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Paragraph 4.11 of the Foreign Trade Policy, 2023: self-declared Advance Authorisations and the entitlement, with paragraphs 4.07, 4.12 and 4.13 of the Handbook of Procedures

Ten classes of import are not permitted on a self declaration basis (paragraph 4.11(a)). Entitlement under the Handbook is up to 300% of FOB and/or FOR value of the preceding...

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October 2, 2026
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Last updated: October 2026Verified against: Government sources

Paragraph 4.11 of the Policy lists the categories that cannot be imported on a self declaration and the cases that must go to the Norms Committee or need a No Objection Certificate. The Handbook says how a self-declared authorisation is issued where no norm exists (paragraph 4.07), what the entitlement is (paragraph 4.12) and what happens when an applicant wants more than the entitlement (paragraph 4.13).

This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The procedure is taken from Chapter 4 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Notifications and Public Notices should be checked. For help in choosing the route, a legal consultation can be arranged.

Paragraph 4.11 of the Policy: what cannot be imported on self declaration

Paragraph 4.11(a): ten classes

The following are not permissible on a self declaration basis, as the paragraph describes them:

  1. edible oils classified under Chapter 15 and oilseeds under Chapter 12 of ITC(HS);
  2. all types of cereals under Chapter 10;
  3. spices under Chapters 9 and 12, other than light black pepper (light berries), that have a basic customs duty of more than 30%;
  4. fruits and vegetables with a basic customs duty of more than 30%, under Chapters 7 and 8;
  5. horn, hoof and any other organ of an animal;
  6. honey;
  7. rough marble blocks and slabs;
  8. rough granite;
  9. vitamins, except for use in the pharmaceutical industry; and
  10. all items with a basic customs duty of more than 30%.

The 30% is a threshold of basic customs duty; this article gives no customs duty rate. Whether an item is above the threshold is a customs question for the current tariff.

Paragraph 4.11(b): perfumes and feed ingredients

For export of perfumes, perfumery compounds and various feed ingredients containing vitamins, no authorisation is issued by the Regional Authority under paragraph 4.07 of the Handbook. Applicants apply to the Norms Committee under paragraph 4.06 of the Handbook.

Paragraph 4.11(c): biotechnology

Where export or import of biotechnology items and related products is involved, an authorisation under paragraph 4.07 of the Handbook is issued by the Regional Authority only on submission of a No Objection Certificate from the Department of Biotechnology.

The Policy is made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and the paragraph names no other section; see our article on section 5 of the FTDR Act.

What the Handbook requires

Paragraph 4.07: self-declared authorisations where no norm exists

The Regional Authority may issue an Advance Authorisation where there is no SION or valid ad hoc norm for an export product, or where one exists but the exporter intends to use additional inputs, on the applicant's self declaration. The wastage claimed is subject to wastage norms as decided by the Norms Committee, and the applicant gives an undertaking to abide by the Committee's decision. The paragraph points to paragraphs 4.03 and 4.11 of the Policy. In case of revision or rejection, the applicant pays duty and interest as notified by the Department of Revenue within thirty days from the date of hosting of the Norms Committee decision on the DGFT website. No authorisation under this paragraph is issued for items listed in paragraph 4.11 of the Policy. The comparable route with a Chartered Engineer is explained in our article on the Self Ratification Scheme.

Paragraph 4.12: entitlement

The maximum CIF value of one or more authorisations under paragraph 4.07 of the Handbook is:

ApplicantMaximum CIF value
Status holdersUp to 300% of FOB and/or FOR value of the preceding year's exports and/or supplies
Other than status holdersUp to 300% of FOB, or Rs. 10 crore, and/or FOR value of the preceding year's exports and/or supplies, whichever is higher

The remaining sub-paragraphs of paragraph 4.12 say:

