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DGFT Trade Notice No. 21/2024-25, dated October 17, 2024 on
Electronic Submission of Appendix 4H Certificates for Advance
Authorization: Regarding
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Dear Sir/Madam
O/o DGFT has issued a Trade Notice No. 21/2024-25, dated October 17, 2024 on Electronic Submission of Appendix 4H Certificates for Advance Authorization: Regarding
Appendix 4H is an important document under the Directorate General of Foreign Trade (DGFT) regulations in India. It serves as a register for accounting the consumption and stocks of duty-free imported or domestically procured raw materials, components, etc., allowed under the Advance Authorization (AA) and Duty-Free Import Authorization (DFIA) schemes.
Appendix 4H is mandatory for exporters availing the benefits of AA or DFIA schemes, maintaining accurate records. Appendix 4H requires following information
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Details of imported or domestically procured inputs
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Quantity consumed and stock maintained
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Verification by a chartered accountant or cost accountant
In recent times, the DGFT has been transitioning their procedures to online platforms and digital systems. As per Para 1.04(f) of the Handbook of Procedures (HBP), electronic systems must be introduced to facilitate the uploading of digitally signed documents by certifying authorities such as Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants.
Now, through this notice the DGFT has announced a new facility for certifying authorities (i.e., CAs, CSs, and Cost Accountants) to digitally link Appendix 4H for Advance Authorization applications and DFIA (Duty-Free Import Authorization) schemes.
The Trade Notice indicates the workflow for both exporters and certifying authorities.
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Exporters has to fill in Appendix 4H-related data online through the DGFT website.
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Then exporters should forward draft Appendix 4H data to their certifying authority online via the certifying authority’s registration number.
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The Certifying authorities (CAs, CSs, Cost Accountants, etc.) should register on the DGFT platform under the category “Certifying Authority.”
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Once the exporter submits the data to the certifying authority through the DGFT website, the certifying authority can view and approve the Appendix 4H using their DGFT credentials.
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The certifying authority will digitally sign and approve Appendix 4H.
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The approved Appendix 4H will be available for viewing and downloading by the exporter and will be automatically linked to the redemption application for the Advance Authorization and DFIA schemes.
This new digital feature for Appendix 4H will streamline the process and reduce the time required for application and redemption under the Advance Authorization & DFIA Schemes.
The detailed trade notice can be viewed on following link
https://content.dgft.gov.in/Website/dgftprod/3a1175fa-d385-45df-93a6-14f940189658/document%20(16).pdf
Exporters are requested to take the note of it and do the needful ASAP
Do not hesitate to write us on pw@chemexcil.in with copy to dg@chemexcil.in if you need any clarification.
Thanks and regards
Raghuveer Kini
Director General
CHEMEXCIL
Encl : Document - 16