Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-16122025-268504
EXTRAORDINARY
PART I-Section 1
PUBLISHED BY AUTHORITY
No. 364] NEW DELHI, THURSDAY, DECEMBER 11, 2025/AGRAHAYANA 20, 1947
MINISTRY OF COMMERCE AND INDUSTRY
(Department Of Commerce)
PUBLIC NOTICE
New Delhi, the 10th December, 2025
No. 35/2025-26
Subject: Amendments in Chapter 7 of the Handbook of Procedures and ANF 7A -regarding.
F. No. 01/92/180/78AM-26/PC-VI, e-file Computer No: 44687.—In exercise of powers conferred under
Paragraph 1.03 and 2.04 of the Foreign Trade Policy 2023, as amended from time to time, the Director General of
Foreign Trade hereby makes the following amendment/correction in ANF 7A and Chapter 7 of Handbook of
Procedures 2023:
1.
| Para No. | Existing Provision | Revised Provision |
| :-------- | :------------------------------- | :----------------------------- |
| 7.01 | Procedure for claiming Benefits | General Provision |
| 7.01 | (a) Supplier / Recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned RA. (b) In case of supply of goods to an EOU, claim shall be filed with the concerned Development Commissioner. A DTA Unit shall claim benefits from the concerned RA. | (a)Supplier / Recipient of goods shall submit application for claiming deemed export benefits as per para 7.02 of FTP in ANF-7A, along with the documents prescribed therein, to the Jurisdictional RA as per Appendix 1A except for category (b) mentioned therein. (b) For supply of goods to an EOUs only, DTA supplier shall claim benefits from Jurisdictional RA and recipient EOU unit shall file application to Jurisdictional Development Commissioner of SEZ as per Appendix 6J for claiming benefits provided supplier has not claimed any benefit from Jurisdictional RA |
| 7.02(a) | In respect of supply of intermediate goods to Advance Authorisation / DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.13 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption. | In respect of supply of intermediate goods to Advance Authorisation / DFIA holder, against Invalidation Letter, issued in terms of Paragraph 4.30 of HBP, application to obtain Advance Authorisation for import of duty free inputs, as provided under Chapter 4 of FTP, shall be made as per procedures given in Chapter 4 of HBP. For supplies against invalidation letter, TED refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption. |
| 7.03 | Eligibility criteria for claiming TED Drawback | Procedure for claiming benefits |
| 7.03 (a) | Application can be filed either by supplier or by recipient of goods, having IEC Number | Application shall be filed online either by supplier or by recipient of goods, having IEC Number as per para 7.01 of HBP |
| 7.03 (c) and (e) | (c) In case supplier files claim for TED refund, it shall obtain a certificate for non-availment of CENVAT credit from the recipient of goods as per Annexure-I to ANF-7A and submit the same. In case recipient of goods is an applicant, then the applicant itself shall submit such certificate. (e) Claim can be filed only after payment is | (c)Applicant shall upload documents as prescribed in ANF 7A, if any, at the time of online filing of application. No physical copy of application is required to be submitted to Regional Authority. (e) Claim can be filed only after payment is received in full, to the extent of supplies made for supplies covered in para 7.02 A (a) to (c) of FTP. However, for supplies covered in Para 7.02 B (d) to (g) of FTP, Para |
received in full, to the extent of supplies made.
7.05 (c) <New Para>
An application under ANF 7A shall pertain to only one
category of supply as specified in Para 7.02 of the
FTP. Filing a single application for multiple categories
of supplies under Para 7.02 of FTP is not permissible.
2. Revised ANF-7A of Appendices& ANFs of Handbook of Procedure is notified with immediate effect.
Effect of this Public Notice: Above amendments are made to bring more clarity regarding jurisdiction for
RAs/EOUs for claiming Deemed Export benefits procedure has been streamlined for smooth administration of the
scheme. ANF 7A also has been revised.
AJAY BHADOO, Director General of Foreign Trade and Addl.Secy.
