For deemed exports supplies to EOU, we are obtaining advance authorisation under the notification 21/2013-Cus dated 1st April 2023. Can we import under the advance authorisation, the inputs subject to quality control orders (QCO)?
No. DGFT notification no.71/2023 dated 11th March 2024 says that the exemption from QCO will be available for physical exports only and such exemption will not be allowed for deemed exports for advance authorisation holders.
We have imported certain inputs under advance authorisation. Our customer has cancelled the orders because of higher tariffs in the US and uncertainties ahead. Now, the imported raw materials cannot be

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