Handbook of Procedures Amendments

[DGFT Public Notice No. 67 dated 31st March 2020]

Effect of this Public Notice: Validity of the existing Hand Book of Procedures, 2015-20 is extended upto 31st March, 2021. Various other amendments are also made providing extension in the export obligation period in case of Advance and EPCG Authorisations, extension in validity period of status certificates, extension in the dates of filing various applications and returns etc.

In exercise of powers conferred under paragraph 2.04 of the Foreign Trade Policy (FTP) 2015-2020, the Director General of Foreign Trade hereby makes, with immediate effect, the following amendments:

A. In the Handbook of Procedures (HBP), 2015-20:

[Para 1.01 - Notification of Procedure]

1. In para 1.01, the phrase "shall remain in force until 31st March, 2020" is substituted by the phrase "shall remain in force until 31st March, 2021."

[Para 2.54 - Import of Metallic Waste and Scrap]

2. In para 2.54(d) (v) (ii), the date "31st March 2020" is substituted by 113Qth September 2020" and the date 11 1st April, 2020" is substituted by "1st October, 2020".

[Para 2.55 - Recognition as Pre-shipment Inspection Agency (PSIA) and issuance of Pre- shipment Certificate (PSIC)]

3. In para 2.55(d), the following sentence is added at the end:

“However, any recognition which has extended validity upto 31st March, 2020 or original validity upto 29th June, 2020, would deem to be valid upto 30th June 2020."

[Para 3.15 - Last date of filing of application for Duty Credit Scrips]

4. The following sentence is added at the end of para 3.15(a):

"However with respect to para 3.15(a)(i) above, for the shipping bills where the Let Export (LEO) date falls during the period 01.02.2019 to 31.05.2019, applications may be filed within a period of 15 months instead of 12 months."

5. The following sentence is added at the end of para 3.15(b):

“However, the last date for filing SEIS applications for FY 18-19 shall be 31.12.2020.”

[Para 3.20 - Validity of status certificate]

6. The following phrase is added after the word 'filed' appearing at the end of para 3.20(a):

"or 31.03.2021, whichever is later."

[Para 4.12 – Entitlement]

7. In para 4.12(vi), the date "31.03.2020", as appearing in the first sentence is substituted by "31.03.2021."

[Para 4.41 – Validity period for import and Revalidation of Authorisation]

8. The following sub-para is added after the para 4.41(d):

"(e) For all Advance Authorisations where the validity for import is expiring between 01.02.2020 and 31.07.2020, the validity stands automatically extended by six months from the date of expiry. No separate amendment/endorsement is required on the authorisations. The option to avail further validity extensions under this para would remain available for these authorisations as per eligibility."

[Para 4.42 – Export Obligation (EO) Period and its Extension]

9. The following sub-para is added after para 4.42(h):

“(i) For all Advance Authorisations where the Export Obligation period is expiring between 01.02.2020 and 31.07.2020, the Export Obligation period stands automatically extended by six months from the date of expiry. No separate application with composition fee, amendment or endorsement is required for this purpose. The option to avail further validity extensions under this para beyond this period would remain available for these authorisations as per eligibility.”

[Para 4.59 – Application for Replenishment Authorisation]

10. The following sub-para is added after para 4.59(e):

"(f) For the Replenishment Authorisation applications where the last date of filing the application falls between 01.02.2020 and 31.07.2020, the last date stands extended by six months."

[Para 4.75 – Import of Diamonds for Certification/Grading & re-export]

[Para 4.77 – Export Against Supply By Foreign Buyer]

11. The following sentence is added at the end of paras 4.75(c) and 4.77(c): "For those cases where the last date of exports under this para falls between 01.02.2020 and 31.07.2020, the last date stands extended by six months."

[Para 4.80 – Export Through Exhibitions / Export Promotion Tours / Export of Branded Jewellery]

12. The following is added at the end of Para 4.80:

"Note: In all those cases where the last date, calculated as per the durations mentioned under various sub-paras of para 4.80 above, is expiring between 01.02.2020 and 31.07.2020, the last date stands extended by six months. This will include extension in time for replenishment, booking with nominated agencies, and time allowed for re-import. However, the relaxation in repatriation of sale proceeds period would be equal to the period allowed plus six months, or as subject to RBI guidelines, whichever is less."

