed. No further revalidation would be allowed for such authorisations. The provision for revalidation as under Para 4.41(c) shall also not be applicable for such Advance Authorisations. Applications for any such revalidation may be submitted online to the concerned Regional Authority on or after 01.08.2021. 

 

Please make a note that Para 4.41 of Handbook of Procedures 2015-20 is amended to allow only one revalidation for a period of 12 months to Advance Authorisations issued on or after 15.08.2020 (instead of 2 revalidation of 6 months each, provided earlier). 

(ii)     Existing Para 4.51 and Para 4.57 are replaced with the new Paras as mentioned below : 

Existing Para 

New Para 

4.51 Maintenance of Proper Accounts 

4.51 Maintenance of Proper Accounts 

Every Advance Authorisation holder shall maintain a true and proper account of consumption and utilisation of duty free imported/domestically procured goods against each authorisation as prescribed in Appendix 4H or 4I, as applicable. These records are required to be sent to the concerned Regional Authority at the beginning of each licensing year for all those authorisations, which have been redeemed in previous licensing year. However, these records in said format are required to be submitted for authorisations issued on or after 13-05-2005. Such records should be preserved for a period of at least three years from date of redemption. 

Every Advance Authorisation holder shall maintain a true and proper account or consumption and utilisation of duty free imported/domestically procured goods against each authorisation as prescribed in Appendix 4H or 4I, as applicable. These records are required to be filed online at the beginning of each licensing year for all those authorisations, which have been redeemed in previous licensing year. The same may be submitted on the DGFT Website under Dashboard----Repository----CA/CE Repository. 

 

Existing Para 

New Para 

4.57 Maintenance of proper accounts of import and its utilisation- 

4.57 Maintenance of proper accounts of import and its utilisation- 

Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported/domestically procured goods against each authorisation as prescribed in Appendix 4H. These records are required to be sent to Regional Authority concerned along with request for bond waiver/redemption/discharge of export obligation/transferability. Such records should be preserved for a period of at least three years from date of redemption. 

Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as prescribed in Appendix 4H. These records are required to be filed online to Regional Authority concerned along with request for bond waiver / transferability. 

 

Please note that Para 4.51 and 4.57 of Handbook of Procedures 2015-20are amended to allow submission of record in online mode. 

Members may kindly make a note of the above.  

Thanking you, 

Yours faithfully, 

 

S. BALARAJU 
EXECUTIVE DIRECTOR