DGFT Revises Procedure For General Authorization For Export After Repair

Date:

The Directorate General of Foreign Trade (DGFT) has notified the amendment to Para 10.12(D) of the Handbook of Procedures 2023 which relates to the revised Procedure for General Authorization for Export after Repair (GAER).

Export of imported COMET items to the related entities and repair supply chain’ in the foreign country after repair in India will be allowed on the basis of a one-time General authorization for Export after Repair in India (GAER) subiect to post reporting on quarterly basis issued by DGFT, subject to the various conditions.

The SCOMET items were imported to a designated/authorized repair facility in India for the purpose of repair under a contract agreement/Master Service agreement (MS)/Electronic Manufacturer Agreement (EMS); or Imported under a contract agreement between Indian exporter, entities of repair facility (if different from exporter) and entity abroad defining ‘Statement of Work (SOW)’ ‘Scope of Work’ including conditions for undertaking repair in India.

The items are to be re-exported to only related entities® and repair supply chain’ in the foreign country.

The exporter is required to register and obtain General authorization for export after repair only once during the validity period. Subsequent export/re-export is subject to post reporting;

The exporter is required to provide Bil of Entry for the imported item while applying for GAER for the first shipment.

General authorization for export after repair shall be valid for a period of one e a r from the date of issue of General authorization subiect to subsequent post reporting(s) within 30 days from the date of such export:

Subsequent export would be allowed to the same entity and location to which the license has originally been issued. Note: Same entity would imply that (a) foreign buyer (b) consignee or intermediaries, if any (c) the end user are exactly the same for which authorisation has been issued to the applicant exporter.

There has been no change to the original characteristics/specifications of the C O M E T items) after repair and no value addition has been done during the repair work; No Export Authorisation would be granted when the initial export authorisation has been suspended, modified or revoked by country of import.

No Export authorisation would be granted for UNSC sanctioned destinations or countries/entities of high risk, as assessed by the IMWG, from time to time.

No details of’End Use’ and ‘End Use Certificate’ would be required.

GAER issued for specific item and specific entity (buyer/end user) shall not be applicable in case the re-export is of a different imported item or to a different entity or Authorised OEM. In such cases, either a newGAER authorization may be applied or application may be filed under Para 10.12(D) of HBP.

Certified / approved Internal Compliance Programme or demonstrating compliance to

the ICP of the foreign company or ICP certified by the compliance manager of that

company shall be mandatory, [only for intra-company transfers].

Authorized Economic Operator (AEO) Certification along with ICP compliance shall be

mandatory, [for re-export to vendors/OEMs].

Notification Details

Public No. 50/2024-25

Date: 10/03/2025

Read More: Mismatch In Goods Description and Missing E-Way Bill Establishes Tax Evasion Intention: Allahabad High Court

Mariya Paliwala
Mariya Paliwalahttps://jurishour.in/
Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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