{"product_id":"r-k-jains-foreign-trade-policy-2023-by-centax-publications","title":"R.K. Jain's Foreign Trade Policy 2023 By Centax Publications","description":"\u003cp\u003e\u003cstrong\u003eR.K. Jain's Foreign Trade Policy 2023 By Centax Publications\u003c\/strong\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eEdition :\u003c\/strong\u003e 30th (2026)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003eR.K. Jain's Foreign Trade Policy 2023, in its 30\u003csup\u003eth\u003c\/sup\u003e Edition (2026), is the definitive single-volume working compendium of India's foreign-trade legal regime, consolidating under one cover every operative instrument governing the cross-border movement of goods, services, and technology from India. This Edition presents the FTP 2023 framework—originally notified with effect from 1\u003csup\u003est\u003c\/sup\u003e April 2023—as it stands today, with every subsequent notification, public notice, trade notice and DGFT instruction integrated into the relevant clause without disturbing original paragraph numbering. The volume is architected as a complete EXIM reference shelf, opening with a practitioner-oriented Ready Reckoner of twenty chapters that translates the entire policy and procedural regime into navigable commentary, then reproducing the unabridged statutory text of the Foreign Trade Policy 2023, the Handbook of Procedures 2023 notified by DGFT, the full set of Appendices to the Handbook, the complete suite of Aayat-Niryat Forms (ANF) prescribed for application and reporting, a curated body of operative Customs notifications and DGFT Public Notices thematically organised by scheme, and the parent legislation and subordinate rules that constitute the legal foundation of the regime. The 30\u003csup\u003eth\u003c\/sup\u003e Edition continuity—first published in 2000 and revised across thirty cycles spanning the Exim Policy 1997–2002 era through FTP 2004–09, 2009–14, 2015–20 and the present FTP 2023—establishes this title as the authoritative working reference of India's EXIM community for over a quarter-century.\u003c\/p\u003e\n\u003cp\u003eThis book is intended for the following audience:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms and Indirect-Tax Practitioners, Chartered Accountants, Company Secretaries, Cost Accountants and Tax Advocates\u003c\/strong\u003e handling EXIM advisory, authorisation work and litigation before adjudicating, appellate and judicial forums\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eExporters, Importers, Merchant Exporters, Supporting Manufacturers and Merchanting Traders \u003c\/strong\u003eacross all sectors regulated by FTP, including engineering goods, pharmaceuticals, textiles, agriculture, gems and jewellery, marine products and project exports\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eSpecial Economic Zone Units\u003c\/strong\u003e and developers, Export Oriented Units (EOUs), Electronic Hardware Technology Park (EHTP) units, Software Technology Park (STP) units, Bio-Technology Park (BTP) units and Free Trade and Warehousing Zone (FTWZ) operators\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eHolders of Advance Authorisations, DFIA Scrips, EPCG Authorisations, Diamond Imprest Authorisations\u003c\/strong\u003e and other duty-exemption\/remission instruments\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eStatus Holders\u003c\/strong\u003e (One-Star to Five-Star) and applicants seeking Status House certification\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eCustoms House Agents, Freight Forwarders, Logistics Service Providers, E-Commerce Export \u003c\/strong\u003eaggregators and trade-facilitation consultants\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAuthorised Dealers, Banks and Financial Institutions\u003c\/strong\u003e handling export finance, e-BRC, EEFC accounts, Rupee Vostro arrangements and trade settlement\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDGFT Officers\u003c\/strong\u003e, Regional Authority officials, customs officers, Norms Committee members, Policy Interpretation Committee and Policy Relaxation Committee members, EXIM Facilitation Committee participants, adjudicating authorities, appellate forums and departmental trainees\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eExport Promotion Councils\u003c\/strong\u003e, FIEO, commodity boards, industry chambers, MSME associations and trade-promotion bodies\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eIFSC Market Participants and Entities\u003c\/strong\u003e regulated by IFSCA, including those engaged in finance, leasing, bullion, securities and education at GIFT IFSC\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eAcademic Institutions, Research Bodies, Doctoral Scholars\u003c\/strong\u003e and