ANF-7A
APPLICATION FOR CLAIM OF TED REFUND / DUTY DRAWBACK / BRAND RATE FIXATION
(Please tick whichever is applicable)
(Application shall be filed online once the software is ready)
| 1. IECNo | BranchCode: |
| :------------- | :---------- |
| 2. Applicantdetails: | |
| i. Name of the firm/company | |
| ii. Full address | |
| iii. Contact Number | |
| iv. E-mail address | |
| 3. Bank'sdetails: | |
| i. Name of the Bank | |
| ii. Address of the Bank | |
| iii. IFSC code | |
| iv. Nature of account(SA/CA) | |
| v. A/c Number | |
| vi. Telephone / Fax No. | |
| 4. | |
| a. Excise Authority/GST Authority details: | |
| i. Excise/ GST Registration No | |
| ii. Address of the jurisdictional Excise/GST Authority | |
| iii. Contact details of Excise/GST Authority | |
| iv. Amount of excise duty paid during last year | |
| v. Product registered for manufacturing activities (Excise details to be given only in case of TED refund) | |
| b. Jurisdictional Customs Authority details: | |
| i. Address of the jurisdictional Customs Authority | |
| ii. Contact details of Jurisdictional Customs Authority | |
| iii. Amount duty paid during last year | |
| iv. Product registered for manufacturing activities | |
5. Applicationfor:
i. Refund of Terminal Excise duty
ii. Refund of Duty Drawback as per AIR
iii. Fixation of brand rate for duty draw back
6. Applicationismadeby:
i. Supplier of goods
ii. Recipient of goods
7. Supply details:
i. Description of goods
ii. Category of supplies under Para 7.02 of FTP
8. If application is for refund on TED
| S. No | Invoice No | Date of Supply | Date of payment | Description of item(s) of supply | Quantity | Quantum of Refund of TED | Late cut(if any) | Net Claim |
| :---- | :--------- | :------------- | :-------------- | :------------------------------- | :------- | :---------------------- | :-------------- | :-------- |
| | | | | | | | | |
| | | | | | | | | |
| EBRC/Payment Certificate No | EBRC/ Payment certificate date | Realized value |
| :-------------------------- | :----------------------------- | :------------- |
| | | |
| | | |
(Provisionto add multiple invoices)
9. If the application is for drawback as per AIR under drawback schedule:
| S.No | Invoice No | Date of Supply | Date of payment | Description of item(s) of supply | Tariff No | FOR value | Net quantity of supplies | Drawback Rate |
| :--- | :--------- | :------------- | :-------------- | :------------------------------- | :-------- | :-------- | :----------------------- | :------------ |
| | | | | | | | | |
| | | | | | | | | |
| EBRC/Payment Certificate No | EBRC/ Payment certificate date | Realized value | Drawback cap per unit in Rs (if any) | Amount of DBK | Late cut if any | Net payable amount |
| :-------------------------- | :----------------------------- | :------------- | :---------------------------------- | :------------ | :-------------- | :----------------- |
| | | | | | | |
| | | | | | | |
(Provision to add multiple supply Invoices)
10. If supplies are made as per Para 7.02 (a) of FTP
i. Advance Authorisation No and date
ii. ARO/Invalidation No and date
11 If supplies are made as per Para 7.02 (c) of FTP
i. EPCG Authorisation No and date
ii. ARO/Invalidation No and date
12. Whether claim is made with in the prescribed time
13. If not, rate of late cut as per Para 9.02 of HBP
14. If claim for refund of TED is made by supplier:
Whether CENVAT credit has been availed by recipient?
15. If claim for refund of TED is made by recipient: Whether CENVAT
credit has been availed by him?
16. If claim for duty drawback is made by supplier:
Whether CENVAT credit has been availed by him on excisable inputs
17. If claim for duty drawback is made by recipient of goods:
Whether CENVAT credit has been availed by supplier of goods on excisable inputs?
18. In case of claim made against supply under Para-7.02(a) & (c) whether authorization number and
date figure in the supply invoices/ARE etc
19. Whether the application is for fixation of brand rate:(Yes/No)
Drawback rate under AIR not available
AIR is less than 4/5 of actual duty paid.
