Page 24 - Craftcil Aug & Sep 2023

impex

2. In this regard, it is noticed that Regional Authorities are facing difficulties in determining the treatment to be
given for certain export-import scenarios in respect of Advance Authorisations issued in the period between 13.10.2017
to 09.01.2019.
3. In view of the above, the issues raised are accordingly clarified as follows:
S. No. Issue raised Clarification
I. In case Advance Authorizations under which exports have been Pre-import condition will not be
made in the period 13.10.2017 to 09.01.2019 and the import is considered to have been violated.
made on or after 10.01.2019, whether pre-import condition
will be considered to have been violated.

II. If Advance Authorizations were issued on or prior to 09.01.2019 Pre-import condition will not be applicable.
and imports were made on or after 10.01.2019, whether pre-
import condition will be applicable.
III. If against an Advance Authorization, import were partly made In such a scenario, the imports made on or
up to and including 09.01.2019 and remaining imports were after 10.01.2019 will not be subject to pre
made on or after 10.01.2019, whether imports made on or after import condition.
10.01.2019 will be subject to pre- import condition.

IV. In case of imports made under Advance Authorisation on In such a scenario, the imports will not be
payment of IGST and Compensation Cess, whether pre-import subject to pre-import condition irrespective
condition will be applicable. of date of import.

Impex # 4 Questions & Answers

Question : We have filed correct information in the GST return but still our refund amount has not been sanctioned.
What could be the issue?

Answer : In cases where the exporter files correct information in the GST returns, it gets successfully validated by the
GSTN and thereafter transmitted electronically to the Customs system wherein the GST return data is
matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and
the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited
to the exporter's bank account as registered with the Customs authorities. Wherever the matching fails on
account of some error, the refund does not get sanctioned. The matching between the two data sources is
done at invoice level and any mismatch of the laid down parameters results in errors.

Question : As per the condition of Advance Authorisation issued to us in March 2019, we have to provide a value
addition of 15%, but in fulfillment it comes up to only 7%. Please let us know that if 15% is not done
then what is the penalty?

Answer : Achieving 15% value addition is necessary. If value addition falls below the prescribed norm, an amount
equal to 1% of shortfall in FOB value in Indian Rupees is required to be deposited.

Question : Whether I need to register at the port of exports for the purpose of claiming and utilization and RoDTEP
Scrip?
Answer : Registration on the ICEGATE online portal and creation of the e-credit ledger seems to be sufficient
compliance to avail the benefit of the RoDTEP scheme. The registration at the port code of export as was
required under the erstwhile MEIS scheme is not required under this scheme. This is more so because the
entire mechanism of issuance, processing, generation, and utilization of the scrips is being carried out
through a common portal in the ICEGATE.

24 CRAFTCIL • August-September 2023