DGFT relaxes provision for submission of Bill of Export in case of supplies made to SEZ units for Advance Authorisation
Directorate General of Foreign Trade (DGFT) has issued Circular No. 39/2015-20 dated 7th June, 2022 to provide relaxation in provision of submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to Special Economic Zones (SEZ) units in case of Advance Authorisation.
The documentary requirement prescribed under ‘Guidelines for Applicants’ of ANF-4F (Application for Redemption) in case of supplies made to SEZ units under Advance Authorisation, requires the submission of “Export Promotion copy of the shipping bill(s) containing details of shipment effected or bill of export in case of export to SEZ”. This requirement was challenged by several exporters before High courts on the ground of hardships suffered by them due to non-availability of this provision for the period covered up to Foreign Trade Policy (FTP) 2009-14.
Accordingly, the issue has been examined under the current Foreign Trade Policy (FTP) 2015-20 (extended up to 30.9.2022), and it has been decided to relax this condition of requirement of submission of ‘Bill of Export’ in case of exports made to SEZ units under Advance Authorisation, for all such supplies made prior to 1st day of April, 2015.
Accordingly, for the above mentioned purpose of discharge of export obligation, the exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as:
- a) ARE-1 form duly attested by jurisdictional Central Excise/GST Authorities of AA holder;
- b) Evidence of receipt of the supplies by the recipient in the SEZ;
- c) Evidence of payment made by the SEZ unit to the AA holder.