(Tick appropriate category)
19.A If answer to Col 19 is yes, Details of custom duties paid on inputs with
relevant subheadings to be provided
20. If answer to Col. 19 is yes, Whether:
DBK 1, DBK II, DBK IIA statement is given as per
Appendix 7E
21. Statement of Supplies (applicable for Brand rate fixation only)
| S.No | Invoice No. | Date of supply | Realisation date | Description of the item (s) of supply | ITCHS code | AIR Rate as per Drawback schedule | AIR amount | FOB/FOR value | Total Custom Duty incidence claimed on inputs | Qty of supply |
| :--- | :---------- | :------------- | :--------------- | :------------------------------- | :--------- | :-------------------------------- | :--------- | :------------ | :---------------------------------- | :---------- |
| | | | | | | | | | | |
| | | | | | | | | | | |
| EBRC No/Payment certificate details | EBRC Value/Payment certificate | Late cut (if any) | Final amount of Duty drawback claimed on inputs | Remarks |
| :-------------------------------- | :----------------------------- | :---------------- | :------------------------------------ | :-------- |
| | | | | |
| | | | | |
22.Statement of inputs/components used, either imported or imported materials procured locally (applicable for brand
rate fixation only)
| S.No | Description | Technical characteristics | S.No of product supplied as per 21 above | S.No. in DBK-I statement | S.No in DBK II/DBK II A statement as applicable | Bill of entry and date under which item is imported | If imported locally corresponding invoice details to be provided | Name of Customs House | ITCHS Code |
| :--- | :---------- | :------------------------ | :------------------------------- | :------------------------ | :------------------------------------------ | :---------------------------------- | :--------------------------------------------- | :-------------------- | :--------- |
| | | | | | | | | | |
| | | | | | | | | | |
| Unit of Measurement | Qty imported under said Bill of entry | S.No of import item under said Bill of Entry | Assessable value of import item as per Bill of Entry | Assessable value of Qty used | Rate of Duty | Country from which item is imported | Name and full address of the supplier in case the foreign material/component is obtained locally |
| :------------------ | :------------------------------------ | :------------------------------------------- | :----------------------------------- | :--------------------------- | :----------- | :---------------------------------- | :--------------------------------------------------------------------------------------------- |
| | | | | | | | |
| | | | | | | | |
| Late cut (if any) | Final amount of customs duty incidence claimed | Remarks |
| :---------------- | :--------------------------------------------- | :-------- |
| | | |
| | | |
Total Customs duty paid Total Customs duty paid on qty consumed
A separate work sheet as per DBK 1 statement, DBK form II, and II( A) and certificates attached there to duly certified
by Chief Executive/production in-charge shall be submitted, as givenin theAPPENDIX-7E
23. Check List of documents to be attached duly scanned or submitted in the physical form at counter:
1. (a) In case of supply of Excisable goods, Copy of Invoices or a statement of invoices duly signed by the
jurisdictional Excise/GST Authorities, confirming duty payment attested by Excise/GST Authorities as per
the procedure prescribed by CBEC in their circular 15/2008-Cus. dated 26.9.2008..
(b) In case of supply of non excisablegoods,copies of system generated GST
e- invoices and corresponding e-way bills. (However, where system generated
e-invoices and corresponding e-way bills cannot be provided for reasons to be stated, Copy of invoices or a
statement of invoices, duly certified by the GST authorities of supplier/recipient may be furnished. OR
copy of Form A along with copy of Tax Invoice duly endorsed by recipient shall be considered as proof of
deemed export supplies to EOU/STP/EHTP/BTP)
2. Self certified copy of B/Es (in case of fixation of brand rate of duty drawback only)
3. Proof ofpaymentthrough e-BRC/Bank Realisation Certificate of Exports and Realization with details as per
Appendix 2U orPayment Certificate issued by Project Authority inAPPENDIX-7D in original, as the case may
be.
4. Copy of PAC issued by the Project Authority in original as per APPENDIX-7C along with File No. where
the original has been submitted.
5. Copy of contract if supplies were to Project Authority or copy of digitally signed ARO or Invalidation Letter
as the case may be (if supply against ARO/Invalidation Letter issued against AA /DFIA/EPCG, as the case
may be).
6. Non-availment of CENVAT credit certificate as per ANNEXURE-I, by the recipient of finished goods (in case
claim is for TED).
7. A certificate by the supplier of goods as per ANNEXURE-II (in case claim is for drawback).
8. Declaration/disclaimer certificate from supplier, in case claim is filed by recipient of goods and from
recipient of goods, if claim is filed by supplier of goods, as per ANNEXURE-III
9. Statement of supplies for Fixation of Drawback Rate as per APPENDIX-7E.
DECLARATION / UNDERTAKING
1. I/We hereby declare that theparticulars and the statementsmade in this application are true and correct to the
best of my /our knowledge and belief and nothing has been concealed or held there from. If found incorrect
or false, it will render me / us liable for any penal action or other consequences as may be prescribed in law
or otherwise warranted.
2. I/We undertake to abide by the provisions of F.T. (D&R) Act, the Rules and Orders framed there under, the
FTP, HBP, SION and the ITC(HS) Classification of Export & Import Items.
3. I/we further declare that the claim made by me/us is not a matter of right and I/we shall immediately refund the
amount of TED/drawbackobtained by us inexcessof any amount/rate whichmay bere-determined by concerned
RA / DGFT/Government as a result of postverification/Audit objection or otherwise.
4. None of the Proprietor/Partners(s)/Director(s)/Karta/Trustee of the firm/company has come under the adverse
notice of DGFT or is in the caution list of RBI.
