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Dated: 16.04.2025

DGFT Revises Appendix 2K: Updated User Charges and Fee Refund Guidelines Under FTP 2023

The Directorate General of Foreign Trade (DGFT) has issued Public Notice No. 02/2025-26 dated 15 April 2025, introducing amendments to Appendix 2K of the Foreign Trade Policy (FTP) 2023. The revisions, effective immediately, streamline the scale of user charges and introduce provisions for registration fees under various Import Monitoring Systems (IMS) such as SIMS, CIMS, NFMIMS, and PIMS.

Key Highlights of the Amendment

1. New Fee Structure for Import Monitoring Systems

• A new fee item has been introduced:
  • Issuance of Automatic Registration Number under SIMS/CIMS/NFMIMS/PIMS: ₹500 per application.
• This aims to harmonize the fee structure across all monitoring platforms, replacing previously disparate systems.

2. Standardized Application Fees Across DGFT Services

• Importer Exporter Code (IEC) Application: ₹500
• Advance Authorization for MSMEs: ₹100 (up to ₹1 Cr CIF); ₹5,000 (above ₹1 Cr)
• Advance Authorization for Non-MSMEs: 0.1% of CIF value (Min ₹500, Max ₹1,00,000)
• Duty Credit Scrip Application: ₹1,000
• Revalidation of Authorizations, Duplicate Copy Requests, Amendments: ₹200–₹1,000 depending on case
• Preferential Certificate of Origin: ₹600
• EU-GSP/FTA Verification Charges: ₹7,500–₹12,000 per unit

3. Revised Refund Policy for Application Fees

Refund is now permitted in the following scenarios:

• Excess fee deposited
• Fee paid without submission of application
• Fee deposited erroneously where the applicant is exempt

All refund applications must be filed within one year of payment. Refunds will be processed through the DGFT’s online refund management system.

4. Mode of Payment

• Payments are now integrated with DGFT’s online services.
• Acceptable modes: Internet banking, credit/debit cards, UPI, and other authorized methods.

5. Adjustment and Revalidation

• Refunds/fee adjustments allowed for canceled applications due to customs registration issues or incorrect scheme filing.
• Refund orders valid for 3 months, with revalidation possible upon request.

Legal Authority

This revision is issued under:

• Paragraphs 1.03 and 2.04 of FTP 2023
• In alignment with the Foreign Trade (Development & Regulation) Act, 1992

Conclusion

This update to Appendix 2K brings clarity, uniformity, and digital transparency to the user charges framework under the FTP. By aligning registration fees across all IMS platforms and formalizing a refund mechanism, DGFT has furthered its mission of ease of doing business and compliance simplification.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

Source: DGFT

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1. The views expressed are based on the interpretation of the relevant information/documents, applicable law, and government policy and there is no assurance that a court or tribunal or regulatory body or other governmental authority may not interpret it differently.

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