Import inputs duty-free.
Export with stronger compliance control.
Advance Authorisation advisory for exporters seeking duty-free import of raw materials and inputs under FTP 2023, with support from eligibility review to redemption.
Duty-free input imports for exporters under
India's Foreign Trade Policy
Our Advance Authorisation Advisory helps eligible exporters import inputs without payment of applicable customs duties, subject to prescribed input-output norms, value addition, end-use conditions and export obligation compliance.
The service is designed for manufacturer exporters and merchant exporters tied to supporting manufacturers who want to reduce duty cost while maintaining a defensible DGFT and Customs compliance trail.
"Advance Authorisation enables eligible exporters to import inputs without payment of basic customs duty and other duties covered by the applicable customs exemption, subject to fulfilment of the conditions prescribed under the Foreign Trade Policy, Handbook of Procedures and Customs notifications."
1. Duty-free Import of Raw Materials
We help exporters identify eligible raw materials, components, packing materials, consumables and other inputs required for manufacturing export products, and align the import plan with the correct Standard Input Output Norms (SION), ad-hoc norms, self-declaration route or Norms Committee approval route.
- Notification and SION mapping
- Application strategy and ANF support
- Duty saving estimate
- Import planning checklist
2. Input-output Mapping
Input-output mapping is the backbone of Advance Authorisation compliance. The import entitlement must be linked to the quantity and description of export products through SION, prior norms, ad-hoc norms, self-declaration or Norms Committee fixation, as applicable.
- SION review
- Bill of material and consumption ratio mapping
- Wastage and yield analysis
- Technical justification for norms
3. Documentation
Advance Authorisation requires disciplined documentation from application to redemption. Weak documentation can lead to delays, customs queries, duty demand, interest exposure or difficulty in closure of authorisation.
- Application documents
- Import and export document review
- Consumption and stock records
- e-BRC and shipping bill reconciliation
4. Redemption Support
Redemption or closure is the final compliance step. It confirms that the exporter has discharged the export obligation and completed the documentation required for closure of the authorisation.
- Redemption application support
- Import-export reconciliation
- Deficiency response drafting
- Bond/EODC closure coordination
Who Can
Benefit
The service is relevant for exporters who import inputs for manufacturing or processing goods meant for export. It is generally available to manufacturer exporters and merchant exporters tied to supporting manufacturers, subject to eligibility under Chapter 4 of FTP 2023 and the Handbook of Procedures.
Manufacturer Exporters
Exporters with regular production facilities importing materials directly incorporated into their output processing.
Merchant Exporters
Merchant exporters tied to supporting manufacturers who are managing processing operations under compliance agreements.
Recurring Importers
Exporters with repeat orders, high input duty incidence, stable product specifications, or recurring import-export cycles.
Cost Optimisers
Businesses seeking duty cost optimisation where inputs are specialised, customised or not competitively available domestically.
Scheme
Focus
We focus on aligning your dynamic operational imports with the precise regulatory boundaries of the Foreign Trade Policy.
Scheme focus
Duty-free import of inputs physically incorporated in export products, including eligible fuel, oil and catalysts where permitted.
Primary users
Manufacturer exporters and merchant exporters tied to supporting manufacturers with IEC and compliant export operations.
Core compliance
Correct norms, documentation, export obligation monitoring and redemption/closure before DGFT.
Export Obligation
— At a Glance
The duty-free benefit is conditional on fulfilment of export obligation, prescribed value addition and other scheme-specific conditions. Export obligation must be monitored at authorisation level to ensure timely completion, correct product linkage and documentary evidence.
5. Export Obligation: Our advisory covers export obligation calculation, timeline monitoring, value addition review, shipping bill endorsement checks, shortfall analysis, extension strategy, regularisation support and risk review for delays or mismatches.
Tracking Systems: We build tracking tools so management can see the status of each authorisation, imports made, exports completed, pending obligation, realisation status and approaching compliance deadlines.
Advisory
Workflow
Five clear phases. End-to-end alignment. We handle evaluation, execution, monitoring, and clean closure.
Fitment review
We review IEC status, product category, export capability, supporting manufacturer arrangement, past export performance, compliance history and feasibility of meeting export obligation within the permitted period.
Norms and input mapping
Our team prepares a practical mapping of export product, imported input, consumption ratio, wastage, technical justification, product specification and supporting manufacturing records.
DGFT application support
Our work covers scheme selection, duty benefit estimation, bill of material review, import-export linkage, DGFT application support and Customs clearance coordination so that duty-free imports are backed by a clear compliance trail.
EO monitoring
Continuous dynamic mapping of incoming shipping configurations, value limits, material utilization profiles, and approaching regulatory target thresholds.
Redemption and closure
We assist in compiling redemption applications, reconciling import and export data, matching e-BRCs, preparing utilisation and consumption summaries, addressing DGFT deficiencies, coordinating closure submissions and supporting bond cancellation.
Compliance Risks to Manage
Weak structure or poor documentation inside your active input procurement can cause quick disruption.
Over-Import & Deviations
Incorrect input claims or over-importing outside specified norms can trigger major hurdles during the final redemption stage.
Documentation Delays
Weak documentation structures lead to protracted delays, sudden customs queries, duty demand, or active interest exposure.
Closure Discrepancies
Mismatched records or incomplete e-BRC tracking keep open authorisations vulnerable during post-export compliance scrutiny.
Our objective is to reduce closure delays, prevent post-export disputes and ensure the duty benefit claimed under Advance Authorisation remains sustainable during future scrutiny.
Check Advance Authorisation Fit
CTAShare your export product, import input list and expected shipment plan. Our team will review whether Advance Authorisation is commercially viable and compliance-ready for your business.
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