GST India Solution

05(RE-2010)/2009-14, Dated: 02/12/2010

Government of India

Department of Commerce

Directorate General of Foreign Trade

Udyog Bhavan, New Delhi-110011

Policy Circular No. 05(RE-2010)/2009-14 Dated: 02.12.2010

All Regional Authorities,

All Custom Authorities

Subject: Prohibition on export of edible oils –clarification regarding exemptions from export of edible oils- regarding

The export of all edible oils under Chapter 15 of Schedule 1 of ITC(HS) Classification of Export & Import Items was prohibited initially for a period of one year vide Notification No. 85(RE-2007)/2004-09 dated 17.03.2008. The prohibition has been extended from time-to-time and is presently applicable upto 30.09.2011 in terms of Notification No. 07(RE-2010)/2009-14 dated 30.09.2010.

2. Vide Notification No. 92 dated 01.04.2008 and Notification No. 33 dated 19.08.2008, certain exports of edible oil were granted exemption from this prohibition, namely (a) export of Castor Oil (b) export of coconut oil from Cochin Port (c) Deemed export of edible oils(as input raw material) from DTA to 100% EOUs for production of non-edible goods to be exported and (d) export of oil produced out of minor forest produce even if edible, ITC(HS) Code 15159010, 15159020, 15159030, 15159040, 15179010 and 15219020.

3. Permission was also given for export of edible oils, in branded consumer packs of upto 5 Kgs with a ceiling of 10,000 tons through custom EDI Ports upto 31.10.2009. This was first notified on 20.11.2008 and extended from time-to-time. Presently as per Notification No. 09(RE-2010)/2009-14 of 01.11.2010 such export of edible oil in branded consumer packs of upto 5 Kgs is permissible upto 31.10.2011, subject to the limit of 10,000 tons.

4. The prohibition imposed on export of edible oils as mentioned in para(1) above or the ceiling of 10,000 tons as detailed in Para (3) above does not apply to the exemptions as described in para(2) above.

5. This issues with the approval of Director General of Foreign Trade.

(Hardeep Singh)

Joint Director General of Foreign Trade

Email: hardeep.singh@nic.in

(Issued from F. No. 01/91/180/774/AM10/Export Cell)

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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