Dear Members,
We would like to inform you that the O/o Directorate General of Foreign Trade, New Delhi has issued Public Notice No. 11/2015-2020 dated 14 June, 2019 regarding Waiving off the requirement of destruction certificate from excise/ custom authorities for the unutilised duty free imported material in case of imports from unregistered sources with pre-import conditions.
We understand that the existing Para 4.49(g)(i) of HBP 2015-20 which reads as follows has been amended:
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 2015-20 to be read as under:-
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 self-declaration along with Chartered Accountant's certificate regarding destruction of the unutilised duty free imported material accompanied by an affidavit-cum-indemnity bond 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.
With this Public Notice, O/o DGFT HQ has waived off the requirement of destruction certificate from excise/custom authorities for the unutilized duty free imported material from unregistered sources with pre-import condition.
Members(specially importing under AA) are therefore requested to kindly take note and do the needful accordingly. The said PN is available for reference using below link-
http://dgft.gov.in/sites/default/files/Public%20Notice%20No%2011%20date%2014-06-2019%20English.pdf
In case of issues / feedback, please feel free to write to us on- ed@chemexcil.gov.in & deepak.gupta@chemexcil.gov.in .
Thanking you,
Yours Faithfully,
(S. G. BHARADI)
EXECUTIVE DIRECTOR
CHEMEXCIL
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