5. None of the Proprietor/Partners(s)/Director(s)/Karta/Trustee of the firm/company, as the case may be, is/are a
Proprietor/Partner(s)/Director(s)/Karta/Trustee in any other firm/Company which has come under the adverse
notice of DGFT or is in the caution list of RBI, to the bestof my knowledge.
6. I/We hereby declare that no export proceeds are outstanding beyond the prescribed period as laid down by
RBI or such extended period for which AD/RBI permission has been obtained.
7. I/we further declare that the goods supplied are excisable goods but no CENVAT credit is availed/ available
to the recipient of goods. (In case of items covered under schedule 4 of the central excise Act 1944).
8. I/we further declare that no CENVAT credit facility has been availed on inputs for which drawback claim is
made.
9. I hereby certify that I am authorised to verify and sign this declaration as per Paragraph 11.06 of the FTP.
Signature of the Applicant
Name
Designation
Official Address
Telephone/Mobile No
Residential Address
Email Address
Place
Date
ANNEXURE-I
DECLARATION FOR CLAIMING BENEFIT OF TERMINAL EXCISE DUTY (TED) REFUND
It is certified that no CENVAT credit under the Excise/GST Rules has been availed by us, nor will be availed
in future, on supply of these items as per the application.
Signature (Authorized Signatory):
Full Name: Designation:
Name of the company:
Telephone Number:
E-mail Address:
Fax No:
Note: To be given on the letter head of the recipient of goods.
ANNEXURE-II
DECLARATION FOR CLAIMING DEEMED EXPORT DRAWBACK
1. I, (Name & Designation) .....on behalf of M/s. (Name and address of the supplier) hereby certify that we
have supplied the following goods to M/s (Name and address of the recipient):
| S.No. | Inv. No. & date | Description of goods | Unit | Qty. | Value |
| :---- | :-------------- | :------------------- | :--- | :--- | :---- |
| | | | | | |
| | | | | | |
2. We also certify that we have not been issued any Advance Authorization/Duty Free Import Authorization in
respect of the aforesaid supply of goods and have not availed any benefit thereon.
3. The complete address of the Jurisdictional Assistant/Deputy Commissioner of the Excise/GST Division is
given as follows:
Yours faithfully,
Signature (Authorized Signatory):
Full Name: Designation:
Name of the company:
Telephone Number:
Address:
Fax No:
Note: Declaration is to be given on letter head of the supplier. The Declaration furnished by the supplier to
Office of the Development Commissioner or RA of DGFT should be in duplicate with complete address of
the Jurisdictional Assistant/Deputy Commissioner of the Excise/GST Division. The Development
Commissioner/RA of DGFT would forward the second copy of this Declaration, duly stamped, to the
addressed Assistant /Deputy Commissioner of the Excise/GST Division for cross verification.
ANNEXURE-III
DISCLAIMER CERTIFICATE FOR NOT CLAIMING DEEMED EXPORT BENEFITS
We hereby declare that we have neither drawn nor will draw any benefit of deemed export on supply of
goods as declared/to be declared in the application for claim of deemed export benefits and we have no
objection if M/s...... (Name and address of the recipient/supplier, as the case may be) draws the deemed
export benefits on such supply of goods as mentioned in the application.
(Either party will have to give disclaimer in favour of other for not claiming benefits of deemed export
against supply of goods as declared in the Application for claim. The disclaimer is to be submitted on
the letter head of the firm/company)
Yours faithfully,
Signature (Authorized Signatory)
Full Name
Designation
Name of the Company
Telephone Number
Address
Fax No.
ANNEXURE-IV
FORMAT OF CERTIFICATE TO BE ISSUED BY PUBLIC SECTOR OIL COMPANIES
CERTIFYING AMOUNT OF TED PAID BY EOU / PROJECT ON PURCHASE OF HSD FROM
THEIR DEPOTS:
I (name of authorized signatory of PSU Oil Company) hereby declare that we (name of the
Company) have supplies HSD to M/s. (Name of EOU/Project) from our depot at-------
as per details
givenbelow.
| Description | InvoiceNo. | InvoiceDate | Quantity | Value | TotalDutypaid |
| :---------- | :--------- | :---------- | :------- | :---- | :----------------------- |
| | | | | | (with breakup of components) |
| | | | | | |
Disclaimer Certificate:
We hereby certify that we are not claiming any deemed export benefits on the above supplies and we do not
have any objection if (Name of EOU/Project) claims deemed export benefits.
(Authorized Signatory)
(With full name and Designation)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
GORAKHA ΝΑΤΗ
YADAVA
Digitally signed by GORAKHA ΝΑΤΗ
YADAVA
Date: 2025.12.16 16:00:13 +05'30'