 |
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B.
|
|
|
Additional documents required in case of issue of Advance
License for Annual Requirements:
 |
Statement of exports made in the preceding licensing
year duly certified by a Chartered Accountant/Cost and
Works Accountant in the format given in Appendix 26. |
|
|
Self certified copy of the manufacturing license of
the applicant firm or his supporting manufacturer.
|
|
|
|
Additional documents required in case of issue of DFRC:
|
|
In
case of physical exports
|
|
EP copy of the Shipping Bill or Bill of Export
(only in case of exports through notified land
Customs under paragraph 4.19) |
|
|
Bank Certificate of Exports and Realisation as
given in Appendix 22A or Foreign Inward Remittance
Certificate (FIRC) in the case of direct
negotiation of documents or Appendix 22D in the
case of offsetting of export proceeds with
approval of RBI. In case of FIRC, a declaration
from the exporter that the remittance is in
respect of Shipping Bill(s) No ____________ DTD
_________ shall also be furnished. |
|
|
Statement of exports/supplies giving separately
each Shipping Bill number/Bill of export number
and date, FOB/ FOR value in Indian rupees as per
Shipping Bill/ Bill of export and description of
the resultant product. |
|
|
|
In
case of deemed exports
|
|
Copy of the invoice duly signed by the unit
receiving the material and their jurisdictional
excise authorities certifying the item of supply,
its quantity, value and date of such supply.
However incase of supply of items, which are
non-excisable product(s), a project authority
certificate (PAC) certifying quantity, value and
date of such supply would be acceptable in lieu of
excise certification. Not withstanding the above,
in respect of supplies to EOU, a copy of ARE-3
duly signed by the jurisdictional excise
authorities certifying the item of supply, its
quantity, value and date of such supply shall be
furnished. |
|
|
Payment certificates from the project authority as
per Appendix-22C or payment certificate or bank
certificate of payment for domestic supplies as
per Appendix 22b which ever is applicable. |
|
|
Statement of supplies giving separately each
supply invoice number and date, FOR value in
Indian rupees as per invoice and description of
the resultant product.
|
|
|
|
|
In
cases where import of fuel has been sought for the grant
of Advance License/ Advance License for Annual
Requirements/ DFRC (excluding Advance license applications
for ad-hoc norms and those under Para 4.7 of Handbook)
|
|
Self certified copy of the permission issued to the
manufacturer exporter by the competent authority
(concerned State Electricity Board or Power
Corporation or Regulatory Commission of the State)
under Section 44 of the Electricity (Supply) Act, 1948
for the installation of captive power plant based on
the specified fuel unless the permission is
specifically waived by the State Electricity Board;
and |
|
|
Self certified copy of the letter intimating the date
of commissioning of the captive power plant from the
concerned authority which issued the permission letter
is to be submitted. |
Note:
The
import of only such fuel(s) shall be allowed which have/
has been specified in the said permission.
|
|
|
Additional documents required in case of supplies under
deemed export/intermediate supplies under Advance License
Scheme:
|
|
Invalidation Letter in case of supplies to
|
|
An EPCG license holder; |
|
|
An Advance License holder; |
|
|
|
Project Authority certificate in case of supplies
other than above and to EOU/ EHTP/ STP/BTP units;
|
|
|
|
Additional documents required in case of issue of Advance
License under Para 4.7 of Handbook
|
|
Information as per Appendix-11A. |
|
|
Technical Details of the export product as per the
details given in Appendix 33 |
|
|
Chartered Engineer certificate certifying the import
requirements of raw materials in the format given in
Appendix 32B |
|
|
Production and Consumption data of the
manufacturer/supporting manufacturer of the preceding
three licensing years, duly certified by the Chartered
accountant/ Cost & Works Accountant/ Jurisdictional
Excise Authority.
|
For GEM REP applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft evidencing payment of
application fee in terms of Appendix 21B. |
|
|
Bank
Certificate of Export and Realisation in the format given
in Appendix 22A evidencing realisation of exports
proceeds/sales proceeds. |
|
|
Export
Promotion (EP) copy of Shipping Bill(s) in Original.
(Photocopy of the EP copy of Shipping Bill duly endorsed
may be returned for utilization/re-import purposes when
the exports are made on consignment basis). |
|
|
Customs attested invoice. |
|
|
In
case of application for Replenishment license under
paragraph 4A.28 of this Handbook, an applicant will be
required to submit documents as given at S.No.1 above and
Statement of Exports made during the preceding licensing
year duly certified by Chartered Accountant/Cost & Works
Accountant in the format given in Appendix 26.