students of international trade law, foreign trade management, customs law and indirect taxation\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eGovernment Ministries and Inter-Ministerial Committees\u003c\/strong\u003e engaged in trade negotiations, export-control policy under SCOMET and bilateral\/multilateral trade agreements\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe Present Publication is the 30\u003csup\u003eth\u003c\/sup\u003e Edition | 2026, updated till 1\u003csup\u003est\u003c\/sup\u003e May 2026. This book is edited by Centax's Editorial Board with the following noteworthy features:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e[\u003cstrong\u003eAmended \u0026amp; Updated\u003c\/strong\u003e] Reflects the FTP 2023 regime as it operates today—fully updated through every notification, public notice, trade notice and DGFT instruction issued up to 1\u003csup\u003est\u003c\/sup\u003e May 2026\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTwenty-Chapter Ready Reckoner\u003c\/strong\u003e] Translates the statutory policy into a scheme-by-scheme operating manual in commentary form, written in plain expository prose rather than bare reproduction of clauses, and equipped with worked tables, illustrative examples and procedural roadmaps\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eVerbatim Statutory Text\u003c\/strong\u003e] Unabridged text of FTP 2023 and HBP 2023 reproduced exactly as notified, with all consequential amendments incorporated at the relevant clause without disturbing original paragraph numbering—enabling reliable citation for adjudication and litigation\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCross-Referenced Architecture\u003c\/strong\u003e] Every policy paragraph is linked to its corresponding procedural provision in the Handbook, the prescribed Aayat-Niryat Form, the underlying Customs notification and the operative Public Notice—enabling lateral navigation across the entire regime from a single anchor point\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComprehensive Glossary of Acronyms\u003c\/strong\u003e] Runs to several pages and covers the entire spectrum of DGFT, Customs, FEMA, GST and trade-facilitation terminology—from AA, AANF, ACU and AEZ through SCOMET, SEZ, SION and STE to TRQ, WCO and WHO-GMP\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eKey Highlights Précis\u003c\/strong\u003e] A dedicated front-of-book section mapping the seven structural pillars introduced by FTP 2023—ease of doing business and e-initiatives, export-promotion initiatives and Status Holder threshold rationalisation, Districts as Export Hubs framework, e-commerce export facilitation, manufacturing impetus including PM MITRA additions, the special one-time Amnesty Scheme for export-obligation defaults, and SCOMET licensing streamlining\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eComplete Aayat-Niryat Forms Catalogue\u003c\/strong\u003e] All prescribed forms reproduced verbatim—from ANF-1A (Profile of Exporter\/Importer) through application forms for IEC, Status Certificate, Duty Exemption schemes, EPCG, EOU\/SEZ, Deemed Exports, Quality Complaints and the full SCOMET form suite—enabling direct filing reference at the practitioner's desk\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eCurated Notifications Section\u003c\/strong\u003e] Consolidates the operative Customs notifications and DGFT Public Notices thematically organised—Advance Authorisation\/DFIA\/EPCG exemptions, Gem and Jewellery sector exemptions, SEZ and EOU exemptions, RoDTEP and RoSCTL notifications, and the running series of Public Notices issued from 1-4-2023 through April–May 2026\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eAllied Acts and Rules\u003c\/strong\u003e] A comprehensive part bringing together the Foreign Trade (Development and Regulation) Act 1992 and the Foreign Trade (Regulation) Rules 1993—the parent enactment and subordinate legislation that underpin the entire policy regime\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eList of Notifications Index\u003c\/strong\u003e] A detailed listing at the end of the volume serving as a chronological-cum-thematic index, enabling reverse navigation from a known notification number to the operative text or commentary\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eTabular Treatment Throughout\u003c\/strong\u003e] Thresholds, fees, value-addition norms, time-limits, weightage factors, port-restriction tables and TRQ allocations presented in tabular form throughout the volume—designed for quick reference under time pressure\u003c\/li\u003e\n\u003cli\u003e[\u003cstrong\u003eDual-Use Design\u003c\/strong\u003e] Built for cover-to-cover study by new entrants and pinpoint reference by experienced practitioners, supported