No relief from QCO for inputs imported under advance authorisation for deemed exports

For deemed exports supplies to EOU, we are obtaining advance authorisation under the notification 21/2013-Cus dated 1st April 2023.

- T N C Rajagopalan

Can we import under the advance authorisation, the inputs subject to quality control orders (QCO)?

No. DGFT notification no. 71/2023 dated 11th March 2024 says that the exemption from QCO will be available for physical exports only and such exemption will not be allowed for deemed exports for advance authorisation holders.