For
Diamond Imprest applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
Self
certified copy of valid RCMC. |
|
|
Self
certified copy of Export Order. |
|
|
Statement of exports of cut and polished diamonds made
during the preceding three licensing years duly certified
by Chartered Accountant/Cost & Works Accountant in the
format given in Appendix 26. The value of exports made
towards fulfillment of export obligation under Diamond
Imprest License shall be shown separately.
For DEPB
applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
Export
Promotion (EP) copy of Shipping Bill(s). In case of
exports through notified land Customs under paragraph
4.40, Bill of Export may be accepted in lieu of Shipping
Bill. |
|
|
Bank
Certificate of Exports and Realisation as given in
Appendix 22A or Foreign Inward Remittance Certificate
(FIRC) in the case of direct negotiation of documents or
Appendix 22 D in the case of offsetting of export proceeds
with the approval of RBI. In case of FIRC, a declaration
from the exporter that the remittance is in respect of
Shipping Bill(s) No. ____________ DTD _________ shall also
be furnished
For EPCG
License applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
Self
certified copy of Drug Manufacturing License in case of
export of Pharmaceutical product or self certified copy of
IEM/SSI Registration Number in case of other products or a
self certified copy of Service Tax Registration in case of
Service Providers. |
|
|
Certificate from a Chartered Engineer in the format given
in Appendix 32A certifying: |
|
|
|
|
the end use/nexus of machinery sought for import under
EPCG Scheme in the pre production/production/post
production activity of the exported goods/services
(explaining the end use of machinery in detail);
and/or |
|
|
the essentiality of spare parts sought for import and
its required quantity for existing machinery
manufacturing the goods to be exported/ machinery
sought for import; and/or |
|
|
complete usage of equipments/goods sought for import
under the EPCG Scheme for supply of service to
overseas customers/ service consumers of any other
country in India to earn free foreign exchange/supply
of service in India relating to export paid in free
foreign exchange. |
|
|
|
Statement of exports made/services rendered by the
applicant firm in respect of the same/similar export
product/services rendered during the preceding three
licensing years duly certified by a Chartered
Accountant/Cost and Works Accountant in the format given
in Appendix 26. |
|
|
In
case of import of spares for existing plant and machinery,
a list of plant/machinery already installed in the
factory/premises of the applicant firm/supporting
manufacturer for which the spares are required, duly
certified by a Chartered Engineer or jurisdictional
Central Excise authorities. |
|
|
In
case of EPCG applications made by EOU/SEZ units, a self
certified copy of the `No Objection Certificate’ from the
Development Commissioner concerned showing the details of
the capital goods imported/indigenously procured by the
applicant firm, its value at the time of import/sourcing
and the depreciated value for the purpose of assessment of
duty under the Scheme is to be submitted.
Note:
In case of Service Providers, who are not registered with
Service Tax authorities (and a declaration in this regard
has been submitted at Serial no. 13 (f) of Part 4 of the
application), a registration certificate from FIEO is to
be submitted. In such cases, address of the jurisdictional
Central Excise Authority under whom the proposed CG is to
be installed may not be insisted upon.
|
|
|
Copy
of previous EPCG License (in case application is made
under EPCG Technological Upgradation Scheme).
For
Served from India Scheme applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
Self
certified copy of the Balance Sheet filed with Income Tax
Authorities for the relevant year(s). |
|
|
Self
certified copy of Service Tax Registration (in cases where
Service provider is registered with Service tax
authorities).
For
Vishesh Krishi Upaj Yojana applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21b. |
|
|
Export
promotion (EP) copy of Shipping Bill(s). In case of
exports through notified land Customs under paragraph
4.40, Bill of Export may be accepted in lieu of Shipping
Bill. |
|
|
Bank
Certificate of Exports and Realisation as given in
Appendix 22A or Foreign Inward Remittance Certificate
(FIRC) in the case of direct negotiation of documents or
Appendix 22D in the case of offsetting of export proceeds
with the approval of RBI. In case of FIRC, a declaration
from the exporter that the remittance is in respect of
Shipping Bill(s) No. ____________ DTD _________ shall also
be furnished.
For
Target Plus Scheme applications
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
Self
certified copy of valid RCMC. |
|
|
Self
certified copy of the Balance Sheet filed with Income Tax
Authorities for the relevant year(s)
|
|
|
Statement of exports made duly certified by a Chartered
Accountant/Cost and Works Accountant in the format given
in Appendix 26.
