DGFT Revises Procedures for Claiming Deemed Exports Benefits

· ANF 7A Revised with an Addition of GST Authority details

· ANF-7A: Application for Claim of TED Refund / Duty Drawback/Brand Rate Fixation

[DGFT Public Notice No. 35/2025-26 dated 10 December, 2025]

Effect of this Public Notice: Above amendments are made to bring more clarity regarding jurisdiction for RAs/EOUs for claiming Deemed Export benefits procedure has been streamlined for smooth administration of the scheme. ANF 7A also has been revised.

Subject: Amendments in Chapter 7 of the Handbook of Procedures and ANF 7A.

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the foreign Trade Policy 2023, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendment/correction in ANF 7A and Chapter 7 of Handbook of Procedures 2023:

Para No.	Existing Provision	Revised Provision
7.01	Procedure for claiming Benefits	General Provision
7.01	(a) Supplier / Recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned RA. (b) In case of supply of goods to an EOU, claim shall be filed with the concerned Development Commissioner. A DTA Unit shall claim benefits from the concerned RA.	(a) Supplier / Recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the Jurisdictional RA as per Appendix 1A except for category (b) mentioned therein. (b) For supply of goods to an EOU only, DTA supplier shall claim benefits from the Jurisdictional RA and recipient EOU unit shall file application to Jurisdictional Development Commissioner of SEZ as per Appendix 6J for claiming benefits provided supplier has not claimed any benefit from Jurisdictional RA.
7.02(a)	In respect of supply of intermediate goods to Advance Authorisation / DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.13 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption.	In respect of supply of intermediate goods to Advance Authorisation / DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.30 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption.
7.03	Eligibility criteria for claiming TED / Drawback	Procedure for claiming Benefits
7.03(a)	Application can be filed either by supplier or by recipient of goods, having IEC Number.	Application shall be filed online either by supplier or by recipient of goods, having IEC Number as per para 7.01 of HBP.
7.03 (c) and (e)	(c) In case supplier files claim for TED refund, it shall obtain a certificate for non- availment of CENVAT credit from the recipient of goods as per Annexure-I to ANF-7A and submit the same. In case recipient of goods is an applicant, then the applicant itself shall submit such certificate. (e) Claim can be filed only after payment is received in full, to the extent of supplies made.	(c) Applicant shall upload document as prescribed in ANF 7A, if any, at the time of online filing of application. No physical copy of application is required to be submitted to Regional Authority. (e) Claim can be filed only after payment is received in full, to the extent of supplies made for supplies covered in para 7.02A (a) to (c) FTP. However, for supplies covered in Para 7.02 B (d) to (g) of FTP, Para 7.05 (b) of HBP is applicable.
7.05(c)	<New Para>	An application under ANF 7A shall pertain to only one category of supply as specified in Para 7.02 of the FTP. Filing a single application for multiple categories of supplies under Para 7.02 of FTP is not permissible.

2. Revised ANF-7A of Appendices & ANFs of Handbook of Procedure is notified with immediate effect.

[Issued from File No. 01/92/180/78AM-26/PC-VI, e-file Computer No: 44687]