  • (iii) and (iv). Once ad hoc norms are fixed by the Norms Committee, the value limits above do not apply to authorisations issued under paragraph 4.07 of the Handbook. The value of earlier authorisations that were limited to those amounts may be enhanced. Authorisations are then issued by the Regional Authority under the "Adhoc Norms Fixed" category, and application copies need not be forwarded to the Norms Committee for fixation or ratification.
  • (v). The holder is entitled to further authorisations as per the ratified norms without a further ratification, applying under the "Adhoc Norms Fixed" category.
  • (vi). Norms ratified by a Norms Committee on or after 01.04.2023 for an authorisation obtained under paragraph 4.07 are valid for three years from the date of ratification. The paragraph also extended the validity of norms ratified on or after 01.04.2015 under the Handbook of 2015-20 up to 31.03.2026. That extension is a dated provision and has run its course; it is not a standing rule. Because decisions of the Norms Committees are available as minutes on the DGFT website, other applicants may get authorisations on repeat basis based on ratified norms during their validity. The sub-paragraph does not apply to items listed under Appendix 4P (named only).
  • (vii). Where an applicant applies for components on a "net-to-net basis with accountability clause" under paragraph 6 of the General Note for all export products, the case need not be referred to the Norms Committee; the exporter must show clearly in the shipping bills, bills of export and tax invoices for export that the imported inputs were exported.

Paragraph 4.13: excess entitlement

An applicant is entitled to an authorisation in excess of the entitlement in paragraph 4.12, subject to furnishing a Bank Guarantee to the Customs authority for the full amount to cover exemption from customs duties. The Regional Authority makes a specific endorsement on the authorisation. This applies to status holders too. The general rule on a Legal Undertaking, Bank Guarantee or Bond with Customs is in our article on paragraphs 2.34 and 2.35.

The Handbook rests on the Director General's power described in our article on section 6 of the FTDR Act.

A worked example

Pearl Garment Accessories Private Limited, an invented firm that is not a status holder, makes a product with no SION and wants an Advance Authorisation on self declaration under Handbook paragraph 4.07. Its inputs are not in the ten classes of paragraph 4.11(a) of the Policy. Its entitlement is up to 300% of FOB value of the preceding year's exports, or Rs. 10 crore, whichever is higher (paragraph 4.12(ii)). If the Norms Committee later fixes ad hoc norms, the value limits no longer apply and the firm may apply under "Adhoc Norms Fixed" (paragraph 4.12(iii) to (v)). A second firm wants authorisation for more than its entitlement; under paragraph 4.13 it can obtain it by furnishing a Bank Guarantee for the full amount to Customs.

Need help with a self-declared authorisation?

The entitlement, the excluded classes and the timing of ratified norms interact in ways that are easy to misread. Our team can check them for your product through our legal consultation service.

Key takeaways

  • Ten classes of input cannot be imported on self declaration (paragraph 4.11(a)).
  • Perfumes and feed ingredients with vitamins go to the Norms Committee; biotechnology needs a NOC (paragraph 4.11(b) and (c)).
  • Status holders: up to 300% of FOB and/or FOR value; others: up to 300% or Rs. 10 crore, whichever is higher (Handbook paragraph 4.12).
  • Norms ratified on or after 01.04.2023 are valid for three years; the 2015-20 extension to 31.03.2026 is spent.
  • Excess entitlement needs a Bank Guarantee for the full amount (Handbook paragraph 4.13).

Read next

Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Paragraph 4

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Which imports cannot be on self declaration?

Ten classes in paragraph 4.11(a), including edible oils and oilseeds, cereals, honey, vitamins except for pharmaceutical use, and all items with basic customs duty of more than 30%.

What is the entitlement for a status holder?

Up to 300% of FOB and/or FOR value of the preceding year's exports and/or supplies (Handbook paragraph 4.12(i)).

The portal accepting a form does not mean the form was correct — check before you submit.

— TaxClue Compliance Desk

Paragraph 4: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Ten classes in paragraph 4.11(a), including edible oils and oilseeds, cereals, honey, vitamins except for pharmaceutical use, and all items with basic customs duty of more than 30%.

Up to 300% of FOB and/or FOR value of the preceding year's exports and/or supplies (Handbook paragraph 4.12(i)).

Up to 300% of FOB or Rs. 10 crore, and/or FOR value, whichever is higher (Handbook paragraph 4.12(ii)).

Three years from ratification for norms ratified on or after 01.04.2023 (paragraph 4.12(vi)).

Yes, against a Bank Guarantee for the full amount to Customs, with a specific endorsement (paragraph 4.13).

You pay duty and interest as notified by the Department of Revenue within thirty days from the hosting of the decision (Handbook paragraph 4.07(ii)).