For Duty
Drawback on All Industry Rates/Fixation of Drawback
Rates/Refund of Terminal Excise Duty
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B. |
|
|
In
case of Refund of Terminal Excise Duty/Duty Drawback
|
|
|
|
|
Supply invoices certified by Project Authority or self
certified or excise attested invoices. In case of 100%
EOUs/STP/EHTP units, a complete AR-3A/ supply invoice
certified by the bond officer is to be furnished. |
|
|
Payment certificate issued by the Project Authority as
per Appendix 22C. For supply to EOU units the
certificate to be given regarding receipt of payment
through normal banking channel in the form given in
Appendix- 22B. However, in respect of supplies under
paragraph 8.2 (d), (e), (f), (g) and (j), wherever
eligible for refund of TED, if the applicant is not
able to furnish payment certificate, he may
alternatively furnish the copies of the excise
invoices showing the receipt of the material by the
Project Authority duly countersigned by the authorized
person for this purpose as given in note (3) of
Appendix-27, in lieu of payment certificate.In such
cases, the applicant shall furnish the copies of the
excise invoices showing the receipt of the material by
the Project authority duly countersigned by the
authorized person for this purpose as given in note
(3) of Appendix-27 in lieu of payment certificate. |
|
|
Photocopy of complete A.R.O./Back to Back LC |
|
|
Photocopy of the purchase order/L.O.I/contract (self
certified). |
|
|
Original input stage Invoices with corresponding
ER-1/ER-3 duly certified by Excise authorities or self
certified invoice showing the Terminal Excise Duty
paid. |
|
|
In
respect of supplies under paragraph 8.2(d), (e) (f)
(g) and (j), the applicant shall furnish a copy of the
project authority certificate as given in Appendix-27. |
|
|
|
Additional documents to be submitted wherever brand rate
of duty drawback is being claimed: |
|
|
|
|
DBK I duly certified by a Chartered Engineer in the
format given in Appendix |
|
|
DBK II, IIA, III & III-A, duly certified by a
Chartered Accountant along with self certified
non-availment of CENVAT credit
|
|
|
Photocopies of Bill of Entries along with relevant
Import Invoices. |
|
|
Original input invoices with corresponding ER-1/ER-3
duly certified Central excise authorities or
self-certified invoices showing payments of excise
duty in support of the details shown in DBK-III and
DBK-IIIA in the format given in Appendix
Note:
In case of public sector undertaking, the DBK
statements may be signed/ certified by the Head of
Production and Head of Finance department.
|
For Enhancement in CIF/FOB Value or Revalidation or EO
extension of License
|
|
|
Bank
Receipt (in duplicate)/Demand Draft/EFT details evidencing
payment of application fee in terms of Appendix 21B or
otherwise as per Policy/Procedures. |
|
|
License in Original
For
Fixation/Modification of Standard Input Output Norms
(SION)
|
|
|
Technical Details of the export product as per the details
given in Appendix 33 |
|
|
Chartered Engineer certificate certifying the import
requirements of raw materials in the format given in
Appendix 32B |
|
|
Production and Consumption data of the
manufacturer/supporting manufacturer of the preceding
three licensing years as given in serial no 3 of sub
section XII, duly certified by the Chartered accountant/
Cost & Works Accountant/ Jurisdictional Excise Authority.
For
Fixation of DEPB Rates/Fuel rates
|
|
|
In
support of data furnished at serial no. 3, 4 and 5 of sub
section XIII, minimum 5 Shipping Bills /Bills of Entry
(self certified copies) should be submitted for each item
of export/ import during the past one year. This may
however be restricted to two Shipping Bills/Bills of
Entry/per month for exports/ imports made during the past
one year. Alternatively in lieu of the Bills of Entry, the
firm may submit copies of Customs data for imports
containing the name of the raw materials, quantity, CIF
value, name of the importers, port of import etc.
|
|
|
International price of items of import as obtained from
international journals/ magazines are to be submitted only
in support of actual imports as given in serial no 3 and 5
of sub section XIII. |
|
|
If the
applicant has insufficient data on the items of
import/export, he may also submit data and documents of
other exporters of the same export product.
|
|
|
5
copies of the application should be submitted. However,
only two copies of the supporting documents viz. relevant
Shipping Bills/ Bills of Entry is to be submitted in
support of all the data as furnished by the applicant. |
|
|
A copy
of the application and supporting documents should
simultaneously be submitted to the concerned Export
Promotion Council/Commodity Board. |
|
|
Data
sheet as per Appendix-11B |
|
|
In
case of application for fixation of fuel rate, self
certified copy of permission letter issued by the
competent authority under Section 44 of the Electricity
Supply (Act), 1948 for installation of Captive Power Plant
stipulating among other things, the specific fuel to be
used by such plant.
Note:
The DEPB rate shall be fixed only for those products for
which Standard Input Output Norms have been notified. In
case of an export product for which Standard Input Output
Norms is not fixed, the applicant has to first apply for
fixation of SION.
