Paragraph 10 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraph 10.12 of the Handbook of Procedures, 2023 is the longest paragraph on SCOMET authorisations for repair and replacement. It has four main heads, A to D, and head D, on the General Authorisation for Export after Repair in India (GAER), has sub-heads A to G of its own. The Foreign Trade Policy, 2023 refers to it in paragraph 10.08(v) and (x). This article gives no view on whether any item is controlled.
Applications are made on ANF 10A through the online SCOMET portal and considered by the Chairman of the IMWG. Head A covers export of imported items for repair or replacement, B re-export of indigenous items after repair or replacement, C export of imported items after repair in India, and D the GAER. Items sent abroad for repair come back within 90 days of completion. Heads A and B need a Legal Undertaking on stamp paper of Rs. 200. The GAER is described as one-time and, in condition (e), as valid for one year.
The procedure is taken from Chapter 10 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Public Notices should be checked before acting. The Handbook is issued under section 6 of the FTDR Act; the Policy is made under section 5, and Chapter 10 rests on Chapter IVA of the Act (sections 14A and 14B). For help with a repair-related authorisation, see our restricted items import-export licence service.
The opening of paragraph 10.12
An application for export or re-export of SCOMET items for repair or replacement of imported or indigenous items, for return of items imported for repair in India, or for export after repair in India (GAER), is made in ANF 10A through the online SCOMET portal, with documents under Appendices 10D, 10E, 10F and 10F(i), as applicable. The Chairman of the IMWG considers it on the conditions below. The Appendices are named only.
Head A: export of imported items for repair or replacement
Conditions (a) to (i). The items were imported and are exported for repair or replacement because defective; no change to original characteristics or specifications; export is to the same entity from which they were imported or to the OEM, including an authorised agency (a footnote says this can include an Approved Repair Centre); repair or replacement is allowed under the import conditions or contract; no authorisation if the initial export authorisation was suspended, modified or revoked by the exporting country, or for destinations sanctioned by the United Nations Security Council or countries or entities of high risk as assessed by the IMWG; no End Use or End Use Certificate required; documents in Appendix 10D; and a Legal Undertaking on stamp paper of Rs. 200 in the proforma at Appendix 10K.
Approval (ii). Export to the original entity or the OEM is approved by the Chairman IMWG without consulting IMWG members; for any other entity, after verifying the credentials of the foreign entity.
Return and post-reporting (iii). (a) Items are brought back to India within 90 days after repair is completed or the item is replaced, or within the extended time DGFT allows. (b) If the defective item cannot be imported back, evidence of destruction in the importing country goes to DGFT within 90 days of export. (c) If more than 90 days are needed for repair, DGFT's permission is obtained in advance with justification. (d) The licensee intimates the Bill of Entry confirming the return in Annexure-I of Appendix 10K.
Head B: re-export of indigenous items after repair or replacement
Conditions (a) to (j). The items were made in India, exported and brought back as defective or damaged; they go back to the same entity to which they were originally exported, unchanged in characteristics; defective items are or will be brought back within 90 days of replacement (if applicable); repair or replacement is allowed under the export or purchase order or contract; the head A bars on a suspended or revoked original licence and on high-risk destinations; no end-use details or certificate; documents in Appendix 10E; and the Rs. 200 Legal Undertaking in Appendix 10K.
Approval and return. To or through the same entities as in the original licence, the Chairman approves without consulting members; for a new consignee, after verifying credentials. If defective items cannot be imported, evidence of destruction goes to DGFT within 90 days of export of the replacement; the Bill of Entry confirming return is intimated in Annexure-I of Appendix 10K.
Head C: export of imported items after repair in India
Conditions (a) to (h). The items were imported to an authorised repair facility in India under a contract or Master Service Agreement; export is to the same entity abroad or the OEM or its authorised agency; no change in characteristics; the head A bars on suspended authorisations and high-risk destinations; no end-use details or certificate; documents in Appendix 10F. Approval is as in head A, with ex-post facto confirmation by the IMWG.
Head D: GAER
Meaning and basis. "Related entities" means a direct subsidiary or foreign parent of the Indian company, or another subsidiary of the foreign parent. "Repair supply chain" means an authorised vendor, or an OEM with a Master Service Agreement or contract defining repair in India. Export after repair "will be allowed on the basis of a one-time General authorization for Export after Repair in India (GAER) subject to post reporting on quarterly basis issued by DGFT", on conditions (a) to (m):
| Condition | Summary |
|---|---|
| (a) to (d) | Items imported to an authorised repair facility under a contract; re-export only to related entities and the repair supply chain; the GAER is obtained only once during validity, with later exports subject to post reporting; Bill of Entry for the first shipment |
| (e) | Valid for one year from issue, subject to post reporting within 30 days from the date of each export |
| (f), (g) | Later exports to the same entity and location as licensed; no change to characteristics and no value addition during repair |
| (h), (i), (j) | The bars on suspended authorisations and sanctioned or high-risk destinations; no end-use details or certificate |
| (k) | A GAER for a specific item and entity does not apply to a different item, entity or authorised OEM; a new GAER or an application under paragraph 10.12(D) is needed |
| (l), (m) | A certified or approved ICP is mandatory for intra-company transfers only; AEO certification with ICP compliance for re-export to vendors or OEMs |
Documents. Proof of import (including the Bill of Entry the first time), proof of the repair obligation (contract, Statement of Work or Master Service Agreement), an undertaking on letterhead on the points above and on no military or weapons use, and the ICP and AEO papers.
Post reporting. Post-shipment details of each consignment go to the SCOMET Division of DGFT (HQ) "on quarterly basis (March/June/September/December), by the end of subsequent month of each quarter, in respect of the exports made in the previous quarter", with the Bill of Entry where available, Shipping Bill details and the licence copy. Failure may entail a penalty or suspension or revocation.
Suspension, general conditions, approval. DGFT may suspend or revoke a GAER on an adverse report on proliferation concern, missed mandatory reports or non-compliance, and may deny or recall it. It is not issued for weapons use or for embargoed or sanctioned countries or entities. For export to the same entity from which goods were imported, the Chairman IMWG approves without consulting members after the first shipment, and the IMWG confirms at its next meeting.
Where the texts differ
Inside paragraph 10.12(D), the head calls the GAER "one-time" with quarterly reporting; condition (e) gives validity of one year and reporting "within 30 days from the date of such export"; the post-reporting sub-head again says quarterly. Paragraph 10.08(x) of the Policy says "one-time" and quarterly; paragraph 10.17 of the Handbook says 1 year and reporting within 30 days from such export. All are given as printed; none is reconciled.
Need help with a repair or GAER application?
The documents differ by head and the reporting dates are strict. Our restricted items import-export licence team can prepare the application and a reporting calendar.
Key takeaways
- Heads A to D are applied for on ANF 10A through the online SCOMET portal and decided by the Chairman IMWG.
- Items sent abroad return within 90 days, or evidence of destruction goes to DGFT within 90 days of export.
- Heads A and B need a Legal Undertaking on stamp paper of Rs. 200 (Appendix 10K).
- GAER: one-time; one-year validity in condition (e); reporting stated both as quarterly and as within 30 days of export; no revalidation (Handbook 10.20).
Read next
- Handbook of Procedures, 2023, paragraph 10.13: SCOMET temporary export for demonstration and tenders
- Paragraph 10.08 of the Foreign Trade Policy, 2023: types and validity of SCOMET authorisations
- Paragraphs 10.06 and 10.07 of the Foreign Trade Policy, 2023: SCOMET supplies to SEZ or EOU and export of imported items
- SCOMET export controls and the catch-all provision
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.