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Agency Commission on Exports : Authorised dealers may allow payment of commission, either by remittance or by deduction from invoice value, on application submitted by the exporter. The application should contain details about export particulars. The remittance may be allowed subject to the following conditions.
i) Amount of commission has been declared on GR/PP/SOFTEX form and accepted by customs authorities or the exporter has submitted a no objection certificate from customs
ii) Rate of Commission do not exceed 12.5% of invoice value.
iii) Commission sought to be remitted is not 011 export of a canalised item. Project exports or exports financed under lines of credit extended by Government of India or EXIM Bank. This may also be allowed on exports made by I1:dian partners towards equity participation in an overseas Joint Venture/wholly owned subsidiary.
iv) The relative shipment has already been made.
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NATURE OF EXPORT SALES CONTRACT: Contract is a legal concept. It has been defined in the Section 2(h) of the Indian Contract Act, the other party without any qualification. This p
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