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DGFT amends procedures in HBP for claiming deemed export benefits
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Shardul Nautiyal, Mumbai
December 15 , 2025
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The Director General of Foreign Trade (DGFT) has notified amendments in Chapter 7 of the Handbook of Procedures (HBP) and application form ANF 7A to bring more clarity regarding jurisdiction for regional authorities (RAs) and export-oriented units (EOUs) for claiming deemed export benefits. It is also aimed at streamlining procedures for smooth administration of the scheme.
In Indian pharmaceuticals and other sectors, ANF 7A (Application for Norms Fixation) is a regulatory form used to apply for benefits under the deemed exports category of the Foreign Trade Policy (FTP) 2023.
The DGFT has made amendments in exercise of powers conferred under Paragraph 1.03 and 2.04 of the FTP 2023.
The existing provision in para 7.01 (a) related to procedure for claiming benefits has been amended. The existing provision states that supplier and recipient of goods shall submit application for claiming deemed export benefits, in ANF-7A, along with the documents prescribed therein, to the concerned regional authority (RA). The existing provision in para 7.01 (b) has also been amended, which states that in case of supply of goods to an EOU, claim shall be filed with the concerned Development Commissioner. Domestic Tariff Area (DTA) unit shall claim benefits from the concerned RA.
Revised Para 7.01 (a) related to procedure for claiming benefits states that supplier and 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 IA except for category (b) mentioned therein.
Besides this, for supply of goods to an EOUs only, DTA supplier shall claim benefits from jurisdictional RA and recipient EOU shall file application to Jurisdictional Development Commissioner of special economic zone (SEZ) as per appendix 6J for claiming benefits provided supplier has not claimed any benefit from Jurisdictional RA.
As per the existing provision in para 7.2 (a), in respect of supply of intermediate goods to Advance Authorisation (AA) and Duty-Free Import Authorization (DFIA) license holder, against Invalidation Letter, issued in terms of Paragraph 4.13 of HBP, application to obtain AA 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, Terminal Excise Duty (TED) refund shall be given in accordance with para 7.03(c) of FTP, provided, there is no exemption.
As per the revised provision in para 7.2 (a), in respect of supply of intermediate goods to AA and DFIA, against Invalidation Letter, issued in terms of Paragraph 4.30 of HBP, application to obtain AA 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.
Eligibility criteria for claiming TED or Drawback and procedure for claiming benefits is mentioned in para 7.03.
As per the existing provision in para 7.03 (a), application can be filed either by supplier or by recipient of goods, having Import Export Code (IEC) number.
As per the revised provision in para 7.03 (a), application shall be filed online either by supplier or by recipient of goods, having IEC number as per para 7.01 of HBP.
As per the existing provision in para 7.03 (c), in case supplier files claim for TED refund, it shall obtain certificate for non-availment of Central Value Added Tax (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.
As per the existing provision in para 7.03 (e), claim can be filed only after payment is received in full, to the extent of supplies made.
As per the revised provision in para 7.03 (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 RA.
As per the revised provision in para 7.03 (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 7.05 (b) of HBP is applicable.
As per the revised provision in para 7.03 (c), 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.
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