[Para 4.85 – Exports against Advance Authorisation]

13. The following para is added after para 4.85:

"4.85 A

For those cases, where the last date for exports/replenishment/imports/drawal of precious metal as calculated under various sub-paras of para 4.82, 4.83, 4.84 and para 4.85, expires between 01.02.2020 and 31.07.2020, such last date stands extended by six months. However, relaxation in the period for repatriation/forex realization would be equal to the period as allowed plus six months, or as per RBI guidelines, whichever is less."

[Para 4.95 – Procedure to apply for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTL)]

14. In para 4.95(k)(a), the last date for filing online claims is amended to read as 31.12.2020 in place of30.06.2020.

[Para 5.04 – Certificate of Installation of Capital Goods]

15. In para 5.04(a), after the first sentence, the following sentence is inserted: "However, in case the period of six months expires during 1st February,

2020 to 31st July, 2020, the period for submission of Installation Certificate is extended by further 6 months from the original due date."

[Para 5.14 – Block-wise Fulfilment of EO]

16. After para 5.14(d), the following sub-para is added:

"(e) However, for the authorisations covered under para 5.14 (a), (c) and

(d), if the blockwise export obligation period expires during 1st February, 2020 to 31st July, 2020, such period is deemed to be automatically extended by further 6 months from the date of such expiry."

[Para 5.17 – Extension in Export Obligation Period]

17. After para 5.17(d), the following sub-para is added:

"(e) However, for the authorisations covered under para 5.17 (a), (b) and (c), if the export obligation period expires during 1st February, 2020 to 31st July, 2020, such period is deemed to be automatically extended by further 6 months from the date of such expiry."

[Para 6.01 – Application / Approval / Renewal of approval]

18. In para 6.01(b)(ii), after the sentence "Further extension, if necessary, will be granted by the Board of Approval.", the following sentence is inserted:

"All such LOPs/LO is whose original or extended validity expires on or after 1st March 2020, may be deemed to be valid up to 31st December, 2020."

[Para 6.06 – Conditions of Import]

19. In para 6.06(c)(ii), the following sentence is added at the end:

"In case the export obligation period expires during 1st March 2020 to 30th June 2020, it would deem to be valid upto 30th September, 2020."

[Para 7.05 – Frequency of application and time period for claiming TED / Drawback]

20. In para 7.05(a), the following sentence is inserted after sentence number 2:

"In all such cases where the above dates fall on or after 1st March, 2020, the date of filing of applications for refund of TED/Drawback may be deemed to be extended up to 30th September, 2020."

21. In para 7A.01(d), the following sentence is added at the end: "Application for refund of such claims for the quarter ending 31st March, 2019 and 30th June, 2019 may be filed up to 30th September, 2020."

[Para 9.02 - Late Cut]

22. In para 9.02, the following sentence is added at the end:

"Last date of submission of application, for the purpose of late cut, would be taken as that extended vide Public Notice No. 67/2015-20 dated 31st March, 2020."

B. In the Appendices & Aayat Niryat Forms:

(i) In clause 6 of Appendix-6E, the following sentence is added at the end:

"QPR for quarters ending March, 2020 and June, 2020 and APR for Financial year ending on 31.03.2020 can be filed up to 30th September, 2020."

(ii) In clause 6(A) of Appendix 6E, the following sentence is added at the end:

"Monthly reports for months ending February, 2020 to June 2020 can be filed up to 31st July, 2020."

(iii) In clause (viii) of Appendix 6H, the following sentence is added at the end:

"However, for the claims of quarters ending 30th September and 31st December 2019, the last date of filing applications for refund of CST is extended up to 30th September, 2020."

(iv) Notification No. 17/3/2018-EP (Agri.IV) dated 17.03.2020 of the Department of Commerce, extending validity of the TMA scheme upto 31.03.2021is added to Appendix-7(A) A.