A A can be issued either to a manufacturer exporter or merchant exporter tied to supporting manufacturer(s): i) For Physical exports ii) For Intermediate supplies; and /or iii) For Deemed Exports. A A is subject to Actual User Condition. i.e. it cannot be transferred or sold. A A and/or materials imported thereunder shall not be transferable even after completion of export obligation.
- Basic Customs Duty,
- Additional Customs duty,
- IGST,(available upto 31.03.2019)
- Anti dumping duty
- Safeguard duty, if any.
Where a Licence Holder wishes to avail exemption from IGST he has to comply with the following conditions :
1.import the inputs first and then export ( Prior Import Condition );
2.Only Physical exports allowed (Deemed Exports not eligible);
3.Export under Bond/LUT (Rebate option not available).
Regional Authority and submit the prescribed documents in support for
fulfillment of EO.
- Shipping Bill;
Bond/BG executed with Customs along with the EODC (Export Obligation
Discharge Certificate issued by DGFT).
Dear Mr. Mali,
This is to inform you that one shipment which landed in India today afternoon at 2.07 PM, got cleared from customs by your team at 5.50 PM.
We appreciate the efforts put in and great co-ordination by your import team – Mr. Sanjay/Mr. Shailendra/Ms Vrushali to clear the shipment with…
Dear Mr. Santosh Rane
Greetings from Fronius India!
We are glad to inform you that we have successfully concluded the Year 2016 by achieving our Budget. When we look back, it brings in lot of smile & sense of Pride! J . I take this opportunity to thank you for all the smart work and dedication…
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