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Advance Authorisation

Advance Authorisation Licence & Export Obligation Services

JJJ & Company LLP provides end-to-end Advance Authorisation Licence and Export Obligation compliance services under DGFT. We assist with licence applications, input-output norms, duty-free import compliance, export obligation monitoring, licence amendments, and timely EODC filing to ensure seamless regulatory compliance for exporters across India.

Duty-Free InputsSION / Ad Hoc NormsExport ObligationLicence Closure
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Trusted Across Diverse Business Sectors

Gerresheimer
Leverage
Bureau Veritas
Ultrasyst Systems
UFLEX
Meitra Hospital
IRUS
JJJ Client
Kidys Bakery
MK Engineering Works
Bhanu Biotech
Saish Medical Solutions
Bio Petro Clean
Kartik Speciality Coatings
Delta Bioscience
Advance Authorisation Overview

Align Duty-Free Imports with Export Obligations Through a Fully Compliant DGFT Process

Advance Authorisation allows duty-free import of inputs used in the manufacture of export products, subject to DGFT eligibility, input-output norms, actual-user conditions, and export obligation compliance. Accurate product descriptions, quantities, and documentation are essential for smooth licence utilisation and EODC redemption.

Eligibility & Input–Output Mapping

Review export product, imported inputs, wastage, SION or ad hoc norm route.

Licence Application & Amendment

Prepare quantity/value statements, certificates and required changes.

Utilisation & Export Tracking

Reconcile bills of entry, consumption, shipping bills and realisation.

EODC / Regularisation

Compile Appendix evidence and address excess, shortfall or unutilised material.

Strategic Perspective

The strength of an Advance Authorisation case lies in the physical and documentary nexus between each input and export product.

We test product descriptions and technical consumption before filing.

Imports, stock records, production and exports are reconciled rather than reviewed separately.

QCO, pre-import, actual-user, clubbing and transfer restrictions are checked where relevant.

What Our Review Covers

Advice is tailored to the proposed activities, stakeholders and timeline.

Eligibility & Input–Output Mapping
Licence Application & Amendment
Utilisation & Export Tracking
EODC / Regularisation
Scope of Services

Complete Advance Authorisation & Export Obligation Support

We provide end-to-end assistance across the entire DGFT compliance process—from licence application to EODC closure.

Eligibility & Input–Output Mapping

Assessment of export products, imported inputs, SION/ad hoc norms, and permissible wastage.

Licence Application & Amendment

Preparation of DGFT applications, quantity/value statements, and licence modifications.

Utilisation & Export Tracking

Monitoring imports, shipping bills, export obligations, and documentation reconciliation.

EODC / Regularisation

Filing Export Obligation Discharge Certificate (EODC) applications and resolving shortfalls, excess utilisation, or pending compliance.

When This Service Matters

Situations that call for timely professional support.

Eligibility & Input–Output Mapping

Review export product, imported inputs, wastage, SION or ad hoc norm route.

Licence Application & Amendment

Prepare quantity/value statements, certificates and required changes.

Utilisation & Export Tracking

Reconcile bills of entry, consumption, shipping bills and realisation.

EODC / Regularisation

Compile Appendix evidence and address excess, shortfall or unutilised material.

Regulatory & Commercial Framework

Key areas that shape the engagement.

Norms

Consumption

Use SION, self-declaration or ad hoc norms as applicable.

Inputs

Nexus

Establish physical incorporation and permitted wastage.

Exports

Fulfilment

Track quantity, value, period and realisation.

Closure

Reconciliation

Match customs, production and DGFT evidence.

How We Work

A structured route from assessment to completion.

01

Assess

Confirm product, parties, policy position and commercial objective.

02

Classify

Map the transaction to the applicable law, scheme or proceeding.

03

Prepare

Build the application, evidence, calculations and declarations.

04

Submit

Coordinate filing, deficiencies, hearings and authority queries.

05

Close

Secure the outcome and implement continuing compliance controls.

IMAGE PLACEHOLDER
Advance Authorisation Graphic
Information Required

What should you prepare for the initial review?

Export product and input descriptions
ITC(HS) classifications
SION or technical consumption data
Manufacturing flow and wastage
Export orders and projections
Authorisation and amendment history
Bills of entry and shipping bills
Stock, production and eBRC records
Risk & Readiness

A technically correct application can still fail when evidence, classification or timelines are weak.

We test eligibility, source records and procedural requirements before submission, state unresolved dependencies clearly and maintain a structured response file for authority queries.

Need clarity on your next step?

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Advance Authorisation Advisors

Why businesses work with JJJ & Company LLP.

Businesses choose JJJ & Company LLP for reliable DGFT advisory backed by accurate documentation and compliance expertise. We provide end-to-end support, ensuring Advance Authorisation licences and export obligations are managed efficiently from application to EODC closure.

DGFT-Focused Expertise

Practical guidance aligned with the latest DGFT policies and export compliance requirements.

Accurate Documentation

End-to-end preparation and verification of applications, annexures, and supporting records.

Compliance Management

Seamless coordination of submissions, amendments, deficiency responses, and regulatory follow-ups.

End-to-End Support

Continuous assistance from licence approval through export obligation tracking and EODC closure.

Frequently Asked Questions

Common advance authorisation questions.

What is Advance Authorisation?
It is a DGFT scheme that permits duty-free import of eligible inputs used in producing export goods, subject to prescribed conditions.
What is SION?
Standard Input Output Norms specify permitted input quantities for producing a defined export product.
Can authorisation be issued without SION?
Depending on current provisions, an application may use self-declaration or seek ad hoc norms, with additional procedures and evidence.
What is the actual-user condition?
Imported inputs are generally required to be used by the authorisation holder in producing the authorised export product and are not freely transferable.
How is Advance Authorisation closed?
The holder applies for EODC with evidence reconciling permitted imports, actual imports, exports, realisation and other conditions.
What happens to unutilised or excess inputs?
Treatment depends on applicable policy, QCO status and facts and may involve re-export, destruction, duty, interest or other regularisation.
Reviewed by JJJ & Company LLP Chartered Accountancy Team · Last reviewed: September 2026
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