Advance Release Order

A duty free license holder except Advance Intermediate License Holder intending to source the inputs from indigenous sources/canalising agencies/EOUs/EPZ/EHTP/STP units in lieu of direct imports has the option to source them against Advance Release Order denominated in foreign exchange/Indian rupees. In such cases, the license is invalidated for direct import and permission in the form of ARO is issued which will entitle the supplier to the benefits of deemed exports.