What is the validity period of Advance Authorisation on Repeat Basis?

The standard validity period is 1-3 years from the date of authorization issue, as determined by the DGFT based on the applicant's export performance and compliance record. Repeat basis authorizations can be renewed for successive periods of 1-3 years each, subject to continued compliance with prescribed conditions.

How is the import duty exemption calculated under this scheme?

The exporter is exempted from Basic Customs Duty (BCD), Integrated GST (IGST), and applicable anti-dumping duties on imported raw materials and components. The exemption percentage is based on the input-output ratio prescribed by the DGFT for the specific product category. This ratio must be adhered to during reconciliation; excess imports trigger duty recovery at 10% interest per annum.

What happens if I fail to match imports against exports within the prescribed timeframe?

If exports are not executed within 24 months from the import date, the DGFT will demand recovery of differential duty (BCD + IGST + anti-dumping duty) plus interest at 10% per annum. Persistent non-compliance may result in suspension or cancellation of the authorization and potential blacklisting for future EXIM privileges.

Can I import consumables and spares under Advance Authorisation on Repeat Basis?

Yes, consumables (oils, lubricants, catalysts, dyes, chemicals) and spares directly used in manufacturing processes are eligible. However, they must be directly linked to the export product and clearly documented in the production process statement. Import of finished goods or items unrelated to the declared manufacturing activity is not permitted.

Is Advance Authorisation on Repeat Basis available for merchant exporters or only manufacturers?

The scheme is available for both manufacturers and merchant exporters. Merchant exporters can claim the benefit if they import finished goods or semi-finished products for re-export without further processing. However, the value-addition or supply chain nexus must be clearly demonstrated, and export history requirements remain the same (INR 1 crore+ in 12 months or INR 2 crore+ in 24 months).

Advance Authorisation on Repeat Basis

Advance Authorisation on Repeat Basis enables duty-free imports for recurring manufacturing and exports in India. Streamline supply chains with DGFT-approved repeat authorization scheme.

Prepare comprehensive application with IEC, export history, manufacturing process details, and 1-3 year import projection schedule through DGFT or relevant EPC.
Submit application via DGFT ePlatform (SION or direct portal) with self-certification of Customs, tax, and GST compliance.
DGFT/EPC conducts pre-examination and verifies documents within 5-7 working days; applicant may be asked for clarifications or facility verification.
Upon approval, DGFT issues Advance Authorisation certificate with import value/quantity limits, validity period (1-3 years), and conditions; exporter receives authorization typically in 15-30 days.
Register authorization with Customs at port of import; submit commercial invoice, packing list, and authorization document with each import consignment for duty-free clearance.

Google VerifiedBusiness

500+Export Clients Served

End-to-EndEXIM Support

Book a Free Consultation Call

Share your details — our EXIM expert will call you back.

100% free, no obligation

We respond within 2 business hours

Dedicated expert for your service

What is Advance Authorisation on Repeat Basis?

Advance Authorisation on Repeat Basis is a special trade facilitation scheme under the Foreign Trade Policy (FTP) 2023-28 issued by the Directorate General of Foreign Trade (DGFT). This scheme permits exporters to import raw materials, components, and consumables without payment of Basic Customs Duty (BCD), Integrated Goods and Services Tax (IGST), and anti-dumping duty for manufacturing and subsequent export of goods. The "repeat basis" designation means that once an exporter establishes a successful track record with an initial Advance Authorisation, they can apply for renewal or extension of the same authorization repeatedly, subject to compliance with prescribed conditions.

Unlike a standard Advance Authorisation which is project or consignment-specific, the repeat basis variant streamlines operations for exporters with consistent, recurring import-export cycles. The authorization is issued by the DGFT through the concerned Regional Authority or Export Promotion Council (EPC) under the Customs Act, 1962 and the Foreign Trade (Development & Regulation) Act, 1992 (FTDR Act).

मूल्य निर्धारण

पैकेज	कीमत	विवरण
Standard	On request	Including document prep

प्रक्रिया

📋
Prepare comprehensive application with IEC, export history, manufacturing process details, and 1-3 year import projection schedule through DGFT or relevant EPC.
🔍
Submit application via DGFT ePlatform (SION or direct portal) with self-certification of Customs, tax, and GST compliance.
📝
DGFT/EPC conducts pre-examination and verifies documents within 5-7 working days; applicant may be asked for clarifications or facility verification.
✅
Upon approval, DGFT issues Advance Authorisation certificate with import value/quantity limits, validity period (1-3 years), and conditions; exporter receives authorization typically in 15-30 days.
📤
Register authorization with Customs at port of import; submit commercial invoice, packing list, and authorization document with each import consignment for duty-free clearance.

