DGFT Amends Para 4.84(b) of Handbook of Procedures 2023

The Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce and Industry, Government of India, has issued Public Notice No. 28/2025-2026, dated October 2025, announcing amendments to Para 4.84(b) of the Handbook of Procedures (HBP) 2023. This amendment, effective immediately, aims to align the procedural guidelines of the Handbook of Procedures with the provisions outlined in Para 4.36(a) of the Foreign Trade Policy (FTP) 2023.

Key Highlights of the Amendment

The amendment focuses on the Export Obligation (EO) period for Advance Authorisation holders importing findings, mountings, and other materials made of gold, platinum, and silver. Below is a detailed comparison of the existing and amended provisions:

Aspect	Existing Para 4.84(b)	Amended Para 4.84(b)
Export Obligation Period	Export Obligation must be fulfilled within 120 days from the date of import of each consignment. However, the EO period for findings, mountings made of gold, platinum, and silver was 180 days.	Export Obligation must be fulfilled within 120 days from the date of import of each consignment. The EO period for findings, mountings made of gold, platinum, and silver remains 180 days.
Extension of EO Period	No further extension in the EO period was allowed.	No further extension in the EO period is allowed.
Replenishment of Gold	Advance Authorisation holders could import gold as replenishment after completing exports.	This provision remains unchanged.

Objective of the Amendment

The primary objective of this amendment is to ensure consistency between the Handbook of Procedures and the Foreign Trade Policy. By aligning Para 4.84(b) of the HBP with Para 4.36(a) of the FTP, the DGFT aims to streamline the procedural framework, reduce ambiguities, and enhance compliance among exporters.

Implications for Exporters

Clarity in Compliance: The amendment provides clear guidelines on the Export Obligation period, ensuring exporters are well-informed about their responsibilities.
No Extensions Allowed: Exporters must strictly adhere to the stipulated EO period, as no further extensions will be granted. This emphasizes the importance of timely fulfillment of obligations.
Replenishment of Gold: The provision allowing the import of gold as replenishment after completing exports remains intact, offering flexibility to exporters dealing in precious metals.

Conclusion

This amendment reflects the Government of India’s commitment to creating a robust and transparent trade policy framework. By aligning the Handbook of Procedures with the Foreign Trade Policy, the DGFT has taken a significant step towards simplifying trade procedures and fostering ease of doing business. Exporters are advised to carefully review the updated provisions and ensure compliance to avoid any penalties or disruptions in their trade operations.

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Source: DGFT

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