SCOMET 项目出口及 SCOMET 法规相关违规行为的自愿披露标准作业程序

India is a signatory to multilateral export control regimes such as the Missile Technology Control Regime, Nuclear Suppliers Group, etc. India is a significant exporter of SCOMET items where SCOMET stands for "Special Chemicals, Organisms, Materials, Equipment and Technologies". Foreign Trade Policy, 2023 (FTP) contains key provisions related to the export of SCOMET items. FTP provides strict regulation for the export of such sensitive goods and technologies that could be used for military or weapons of mass destruction applications.

To encourage compliance among exporters, the DGFT has rolled out a voluntary disclosure scheme to make good unintentional non-compliance on the part of exporters for SCOMET items. Vide public Notice No. 40/2024-25 dated 15th January 2025, the DGFT has notified the Standard Operating Procedures and Guidelines for voluntary disclosures of non-compliances related to the export of SCOMET items and SCOMET regulations.

Read Also: RBI Regulations for Payment Aggregators- Cross Border (PA-CB)

1. Background

• The DGFT has mentioned that there may be cases where exporters fail to comply with provisions of the Foreign Trade (Development and Regulations) Act, The Weapons of Mass Destructions and their Delivery System (Prohibitions of Unlawful Activities) Act, The Customs Act, or any other relevant law.
• The DGFT has encouraged exporters to make voluntary disclosures of any failure to comply with export-related provisions.

2. Administrative Authorities

• The Inter-Ministerial Working Groups (IMWG) are constituted to consider the applications for the export of SCOMET items.
• Such Authority shall be responsible for the entertaining application for voluntary disclosure shall consider each case on its merit and shall determine the administrative penalties.

3. Types of Violations Covered for Voluntary Disclosure:

The following types of violations shall be eligible for voluntary disclosure:

1. Export of SCOMET items without prior authorisation;
2. Export of UNSC Sanctioned entities and individuals without knowledge;
3. Export of items not controlled under SCOMET and used/diverted for manufacturing of weapons of mass destruction or their delivery system;
4. Use of export authorisation issued in name of the entity in the name of the new entity, formed through a merger, acquisition, name change, etc. without amendment;
5. Failure to obtain a license from the licensing authority by the SCOMET manufacturing companies registered in India, for facilitating or undertaking site visits, on-site verification, or access of records/documents by foreign organisation either directly or through an Indian party;
6. Failure to comply with reporting or bookkeeping requirements etc;
7. Unauthorised access to technical data;
8. Unauthorised provisions of Technical Assistance;
9. Any other violation

4. Violations not covered under voluntary Disclosures:

DGFT has clarified that voluntary disclosure shall not apply in the following cases:

1. Where the exporter applies for regularisation based on communication received from DGFT, Customs, or any other Government Authority.
2. Non-compliance or violation for items falling under SCOMET category 0 and under CWC Schedules (SCOMET Categories 1A, 1B, and 1C)

5. Factors to be considered by Administrative Authorities:

DGFT has clarified that despite the voluntary disclosure, the violation may attract penalties, administrative actions, or criminal prosecutions depending on the merits of the case. In addition to the particular information of the case, The IMWG shall consider the following factors:

• Whether the exporter would have been authorised in the normal course and under what conditions (voluntary/ Forced Disclosure) the request for export authorisation is made before DGFT;
• Whether the violation was intentional or inadvertent; systematic or not;
• Why the violation occurred;
• Cooperation with ensuring verification;
• Whether the firm has improved internal trade compliance mechanism/ Process/ Progress, including training of employees to reduce the likelihood of future violation;
• Whether such violation was in knowledge of senior management or not;
• Whether the Firm and authorised persons  responsible for the violation are familiar with export control laws and regulations;
• Whether the firm has violated laws earlier also

6. Procedure of filing application for voluntary disclosure

The exporter shall follow the following procedure for voluntary disclosure:

1. The person shall notify the DGFT immediately after an export violation is discovered and confirmed internally and shall conduct a thorough review of such trade activities where the violation is suspected;
2. The Indian exporter shall furnish the entire details of such violation to SCOMET Division, DGFT (Headqtrs) through email;
3. The SCOMET cell, DGFT shall issue the Show Cause Notice upon receipt of confirmation of such violation from other enforcement agencies such as customs or through other sources.
4. Complete disclosure along with other necessary documents must be submitted within 30 days or the extended time limit;
5. Failure to furnish the complete disclosure within a reasonable time may result in recommendations by IMWG not to consider the voluntary disclosure as a mitigating factor in determining the appropriate disposition of the violation.
6. The IMWG shall consider each application on merits within the scope of applicable law.

7. Documents to be furnished

The Exporter is required to furnish the following documents under voluntary disclosure:

1. 书面披露材料应附有一份由高级管理人员（职位不低于出口合规经理或同等职级）签署的公函（使用公司信头）；
2. 按规定格式填写的披露申请表；
3. ANF 10A 表格申请书；
4. 许可文件；
5. 装运单据，如报关单、航空运单、商业发票等；
6. 可能需要的任何其他相关文件

8. 对外贸易总局（DGFT）的处理措施

出口商提交所有文件后，对外贸易总局（DGFT）应将所有自愿披露案件提交至跨部门工作组（IMWG）。IMWG 将根据每起案件的实际情况进行审议，并就以下事项向 DGFT 提出建议：

• 经审查认为情况属实，无需采取进一步行动；
• 签发解释说明通知书；
• 若收到关于防扩散担忧/信息、违反相关出口管制法律法规等方面的负面报告，则签发裁决令。相关企业应根据相关法律承担相应责任；
• DGFT 随后应将所采取的行动告知 IMWG。

9. Conclusion

自愿披露是鼓励出口商合规的正确举措，旨在确保一旦发生违规行为，能够及时发现并根据实际情况进行规范化处理。SCOMET 出口属于敏感事项，需要严格管控。

鉴于当前合规工作的重要性，贸易企业应主动审查自身的合规状况、潜在风险及合规性。