The DGFT has notified Public Notice No. 35/2025-26 dated December 10, 2025, introducing important amendments to Chapter 7 of the Handbook of Procedures (HBP) 2023 and Aayat Niryat Form (ANF) 7A. These changes aim to simplify the procedure for claiming Deemed Export benefits and provide greater clarity regarding the jurisdiction of Regional Authorities (RAs) and Export Oriented Units (EOUs).
Invoking powers under Paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP) 2023, DGFT has revised procedures and documentation requirements with immediate effect.
Key Amendments
Updated Procedures for Claiming Benefits
The earlier provision titled “Procedure for claiming benefits” under Para 7.01 has been revised to a General Provision, aligning the process uniformly across beneficiary categories.
- Suppliers/recipients of goods are now required to submit online applications for claiming benefits under ANF-7A.
- Applications must be filed with jurisdictional RA/EOU authorities depending on the location and nature of supplies.
- In cases where MEIS/RODTEP benefits are availed, applicants must ensure no double claiming of benefit streams.
Clarification for Intermediate Supplies and Refund Mechanisms
Provisions related to supplies under Para 7.02(a) have been updated:
- Intermediate goods supplied against Advance Authorisation/Invalidation Letters shall follow refund procedures in line with Para 4.30 of HBP.
- Wherever applicable, TED/Drawback refunds will continue to be processed as per standard guidelines, subject to timely submission of documents.
Online Filing and Time-Bound Procedures
- All applications for deemed export benefits shall now be filed online using IEC credentials, once the software system becomes operational.
- Applicants must ensure filing within the prescribed timelines, failing which applications may be rejected.
Revised ANF-7A Notified
DGFT has also notified a revised ANF-7A, providing:
- Updated fields for applicant details, supply descriptions, bank details, component-wise input information, and supporting documentation.
- Detailed checklists for submission, including invoices, e-way bills, declarations, drawback statements, CENVAT declarations, and other statutory forms.
Effect of the Public Notice
According to DGFT, these amendments are intended to:
- Bring greater clarity regarding RA/EOU jurisdiction for the processing of deemed export claims.
- Ensure streamlined and faster administration of Deemed Export benefits.
- Enhance transparency and reduce procedural bottlenecks.
The revised procedures are effective immediately.
The Public Notice can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/PN-35-english.pdf
