DGFT Relaxes Provision Of 'Bill Of Export' Submission For Supplies Made To The SEZ Units

One of the documentary criteria outlined in the 'Guidelines for Applicants' section of ANF-4F (Application for Redemption) for supplies supplied to SEZ units under Advance Authorisation. The requirement specifies "EP copy of the shipping bill(s) including details of the cargo effected or bill of export in case of export to SEZ."

The Foreign Trade Policy requires the submission of a "Bill of Export" for supplies provided to SEZs.

Several exporters contested the requirement in several High Courts around the country, citing problems they experienced as a result of the provision's non-availability during the time covered by FTP 2009–14. The Courts have awarded relief to advance authorisation holders in the majority of situations.

The DGFT has decided to relax the requirement of submitting a "Bill of Export" in the event of advance authorization exports to SEZ units for all such shipments made prior to April 1, 2015.

For the purpose of discharge of export obligations under Advance Authorisations, in the case of supplies made to SEZ units prior to April 01, 2015, the exporters can submit corroborative evidence in lieu of a "Bill of Exports".

Corroborating evidence may include the ARE-I form duly attested by the AA holder's jurisdictional Central Excise/GST Authorities. Evidence of receipt of the supplies by the recipient in the SEZ and evidence of payment made by the SEZ unit to the AA holder.

Policy Circular No. 39/2015-20

Dated June 7, 2022

Click Here To Read/Download Circular