The Ministry of Commerce & Industry (MoC&I), on November 11, 2025, notified regarding the Clarification on Redemption of Advance Authorisations impacted by Erstwhile Rule 96(10) of the CGST Rules and imports effected between October 13, 2017, to January 09, 2019.
The following has been stated namely: -
• In continuation of the above, it is hereby clarified that the Export Obligation Discharge Certificate (EODC) shall not be withheld, provided all other requirements are duly fulfilled, in the following cases:
• Payment of IGST in Cash: Where IGST has been paid in cash at the time of clearance of import consignments under the AA Scheme during the period October 13, 2017 to January 09, 2019.
• Non-Availing of Duty Exemptions: Where the applicant has not availed exemption from IGST, Compensation Cess, or other levies (except Basic Customs Duty).
• Compliance with Pre-Import Condition: Where the applicant has complied with the prescribed pre-import and other procedural requirements under the Scheme.
[Policy Circular No. 07/2025-26]
