Trade Notice No. 13 AM13


Nishtha Bhavan, 48, Vithaldas Thackersey Marg, Churchgate, Mumbai-400 020



TRADE NOTICE NO.13/AM13  DATED: 18th September, 2012


            Subject:  Check List for Redemption/EODC in case of Advance Authorisation


            In order to bring transparency and uniformity in the office working, a Check-list for submission of application in regard to Redemption/EODC in case of Advance Authorisation has been formulated.  This check-list is as per Chapter 4 of the Foreign Trade Policy 2009-14, Chapter 4 of the Hand Book of Procedures 2009-14 (Vol.I) (Paras 4.25, 4.26, 4.27, 4.28, 4.29, 4.30 & 4.30A), and ANF-4F as given in Appendices to the Handbook of Procedures (Volume I).


            The Check-list has three sections as follows:


1.      Documents Section: Section giving the list of documents which are required to be submitted by the applicant,

2.      Additional Documents Section: Documents which are required to be submitted by some of the applicants as is relevant,

3.      Note Section:  Exporters have been indicated certain points which they should check on, before submitting the application and the relevant documents in the said regard.


Check List for Redemption/EODC in case of Advance Authorisation

(Para 4.25, 4.26, 4.27, 4.28, 4.29, 4.30 & 4.30A of HBP)

(Prepared by Addl. DGFT, Mumbai)



Whether following documents have been submitted

Total number of pages in the relevant document





Covering letter signed by authorised signatory



Two copies of ANF 4F duly filled in, each individual page signed by the applicant



Consumption register as per Appendix 23 duly signed by CA/CWA  *(note)[1] (Para 4.30 of HBP, Vol.1)



In case of any CENVAT credit facility on inputs availed for exported goods, an independent Chartered Accountant or Central Excise Superintendent certification in the said regard should certify that the imported material has been/would be utilised only in the manufacture of dutiable goods even after completion of export obligation.  In case the item of export is non-excisable or the unit is non-excisable, documentary proof regarding the same or CA/Central Excise authority certified declaration confirming non-availment of CENVAT credit.



Statement of imports



In case of a pharmaceutical product manufactured through Non Infringing (NI) process, duly filed in Appendix 23A duly verified and certified by the jurisdictional Central Excise Authority on consumption of inputs against the advance authorisation.



For Physical exports


Original Bank Certificate of Exports & Realisation as per Appendix 22-A or Appendix 22-D/ FIRC/ Irrevocable Letter of Credit (Status holder)/ Confirmed irrevocable Letter of Credit (non-status holder)/ proof of RBI write off on export realisation (as applicable) duly signed by the bankers



In case of direct negotiation of documents/FIRC in lieu of BRC and copy of RBI permission (as per Para 2.26.2 of HBP)



In case of offsetting of export proceeds Appendix 22D in lieu of BRC and specific permission of RBI (refer Para 2.57 of HBP)



In case of RBI write off on export realisation, the following documents:


Copy of permission letter from RBI


Copy of certificate from Foreign Mission of India regarding fact of non-recovery of export products



EP copy of shipping bills/ Bills of exports as relevant indicating File No./Authorisation No.



In case export product details/any other required details are missing/incomplete in the shipping bill(s), custom/ excise attested invoices/ARE 1



Statement of exports indicating shipping bill-wise exports and indicating shipping bill number, date, FOB value as per shipping bill & description of export product



For deemed exports



Copy of invoice/ statement of invoices / ARE-3, duly signed by jurisdictional excise authorities of recipient unit 



In case of supply of non-excisable goods or supply of excisable items to a unit producing non-excisable items, original certificate from buyer (PAC) having received the supplies certifying item of supply, quantity, value & date of receipt of supply



Payment certificate as per Appendix 22B or 22C/confirmed irrevocable L/C (non-status holder) as applicable



Statement of supplies giving details of supply invoices and indicating the invoice number, date, FOR value as per invoice and description of products



Additional Documents



Invalidation letter (in original) - if not submitted at the time of issuance of authorization.



LOP/ Green Card of 100% EOU and Legal Undertaking executed by EOU with Development Commissioner (self attested copies) -- if not submitted at the time of issuance of authorization.



In case of third party exports, disclaimer from third party



For regularization of bona fide default cases as per Para 4.28 of HBP the following documents as relevant:



Copy of challan towards payment of customs duty and interest alongwith calculation sheet.  However, customs duty payment can be made through surrender of valid duty credit issued under Reward Schemes.  Interest, however, has to be paid in cash only.



In case import item is restricted as per Import Policy, then

a)Proof of payment (TR challan in Central Bank of India)  equivalent to 3% of CIF value of unutilized imported material and

b)      Separate authorisation for excess import of that restricted item. (Para 4.28(a)(ii) of HBP, Vol.1)



In case of shortfall in Value Addition, challan from Central Bank of India for amount equal to 1% of shortfall in FOB (Para 4.28 (b) & (c) of HBP, Vol.1)




  1. Kindly ensure that the net content of input is properly accounted for as per norms stipulated in the authorisation, and the same indicated in (a) shipping bills (for physical exports) and (b) invoices (in cases of deemed exports)
  2. In case of authorisation issued with pre-import condition, kindly ensure pre-import condition has been complied with.
  3. Kindly ensure File No./Authorisation No. has been endorsed on the export/supply documents furnished
  4. In case of exports through third party, names of both authorisation holder and third party should be indicated in export documents
  5. FOB value of exports shall be arrived at after excluding the Foreign Agency Commission, if any. This provision shall be applicable for authorisation issued on or after 1.4.2008.

(End of Check List)



The check-list would facilitate exporters to carryout due diligence before submitting her/his application so that the application which are complete in all respects are available for processing in the Department within the specified timelines.  The check-list would also ensure that the processing of the case is not delayed for want of certain documents/additional documents/information on which the office may have to issue deficiency letters.


The applicants are requested to kindly adhere to the check-list in full while submitting their applications for Redemption/EODC in case of Advance Authorisation in order to enable the office to process their applications expeditiously. 


The Addl. DGFT office, Mumbai has strengthened Counter Assistance and provided a facility to the exporters which can be utilised free of cost by the exporters.  The exporters can go to the Counter Assistants and get their application(s) checked for their completeness in terms of submission of documents.  If an application is okayed by the Counter Assistant, the sections will not issue deficiency for non-submission of any documents regarding the said authorisation/scrip/benefit.


For any queries/clarifications regarding the case, the exporters are requested to come directly to the office and not through their agents/consultants.


The above said check list is also attached in PDF format as a downloadable document which may be submitted along with the covering letter of the application.  [Download PDF]





                                                                                    (Dr. Kavita Gupta)

                                                               Additional Director General of Foreign Trade



[1] * This is required to be submitted to the RA at the beginning of each licensing year for all those authorisations which have been redeemed in previous licensing year and which have been issued on or after 13.5.2005. (The relevant file number wherein it has been submitted should be indicated)