Advance Authorisation is issued to allow duty free import of input, which is physically incorporated in export product. In addition fuel, oil, catalyst which is consumed/utilized in the process of production of export product, may also be allowed. Advance Authorisation is issued for inputs in relation to resultant product, on the following basis-
- As per Standard Input Output Norms [SION] notified (available in Hand Book of Procedures)
- On the basis of self declaration as per Hand Book of Procedures.
- Applicant specific prior fixation of norm by the Norms Committee
- On the basis of Self Ratification Scheme
Minimum value addition required to be achieved under Advance Authorisation is 15%.
Advance Authorisation can be issued either to a manufacturer exporter or merchant exporter tied to supporting manufacturer. Advance Authorisation for pharmaceutical products manufactured through Non Infringing (NI) process shall be issued to manufacturer exporter only. Advance Authorisation shall be issued for –
- Physical export (including export to SEZ).
- Intermediate supply.
- Supply of goods to the categories mentioned in paragraph 7.02 (b),(c),(e),(f),(g) and (h) of FTP.
- Supply of stores on board of foreign going vessel /aircraft, subject to condition that there is specific Standard Input Output Norms in respect of item supplied.
Annual Advance Authorisation
Advance Authorisation for Annual Requirement shall only be issued for items notified in Standard Input Output Norms (SION) and for exporters meeting the specific criteria.
How We Assist
We may assist you:-
- Preparation and filing of application with the concerned office of DGFT.
- Providing assistance and obtaining Advance Authorisation on behalf of importer of Capital Goods.
- In case of domestic procurement we can assist in getting necessary invalidations from the authority and the refund of excise duty.
- We also assist in matters of clarifications/Relaxations etc. from the DGFT.
- We assist in representation a case for fixation of Norms to Norms Committee