by chapter-and-paragraph numbered headings, internal cross-references and a glossary that anchors abbreviations the first time they appear\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe coverage of the book is as follows:\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eStatutory Framework of FT (D\u0026amp;R) Act 1992\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe FT (D\u0026amp;R) Act 1992 and the rules and orders made thereunder, including the legal basis of FTP, duration and amendment mechanism, overriding effect of FTP, interpretive jurisdiction of DGFT, transitional arrangements and proceedings against companies under the Insolvency and Bankruptcy Code 2016\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eTrade Facilitation and Ease of Doing Business\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNational Committee on Trade Facilitation, DGFT as facilitator, consultation with stakeholders, free passage of export consignments, no-seizure of export-related stock, perishable agricultural produce treatment, Niryat Bandhu hand-holding scheme, DGFT Online Customer Portal, e-IEC, e-RCMC, e-CoO, online QCTD filing, e-BRC and EDPMS, 24×7 helpdesk, Trade Data and Statistics, Authorised Economic Operator (AEO) programme and Trade Facilitation at Customs\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGeneral Provisions on Imports and Exports\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eIndian Trade Classification (Harmonised System), compliance with domestic laws and mandatory Quality Control Orders, Importer-Exporter Code, mandatory documents, principles of restrictions, Actual User condition, terms and conditions of authorisations, application fees, clearance against authorisation, Denied Entity List, firms under NCLT proceedings, prohibitions on trade (Iraq, ISIL\/Al-Qaeda, DPRK, Iran, Somalia, Pakistan), Import\/Export through State Trading Enterprises, transit facility, debt-repayment trade with Russia and trade with neighbouring countries\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eStatus Holder Certification\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eCategories from One-Star to Five-Star, revised export-performance thresholds (3, 15, 50, 200 and 800 USD million), double-weightage for MSMEs and fruits\/vegetables exporters, other conditions, privileges of status, skilling and mentorship obligations, Inter-Ministerial Committee for MSME grievances and Citizen's Charter\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDistricts as Export Hubs Initiative\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eObjective and policy framework, District Export Promotion Committees, District Export Action Plans for each District, State\/UT Export Promotion Committees, Nodal DGFT Regional Authority, online monitoring, export-promotion activities, capacity-building and implementation\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDuty Exemption and Remission Schemes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eAdvance Authorisation (regular and for Annual Requirement), Advance Authorisation for Spices, Special Advance Authorisation Scheme for export of Articles of Apparel and Clothing Accessories, eligible applicants and export\/supply categories, Self-Ratification Scheme, value addition formula and minimum value-addition norms (15% generally, 50% for tea, 25% for spices), import of mandatory spares, ineligible categories on self-declaration, accounting of input, pre-import condition, drawback admissibility, Actual User condition, validity period, free-of-cost supply, domestic sourcing, currency of realisation, export-obligation period and extension, re-import of exported goods, Duty Free Import Authorisation (DFIA) scheme—eligibility, minimum value addition, validity and transferability, sensitive items\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eGem and Jewellery Sector Schemes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eNominated agencies, advance procurement and replenishment of precious metals, replenishment authorisation for gems and consumables, value-addition norms for the sector, wastage norms, diamond imprest, certification and grading, export of cut and polished diamonds with re-import facility at zero duty, export against supply by foreign buyer, branded jewellery, special notified zones, Diamond and Jewellery Dollar Accounts, treatment and re-import of precious and semi-precious stones, re-import of rejected jewellery and consignment-basis exports\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eRoDTEP and RoSCTL\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eScheme objective and operating principles, ineligible supplies\/items\/categories, nature of rebate, monitoring, audit and risk management, output-outcome