Public Notice No. 35/2025-26, Dated 10-11-2025
1. Overview
The Directorate General of Foreign Trade (DGFT) has issued a Public Notice revising Chapter 7 of the Handbook of Procedures (HBP) 2023 and the Application Form ANF-7A governing the procedure for claiming deemed export benefits under the Foreign Trade Policy (FTP).
The amendments streamline filing processes, clarify jurisdiction between Regional Authorities (RAs) and Development Commissioners (DCs), and improve alignment with related schemes such as Advance Authorisation (AA), DFIA, and TED refunds.
2. Revised Filing Framework for ANF-7A
2.1 Online Filing Now Mandatory
- Applications for deemed export benefits must be submitted online in ANF-7A.
- Filing requires a valid IEC number and uploading of all supporting documents.
- No physical documents are to be submitted to the RA.
This digital-only workflow ensures faster processing and reduces administrative burden.
2.2 Jurisdiction for Filing Applications
A. General Supplies (All categories except EOUs)
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Suppliers and recipients must file ANF-7A with the appropriate Jurisdictional RA as specified in Appendix 1A.
B. Supplies to EOUs (Export Oriented Units)
Separate procedures apply:
(i) DTA Suppliers
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Must file for benefits with their Jurisdictional RA.
(ii) EOU Recipients
- Must submit applications to the Jurisdictional Development Commissioner of SEZ in Appendix 6J,
- But only if the DTA supplier has not claimed any benefit from the RA.
This ensures no duplication of claims and clarity of responsibility between supplier and recipient.
3. Applications Linked to Advance Authorisation & DFIA
3.1 Supplies made against AA/DFIA
- Claims must follow Chapter 4 of HBP for duty-free inputs.
- This includes adherence to conditions for procurement, documentation, and entitlement claims.
4. TED Refunds
- Terminal Excise Duty (TED) refunds will be processed as per Para 7.03(c) of FTP,
- Provided no exemption from TED was available to the applicant.
This prevents double benefits and aligns refunds with FTP eligibility rules.
5. Timing of Filing
- Claims may be filed only after full and final payment has been made for the supplies.
- For certain categories under Para 7.02(b) of FTP, Para 7.05(b) applies, specifying additional requirements regarding timing and documentation of claims.
6. One Category Per Application
- Each ANF-7A application must cover only one category of supply under Para 7.02 of FTP.
- This enhances clarity, simplifies assessment, and avoids mixed-category submissions that previously created delays.
7. Effective Date and Operational Significance
The revised ANF-7A and updated appendices take effect immediately.
The new framework aims to:
- Streamline the end-to-end procedure for deemed export benefit claims
- Clarify jurisdictional responsibilities between RAs and DCs for EOUs
- Ensure non-duplication and transparency in claims
- Reduce processing delays through mandatory online filing
- Strengthen alignment with AA/DFIA and TED refund provisions
The reforms significantly improve the administrative efficiency of deemed export benefits under the FTP.
