INDIA CODE

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Section 21, Foreign Trade (Development and Regulation) Act, 1992 [S1X-401]

As at 7 September 2026. In force from 21 June 1992.

In Foreign Trade (Development and Regulation) Act, 1992 [A11-1KR]. This text from 21 June 1992. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 21, Foreign Trade (Development and Regulation) Act, 1992 [S1X-401]. Machine: S1X-401.

21. Maintenance of records and furnishing of returns.—(1) Every importer shall maintain such records and registers relating to the import of goods as may be prescribed and shall preserve them for a period of five years. (2) Every importer shall furnish to the Director General a return in Form ANF-2A within one hundred and eighty days from the end of every financial year, and such other information as the Director General may, by order in writing, require.

Defined terms in this text (2)

Director General: Section 2, Foreign Trade (Development and Regulation) Act, 1992 [S1X3D7] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Foreign Trade appointed under section 6

Director General: 30 more definitions.

import: Section 2, Foreign Trade (Development and Regulation) Act, 1992 [S1X3D7] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India any goods by land, sea or air

import: 34 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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Section 21, Foreign Trade (Development and Regulation) Act, 1992 [S1X-401]