framework, Appendix 4R notified rates and per-unit value caps, RoDTEP restoration for AA holders, EOUs and SEZ units (Appendix 4RE), Diamond Imprest Authorisation eligibility, export obligation and details of duties exempted, RoSCTL for textiles administered by the Ministry of Textiles\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eEPCG Scheme and Project Imports\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eObjective and overview, EOU\/relocated SEZ unit conversion to DTA, indigenous sourcing benefits to domestic suppliers, calculation of export obligation, incentive for early EO fulfilment, reduced EO for Green Technology products, reduced EO for North East Region and UTs of Jammu \u0026amp; Kashmir and Ladakh, exemption from average export-obligation maintenance, transitional arrangements, EODC, clubbing of authorisations, re-export, repair and replacement of capital goods, PM MITRA scheme inclusion under CSP, penal action and Project Imports\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eEOU\/EHTP\/STP\/BTP Framework\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eIntroduction and objective, export and import of goods, leasing of capital goods, Net Foreign Exchange Earnings, applications and approvals via Letter of Permission and Letter of Intent, Legal Undertaking, investment criteria, DTA sale of finished products, rejects, waste, scrap, remnants and by-products, other supplies counted for NFE fulfilment, export through others, entitlements for supplies from DTA, inter-unit transfer, sub-contracting, sale of unutilised material and capital goods, reconditioning\/repair and re-engineering, replacement\/repair of imported or indigenous goods, exit from the scheme, conversion of DTA unit, NFE monitoring, export through exhibitions and showrooms abroad, personal carriage and export\/import by post\/courier, fast-track clearance for status-holder EOUs and routine procedures\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDeemed Exports\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eObjective, categories of supply, deemed export by main and sub-contractors, benefits to supplier and recipient, conditions for refund of Terminal Excise Duty and Deemed Export drawback, common conditions, benefits on specified supplies, liability of interest on delayed refund, Risk Management and Internal Audit mechanism and penal action for mis-declaration\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eQuality Complaints and Trade Disputes\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eObjective and scope, obligations of importer\/exporter, provisions in FT (D\u0026amp;R) Act and Rules, Committee on Quality Complaints and Trade Disputes (CQCTD) constitution and proceedings, procedures, corrective measures, Case Officer and Nodal Officer designations\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eCross-Border Trade in Digital Economy (e-Commerce)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eObjective, e-Commerce exports of goods and services, e-Commerce platforms, Export Logistics Provider, export and import through Courier Service and Post, promotion of e-Commerce exports through hand-holding and outreach, e-Commerce Export Hubs (ECEHs)—creation, nature of operations and entitlements, Dak Niryat Kendras and value-limit enhancement for courier exports to ₹10,00,000 per consignment\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSCOMET Framework\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBackground, SCOMET List, classification of categories and licensing jurisdiction, export of SCOMET items, catch-all controls on dual-use non-SCOMET items, supply from DTA to SEZ\/EOU and outside the country, export of imported SCOMET items, types of export authorisations, issue, amendment and revalidation of authorisations, outreach programmes, voluntary self-disclosure of dual-use exports and alignment with India's commitments under the Wassenaar Arrangement, Australia Group and Missile Technology Control Regime\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eMiscellaneous Policy Provisions\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eTransitional arrangements, trade facilitation, online initiatives, ease of doing business, time-bound DGFT services, grievance redressal, Free Trade Agreements (FTAs) and Preferential Trade Agreements (PTAs), Generalised System of Preferences (GSP), Duty Free Tariff Preference (DFTP) Scheme for LDCs, Certificates of Origin (Preferential and Non-Preferential), TRQ under FTA\/CECA, Rules of Origin (Preferential and Non-Preferential) and Approved Exporter Scheme (AES) for self-certification of Certificate of Origin\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eDuty Drawback\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eScheme of