0 (RE–2013)/2009-2014 dated 7-9-2013
Non-insistence on sequencing of import of gold being followed by export of gold jewellery/articles of gold
To be Published in the Gazette of India Extraordinary
Notification No. 40 (RE–2013)/2009-2014 Subject: Non-insistence on sequencing of import of gold being followed by export of gold jewellery/articles of gold. S.O.(E) In exercise of powers conferred by Section 5 of the Foreign Trade (Development & Regulation) Act, 1992 (No. 22 of 1992), read with paragraph 2.1 of the Foreign Trade Policy, 2009-2014, as amended from time to time, the Central Government hereby notifies the following: 2. Chapter 71 of ITC(HS) 2012 Schedule 1 stipulates that import of gold is ‘subject to RBI regulations’. The Reserve Bank of India has issued certain guidelines including A.P. (DIR Series) Circular No.25 dated August 14, 2013 on the operational aspect of the scheme of import of gold. Para 2(f) of the circular No.25 states: “(f) Any authorization such as Advance Authorization / Duty Free Import Authorization (DFIA) is to be utilized for import of gold meant for export purposes only and no diversion for domestic use shall be permitted. “ 3. This condition (f) is getting interpreted as every import under Advance Authorisation /DFIA has to be followed by a corresponding export. Normally import precedes export under AA/DFIA but in certain cases export may precede import. It is necessary that every import under AA/DFIA must be duly accounted for by corresponding exports without insisting on the sequence: import preceding export. 5. Effect of this Notification: Import of gold under AA/ DFIA would not necessarily be followed by export but each import has to be accounted for. (Anup K. Pujari) (Issued from 01/ 94 / 180 /88 / AM11 / PC-4) |