For
Redemption of Advance License
|
|
|
For
physical exports:
|
|
Bank Certificate of Exports and Realisation in the
form given at Appendix 22A or Foreign Inward
Remittance Certificate (FIRC) in the case of direct
negotiation of documents or Appendix 22D in case of
offsetting of export proceeds. However, realisation of
export proceeds shall not be insisted if the shipments
are made against confirmed irrevocable letter of
credit or bill of exchange is unconditionally
Avalised/ Co- Accepted/ Guaranteed by a bank and the
same is confirmed by the exporter’s bank and certified
by the bank in column 14/15 of Appendix 22A. |
|
|
EP
copy of the shipping bill(s) containing details of
shipment effected or bill of export in case of export
to SEZ |
|
|
A
statement of exports giving details of shipping bill
wise exports indicating the shipping bill number,
date, FOB value as per shipping bill and description
of export product |
|
|
A
statement of imports indicating bill of entry wise
item of imports, quantity of imports and its CIF
value.
|
|
|
|
For
deemed exports
|
|
A
copy of the invoice or a statement of invoices duly
signed by the unit receiving the material and their
jurisdictional excise authorities certifying the item
of supply, its quantity, value and date of such
supply. However in case of supply of items which are
non excisable or supply of excisable items to a unit
producing non excisable product(s), a project
authority certificate (PAC) certifying quantity, value
and date of supply would be acceptable in lieu of
excise certification. However, in respect of supplies
to EOU/EHTP/ STP/ BTP, a copy of ARE-3 duly signed by
the jurisdictional excise authorities certifying the
item of supply, its quantity, value and date of such
supply can be furnished in lieu of the excise attested
invoice (s) or statement of invoices as given above. |
|
|
Payment certificate from the project authority in the
form given in Appendix-22C In the case of Advance
License for Intermediate Supplies/ deemed exports,
supplies to the EOUs/EHTPs/STPs/BTPs, documentary
evidence from the bank substantiating the realisation
of proceeds from the License holder or
EOUs/EHTPs/STPs/BTPs, as the case may be, through the
normal banking channel, shall be furnished in the form
given at Appendix 22B. However realisation of proceeds
shall not be insisted upon if the shipments are made
against confirmed irrevocable inland letter of credit
or inland bill of exchange is unconditionally
Avalised/ Co- Accepted/ Guaranteed by a bank and the
same is confirmed by the exporters bank and certified
by the bank in column 5/6/7 of Appendix 22B |
|
|
A
statement of supplies giving details of supply
invoices and indicating the invoice number, date, FOR
value as per invoices and description of product |
|
|
A
statement of imports indicating bill of entry wise
item of imports, quantity of imports and its CIF value
|
Statement of Export/Redemption of EPCG License
|
|
|
For
Physical Exports:
|
|
Consolidated statement of exports made or individual
statements (bank/authorized dealer wise) in sub
section XV duly certified by a Chartered Accountant as
per format given in Appendix 26 and bank evidencing
exports and realisation in freely convertible.
However, in case of exports made under an irrevocable
letter of credit or a bill of exchange is
unconditionally Avalised/ Co- Accepted/Guaranteed by a
bank and the same is confirmed by the exporters bank,
realization of export proceeds would not be insisted
upon provided the final receipts are in free foreign
exchange and a confirmation is given by the Bank in
this regard.
|
|
|
|
For
Deemed Exports:
|
|
Copy of ARO/Back to Back Inland letter of Credit or
Advance License for Intermediate Supplies or Supply
invoices or ARE 3 duly certified by the Bond Office of
EOU concerned showing that supplies have been
received.
Evidence of having received the payment through normal
banking channel in the form given in Appendix 22B or a
self certified copy of payment certificate issued by
the Project Authority concerned in the form given in
Appendix-22C.
|
|
|
|
For
Services rendered:
|
|
Consolidated statement or individual statements
(bank/authorized dealer wise) of services rendered as
given in sub section XV duly certified by a Chartered
Accountant as per format given in Appendix 26 and
bank/authorized dealer evidencing foreign exchange
earning received through normal banking channel. |
|
|
Copy of license showing the date of clearance of the
first consignment |
|
|
Customs purpose copy of EPCG License |
|
|
At
the time of redemption, the license holder shall also
submit certificate from the Independent Chartered
Engineer confirming the use of spares so imported
under the Scheme in the installed capital goods on the
basis of stock & consumption register maintained by
license holder.
|
For EO Refixation under EPCG License
|
|
|
EPCG
License in original.
For
Clubbing of Licenses
|
|
|
Advance License (s) / EPCG License (s) in original
Statement
of Imports made under Served from India Scheme/ Target
Plus Scheme
|
|
|
Self
certified copy of License.
For
Refund of Application Fee
|
|
|
Copy
of Bank Receipt/Demand Draft against which the refund is
being claimed
|
