Advance Authorisation

Customs

India customs scheme allowing duty-free import of inputs for manufacture of goods for export.

Sources

1. DGFT — Foreign Trade Policy 2023, Chapter 4: Duty Exemption / Remission Schemes content.dgft.gov.in accessed 22 September 2026

Foreign Trade Policy 2023 frames the chapter’s purpose as enabling “duty free import of inputs for export production, including replenishment of inputs or duty remission”, and states that “Advance Authorisation is issued to allow duty free import of input, which is physically incorporated in export product (making normal allowance for wastage).” Physically incorporated is the operative limit: inputs consumed in the process without ending up in the product need specific allowance.

A claim above that this source does not support: the answer says the authorisation is issued “before or after export”. The policy text read describes it as enabling duty-free import for export production, and the scheme it describes as issued “on post export basis” is a different one, the Duty Free Import Authorisation. Treat “after export” as unverified and check the current Handbook of Procedures before relying on it.

Common questions

What is an Advance Authorisation?

Advance Authorisation allows duty-free import of raw materials and inputs for manufacture of specific exported goods, subject to export obligation. Issued by DGFT before or after export. Common for pharma, chemicals, textiles where imported API or yarn is used in exported finished goods.

Related terms

• Anti-Dumping Duty
• ATA Carnet
• Authorised Economic Operator
• Bill of Entry
• Binding Tariff Information
• Common External Tariff

From the AJG lexicon archive (July 2026).