Import raw materials, fuel, oil, and catalysts without paying Customs Duty. We handle everything from SION Norm Fixation to final EODC Redemption.
Estimate your duty savings.
The Advance Authorisation (AA) Scheme allows duty-free import of inputs (raw materials), which are physically incorporated in the export product. In addition to raw materials, fuel, oil, catalysts, and packaging materials required for production can also be allowed duty-free.
The scheme operates on the principle that taxes/duties should not be exported. By waiving Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and IGST, the scheme makes Indian products competitive globally. However, it comes with an Export Obligation (EO) to export finished goods of a specified value and quantity.
Complete waiver of BCD + SWS + IGST on eligible inputs.
Applicable for manufacturer exporters or merchant exporters tied to a supporting manufacturer.
Standard period to fulfill the export obligation from the date of license issuance.
Determining how much input is allowed for your export output.
Pre-defined norms by DGFT. If your product falls under SION, the license is issued instantly based on these ratios.
If SION doesn't exist, we apply for Ad-hoc norms. We prepare technical data for consumption, wastage, and yield for Norms Committee approval.
Get immediate license based on self-declaration while norms are being ratified — essential for urgent shipments.
File online application on DGFT portal with valid RCMC and DSC.
Register the license at the Port of Registration (Customs).
Import inputs duty-free. Goods must be used in manufacturing.
Fulfill Export Obligation within 18 months. Mention License No on Shipping Bills.
Submit documents to DGFT to obtain EODC and close the file.
Getting the license is easy; closing it is the hard part. Failure to submit proof of export results in heavy penalties and demand notices from Customs. We specialize in the Redemption process to get your Export Obligation Discharge Certificate (EODC).
Don't let open licenses block your future benefits. We clear backlogs.
An AA license is a legal contract with the government. If you don't fulfill the 'Export Obligation,' the penalties are crushing. CloudDesk acts as your Compliance Shield.
Customs allows you to import based on SION (Standard Input-Output Norms). But what if your product is new? CloudDesk specializes in Fixation of Ad-hoc Norms with the Norms Committee at DGFT, ensuring you get the maximum import entitlement for your specific manufacturing process.
In 2026, the "Pre-import" rule for IGST exemption is a minefield.CloudDesk ensures your import and export timelines are perfectly synced so you don't get hit with retrospectiveIGST demands and interest years later.
The biggest failure in AA is missing the Export Obligation (EO) deadline. CloudDesk provides a Live Consumption Ledger. We track every gram of raw material imported against every unit exported, alerting you 6 months before the deadline if your EO is lagging.
Getting the license is only 10% of the work. The real battle is getting the Export Obligation Discharge Certificate (EODC).We manage the entire redemption process—linking Shipping Bills to Bills of Entry—to ensure your bond is cancelled and your bank guarantee is released.
Manufacturer exporters or merchant exporters tied up with supporting manufacturers. You must have a minimum 15% Value Addition (positive value addition for certain sectors like electronics).
Raw materials, components, catalysts, consumables, and packing materials physically incorporated in the export product. You cannot import capital goods (machinery) under this—that requires an EPCG license.
If you have been exporting for the last two financial years, you can get a single license for your entire year's import needs based on your past performance, rather than applying for a new license for every order.
The standard period is 18 months from the date of issue of the license. For defense, software, or specialized projects, this can be longer.
This is the brutal part. You must pay all the exempted Customs duties plus 15% interest from the date of import. CloudDesk’s primary job is to ensure you never fall into this trap.
Absolutely not. Materials imported under AA are subject to "Actual User Condition." They cannot be transferred or sold even after the export obligation is completed (though the finished goods can be sold domestically after EO is met).
It is a mandatory logbook showing exactly how much raw material was used for each export batch. In 2026, DGFT audits these digitally. CloudDesk’s Auto-Ledger generates this report for you with one click.
No. Since you didn't pay duty on imports, you can't claim a "Drawback" of that duty. However, you can claim the "Customs portion" of drawback if you used some domestic duty-paid inputs. CloudDesk calculates the most profitable path for you.