आवश्यक दस्तावेज़

Valid Importer-Exporter Code (IEC) certificate and supporting identity/address proof.
Export invoices and shipping bills for minimum 12 months preceding the application (demonstrating INR 1 crore+ export turnover).
Detailed manufacturing or supply chain process document explaining value-addition and import-export nexus.
Customs clearance history (past 24 months) from the port authority, confirming zero or minimal violations.
Income Tax Return (ITR) for the preceding financial year and income tax compliance certificate.
GST registration certificate and GST compliance statement with quarterly/annual return filings.
Bank statements or financial statements demonstrating working capital and operational capacity.
Schedule of import requirements projecting quantities, values, and end-use for the authorization validity period.
Self-certification declaration regarding Customs violations, anti-dumping duties, and regulatory compliance.
For renewal applications: reconciliation statement matching imports against exports from the previous authorization period.

अक्सर पूछे जाने वाले प्रश्न

शुरू करने के लिए तैयार?

मुफ्त परामर्श और कस्टम कोट प्राप्त करें।

परामर्श लें

Advance Authorisation on Repeat Basis

Advance Authorisation on Repeat Basis enables duty-free imports for recurring manufacturing and exports in India. Streamline supply chains with DGFT-approved repeat authorization scheme.

Prepare comprehensive application with IEC, export history, manufacturing process details, and 1-3 year import projection schedule through DGFT or relevant EPC.

Submit application via DGFT ePlatform (SION or direct portal) with self-certification of Customs, tax, and GST compliance.

DGFT/EPC conducts pre-examination and verifies documents within 5-7 working days; applicant may be asked for clarifications or facility verification.

Upon approval, DGFT issues Advance Authorisation certificate with import value/quantity limits, validity period (1-3 years), and conditions; exporter receives authorization typically in 15-30 days.

Register authorization with Customs at port of import; submit commercial invoice, packing list, and authorization document with each import consignment for duty-free clearance.

Google VerifiedBusiness

500+Export Clients Served

End-to-EndEXIM Support

What is Advance Authorisation on Repeat Basis?

पैकेज

कीमत

विवरण

Standard

On request

Including document prep

प्रक्रिया

📋

Prepare comprehensive application with IEC, export history, manufacturing process details, and 1-3 year import projection schedule through DGFT or relevant EPC.

🔍

Submit application via DGFT ePlatform (SION or direct portal) with self-certification of Customs, tax, and GST compliance.

📝

DGFT/EPC conducts pre-examination and verifies documents within 5-7 working days; applicant may be asked for clarifications or facility verification.

✅

Upon approval, DGFT issues Advance Authorisation certificate with import value/quantity limits, validity period (1-3 years), and conditions; exporter receives authorization typically in 15-30 days.

📤

Register authorization with Customs at port of import; submit commercial invoice, packing list, and authorization document with each import consignment for duty-free clearance.

आवश्यक दस्तावेज़

Valid Importer-Exporter Code (IEC) certificate and supporting identity/address proof.

Export invoices and shipping bills for minimum 12 months preceding the application (demonstrating INR 1 crore+ export turnover).

Detailed manufacturing or supply chain process document explaining value-addition and import-export nexus.

Customs clearance history (past 24 months) from the port authority, confirming zero or minimal violations.

Income Tax Return (ITR) for the preceding financial year and income tax compliance certificate.

GST registration certificate and GST compliance statement with quarterly/annual return filings.

Bank statements or financial statements demonstrating working capital and operational capacity.

Schedule of import requirements projecting quantities, values, and end-use for the authorization validity period.

Self-certification declaration regarding Customs violations, anti-dumping duties, and regulatory compliance.

For renewal applications: reconciliation statement matching imports against exports from the previous authorization period.

अक्सर पूछे जाने वाले प्रश्न

Advance Authorisation on Repeat Basis

What is Advance Authorisation on Repeat Basis?

मूल्य निर्धारण

प्रक्रिया

आवश्यक दस्तावेज़

अक्सर पूछे जाने वाले प्रश्न

संबंधित सेवाएं

श्रेणी के अनुसार

शुरू करने के लिए तैयार?

Advance Authorisation on Repeat Basis

What is Advance Authorisation on Repeat Basis?

मूल्य निर्धारण

प्रक्रिया

आवश्यक दस्तावेज़

अक्सर पूछे जाने वाले प्रश्न

संबंधित सेवाएं

श्रेणी के अनुसार

शुरू करने के लिए तैयार?