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Corporate Laws Central Ministry of Commerce and Industry Foreign Trade (Development and Regulation) Act, 1992

DGFT issues gazette notification on Amendments in Chapter 7 of the Handbook of Procedures and ANF 7A

10-Dec-2025 | F. No. 01/92/180/78AM-26/PC-VI, e-file Computer No: 44687

DGFT has issued a gazette notification on Amendments in Chapter 7 of the Handbook of Procedures and ANF 7A.

Key Highlights:
1. The changes explicitly define which authority (Regional Authority or Development Commissioner) will handle claims for deemed export benefits, depending on the type of supply and claimant.
2. For supplies to EOUs (Export Oriented Units), the DTA (Domestic Tariff Area) supplier must file claims with the jurisdictional Regional Authority, while the EOU recipient may file with the jurisdictional Development Commissioner, subject to conditions.
3. All applications for TED (Terminal Excise Duty) refund, drawback, or brand rate fixation must now be filed online, and no physical submission to the Regional Authority is required.
4. Claims can be filed only after full payment is received, with specific rules clarified for different categories of deemed exports under Para 7.02 of FTP (Foreign Trade Policy).
5. A single ANF-7A application can cover only one category of supply; combining multiple categories in one application is not allowed.
6. ANF-7A has been comprehensively revised to streamline data capture, documentation, and compliance, making the deemed export benefit process smoother and more transparent.


For more information, please refer to the attached document.

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