DGFT waives off the requirement of destruction certificate from excise or custom authorities for the unutilized duty free imported material from unregistered sources with pre-import condition

Jun 17, 2019 | by Avantis RegTech Legal Research Team


The Directorate General of Foreign Trade (DGFT) on June 14, 2019, has waived off the requirement of destruction certificate from excise or custom authorities for the unutilized duty free imported material from unregistered sources with pre-import condition.

However, DGFT amends Para 4.49 (g) (i) which specifies the Regularisation of Bona fide Default of Hand Book Procedure 2015-2020, to waive off the requirement of destruction certificate, namely:

Existing Para 4.49 (g) (i) of HBP 2015-2020:

The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall either submit a certificate from the jurisdictional Central Excise / Customs Authority certifying destruction of the unutilised imported quantity in their presence or proof of re-export of the same to the same supplier in-terms of para 4.43A of HBP 2015-2020.

The amended Para 4.49 (g) (i) of HBP 2015-2020:

The Authorisation holder shall submit documents showing consumption of full imported quantity as per norms. In case, there is shortfall in fulfilment of EO and unutilised imported quantity remains with the authorisation holder, the Authorisation holder shall submit a selfdeclaration along with Chartered Accountant’s certificate regarding destruction of the indemnifying the Government for any harm or loss occurring due to diversion of such imported material from unregistered sources into the domestic market that may be detected in future by any authority , or proof of re-export of the same to the same supplier in-terms of para 4.43A of HBP 2015-2020.

Effect of the Public Notice: The Public Notice waives off the requirement of destruction certificate from excise or custom authorities for the unutilized duty free imported material from unregistered sources with per-import condition.

[Public Notice no. 11/ 2015-2020]

Click here to download the Public Notice.


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