Directorate General of Foreign Trade ( DGFT ) has issued a Public Notice No. 11/2015-2020 dated 14th June, 2019 to amend Para 4.49 (g) (i) of the Handbook of Procedures, 2015-20 to waive off the requirement of obtaining destruction certificates by the authorisation holders from the jurisdictional Central Excise / Customs authorities, for the unutilised duty free imported material in case of imports from unregistered sources with pre-import conditions.
Now, the Authorisation holders shall be required to 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.
For further details please refer the attached Public Notice.
Source: Directorate General of Foreign Trade
