DGFT provides for one time relaxation and issue of Export Obligation Discharge Certificate (EODC) for exports made prior to imports where Advance Authorization is issued for import of ‘natural rubber’ and ‘silk’; Relaxation however is applicable only on Authorisations where “pre-import” condition has not been specifically endorsed by RAs in the condition sheet and imports and exports are completed within stipulated validity of the Authorisation; However, clarifies that the relaxation does not waive pre-import condition prescribed for availing IGST exemption on imports 

Public Notice No. 39/2015-20 dated September 13, 2018
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