customs-duty drawback, types of drawback rates (All Industry Rate and Brand Rate), drawback rate fixation, claim procedure, drawback on re-export and ancillary provisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eSpecial Economic Zones\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eSEZ policy to encourage exports, setting up of SEZs, routine operations of SEZ units, supply by DTA unit to SEZ, sale to DTA from SEZ, miscellaneous SEZ provisions, States' policies towards SEZs, applicability of labour laws, exemption from cesses, customs and excise duties, stamp duty exemption, GST provisions applicable to SEZ, supply from Free Trade Warehousing Zone (FTWZ) to DTA\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eFT (D\u0026amp;R) Act and Rules\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eScheme of the Act, role and powers of the Director General of Foreign Trade, penalty and adjudication, penalties and punishments for violation of FTP, institution and continuation of proceedings against companies under the Insolvency Code\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eInternational Financial Services Centre (IFSC)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eBackground of IFSC and regulation of financial services, IFSCA initiatives in the financial sector, regulations relating to insurance, leasing business, bullion, securities market and the education sector at GIFT IFSC, including International Branch Campuses and Offshore Education Centres\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAayat-Niryat Forms (ANF)\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe prescribed application, declaration and reporting forms supporting every operative scheme under FTP and HBP\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eOperative Customs Notifications and DGFT Public Notices\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe running notification series implementing exemptions under each scheme and the procedural and trade-facilitation directions issued by DGFT\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eAllied Legislation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eThe Foreign Trade (Development and Regulation) Act 1992 with all amendments through the Foreign Trade (Development and Regulation) Amendment Act 2010, and the Foreign Trade (Regulation) Rules 1993, together with consolidated definitions of services, technology, specified goods, conveyances and adjudicating and appellate authorities\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e\n\u003cp\u003eThe book is architected into seven Parts presented as three logical blocks.\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli\u003e\u003cstrong\u003eBlock I — Commentary and Statutory Text\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 1 — Foreign Trade Policy Ready Reckoner\u003c\/li\u003e\n\u003cli\u003ePart 2 — Foreign Trade Policy 2023\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eBlock II — Procedures, Appendices and Forms\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 3 — Handbook of Procedures 2023\u003c\/li\u003e\n\u003cli\u003ePart 4 — Appendices to Handbook of Procedures\u003c\/li\u003e\n\u003cli\u003ePart 5 — Aayat-Niryat Forms\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003e\u003cstrong\u003eBlock III — Notifications and Allied Legislation\u003c\/strong\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003ePart 6 — Notifications\u003c\/li\u003e\n\u003cli\u003ePart 7 — Allied Act \u0026amp; Rules\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cli\u003eEach chapter in the Ready Reckoner follows a uniform internal architecture:\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli\u003eA definitional and objective paragraph that anchors the scheme in its statutory source under the FT (D\u0026amp;R) Act and the relevant FTP\/HBP paragraph\u003c\/li\u003e\n\u003cli\u003eA scheme-mechanics walkthrough covering eligibility, entitlements, value-addition norms, fees, validity periods and conditions\u003c\/li\u003e\n\u003cli\u003eA procedural pathway linking the policy provision to the corresponding HBP paragraph, the prescribed Aayat-Niryat Form and the operative Customs notification\u003c\/li\u003e\n\u003cli\u003eTabular treatment of thresholds, fees, value-addition norms, time-limits, weightage factors and category-wise schedules where applicable\u003c\/li\u003e\n\u003cli\u003eTreatment of consequential matters—Bank Guarantee and LUT execution, port of registration, EODC, clubbing, transitional arrangements, regularisation of bona fide default, penal action and judicial precedents (cited inline) that shape the working interpretation of key provisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default 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