Advance Authorisation

1. Application only by an IEC holder, online and digitally signed, to the jurisdictional Regional Authority (HBP 4.02)
2. If applicant is a branch or factory, its name must appear in the electronic RCMC and IEC (HBP 4.03)
3. Inputs must be physically incorporated in the export product (normal wastage allowed); fuel, oil, catalyst consumed in production may also be allowed (FTP 4.03)
4. Issued as per notified SION or on self-declaration basis (FTP 4.03(b))
5. Imported inputs are under Actual User condition and cannot be transferred, even after EO is met

• Duty-free import of inputs: exemption from Basic Customs Duty, additional duties, anti-dumping, countervailing and safeguard duties where applicable; IGST exemption for physical and deemed exports

1. Minimum value addition 15%; Tea 50%; Spices 25%; lower value addition items in Appendix 4D (FTP 4.09)
2. Import validity: 12 months from date of issue; one revalidation of 12 months allowed (HBP 4.39)
3. Export Obligation period: 18 months from date of issue; defence/aerospace/nuclear items 24 months or contract duration (HBP 4.40)
4. Exports made under AA are NOT eligible for RoDTEP under FTP 4.55(x); later notifications brought AA exports into RoDTEP (Notification 41/2026-27 lists AA holders as covered)

• Online application in ANF 4A with documents prescribed in ANF 4A uploaded (HBP 4.02, 4.04)

Electronic RCMC and IEC

• Chartered Engineer certificate in Appendix 4K where self-declaration route is used (HBP)
• For EODC/redemption: shipping bills / bills of export linked online, e-BRC or EDPMS realisation data, Appendix 4H statement (HBP 4.46–4.47)