Relaxed requirement for submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorization

The Directorate General of Foreign Trade vide circular dated 1st June 2022 has Relaxed requirement for submission of ‘Bill of Export’ as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorization. Exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as:

1. ARE-f form duly attested by jurisdictional Central Excise/GST Authorities of AA holder.
2. Evidence of receipt of the supplies by the recipient in the SEZ
3. Evidence of payment made by the SEZ unit to the AA holder

This Policy Circular is issued with the approval of DGFT.