Global Authorization for Intra-Company Transfer (GAICT) Procedure

Harshita Verma

Harshita Verma

Published on: May 14, 2026

Megha Makharia

Updated on: May 14, 2026

★★★★★(2 Ratings)

Introduction

The Global Authorization for Intra-Company Transfer (GAICT) is a, one-time export permit for SCOMET items (software/technology) exchanged between an Indian parent firm and its overseas subsidiaries, aimed at streamlining numerous transfers. This mechanism specifically facilitates the seamless flow of high-tech components between Indian entities and their foreign parent or subsidiary companies in over 40 notified countries, provided the exporter maintains a robust Internal Compliance Programme (ICP).

Applicable Provisions

Details	Provision
Handbook of Procedures (HBP), 2023	Para 10. 15(B), 10.15(C), 10.15(H), 10.17, 10.20
Foreign Trade Policy, 2023	Para 10.08

Mandatory Requirements

Valid Importer-Exporter Code (IEC).

↓↓ Procedure to be Followed (Step-By-Step) ↓↓

Obtain Importer -Exporter Code
Importer/ Exporter shall obtain valid Importer-Exporter Code (IEC), in case they do not already possess same. (Please refer Article on Import-Exporter Code – https://www.lawrbit.com/article/importer- exporter-code/, for detailed information).
Initial Identification of SCOMET Category for GAICT
Identify SCOMET category and ensure item and destination covered under GAICT.
Application to Obtain GAICT
Applicant must submit an online application via DGFT portal, using Form ANF 10C along with the required documents:
- End-User Certificate (EUC) Appendix 10J(iv)
- Certified or Approved Internal Compliance Program (ICP)
- Copy of Master Service Agreement (MSA) or Contract
Issuance of Global Authorization for Intra-Company Transfers (GAICT)
- Application is reviewed by Inter-Ministerial Working Group (IMWG) (primarily Category 8) of Appendix-3
- Upon approval, a digital GAICT license is issued with a unique authorization number.
Post Export Obligations
- Quarterly reporting of all transfers in Form ANF-10D (Application form for post reporting for re-export of SCOMET items/ software/ technology under global authorisation for intra company transfer (GAICT))
- All manual or electronic records must be maintained for 5 years.

Important Notes

Applicant can refer DGFT Help Manual for submitting application.
GAICT is valid for a period of 3 years from date of issue, once 3-year period expires a new application is required. Validity ends earlier if the Master Service Agreement (MSA) expires or if the foreign parent’s license exception is terminated.
Revalidation of GAICT is not allowed.
GAICT Can be suspended during an inquiry or revoked for non-submission of mandatory reports or proliferation concerns.
In case of third-party involvement in supply chain, end user has to be a foreign parent / another subsidiary of foreign parent company or a subsidiary company of Indian company.

Conclusion

The GAICT framework significantly reduces administrative delays by replacing transaction-based licensing with a single, consolidated three-year authorization. It facilitates the seamless transfer of high-tech SCOMET software and technology within global corporate groups across 40+ countries. Ultimately, GAICT successfully balances the promotion of high-tech commerce with India’s commitment to international non-proliferation standards.

Global Authorization for Intra-Company Transfer (GAICT) under FTP								
Introduction
The Global Authorization for Intra-Company Transfer (GAICT) is a, one-time export permit for SCOMET items (software/technology) exchanged between an Indian parent firm and its overseas subsidiaries, aimed at streamlining numerous transfers. This mechanism specifically facilitates the seamless flow of high-tech components between Indian entities and their foreign parent or subsidiary companies in over 40 notified countries, provided the exporter maintains a robust Internal Compliance Programme (ICP).
Applicable Provisions

Details
          Provision
       
        
          Handbook of Procedures (HBP), 2023
          Para 10. 15(B), 10.15(C), 10.15(H), 10.17, 10.20
        
        
            Foreign Trade Policy, 2023
            Para 10.08

Mandatory Requirements
Valid Importer-Exporter Code (IEC).

↓↓ Procedure to be Followed (Step-By-Step) ↓↓
    
        
            Obtain Importer -Exporter Code
            Importer/ Exporter shall obtain valid Importer-Exporter Code (IEC), in case they do not already possess same.
            (Please refer Article on Import-Exporter Code -  https://www.lawrbit.com/article/importer-   exporter-code/, for detailed information).
        
        
            Initial Identification of SCOMET Category for GAICT
            Identify SCOMET category and ensure item and destination covered under GAICT.
        
        
            Application to Obtain GAICT
            Applicant must submit an online application via DGFT portal, using Form ANF 10C along with the required documents:
            
                End-User Certificate (EUC) Appendix 10J(iv)
                Certified or Approved Internal Compliance Program (ICP)
                Copy of Master Service Agreement (MSA) or Contract
            
        
        
            Issuance of Global Authorization for Intra-Company Transfers (GAICT)
            
                Application is reviewed by Inter-Ministerial Working Group (IMWG) (primarily Category 8) of Appendix-3
                Upon approval, a digital GAICT license is issued with a unique authorization number.
            
        
        
            Post Export Obligations
            
                Quarterly reporting of all transfers in Form ANF-10D (Application form for post reporting for re-export of SCOMET items/ software/ technology under global authorisation for intra company transfer (GAICT))
                All manual or electronic records must be maintained for 5 years.

Important Notes

Applicant can refer DGFT Help Manual for submitting application.
    GAICT is valid for a period of 3 years from date of issue, once 3-year period expires a new application is required. Validity ends earlier if the Master Service Agreement (MSA) expires or if the foreign parent's license exception is terminated.
    Revalidation of GAICT is not allowed.
    GAICT Can be suspended during an inquiry or revoked for non-submission of mandatory reports or proliferation concerns.
    In case of third-party involvement in supply chain, end user has to be a foreign parent / another subsidiary of foreign parent company or a subsidiary company of Indian company.

Conclusion
The GAICT framework significantly reduces administrative delays by replacing transaction-based licensing with a single, consolidated three-year authorization. It facilitates the seamless transfer of high-tech SCOMET software and technology within global corporate groups across 40+ countries. Ultimately, GAICT successfully balances the promotion of high-tech commerce with India's commitment to international non-proliferation standards.

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EXIM

Global Authorization for Intra-Company Transfer (GAICT) under FTP

Harshita Verma

Megha Makharia

Introduction

Applicable Provisions

Mandatory Requirements

↓↓ Procedure to be Followed (Step-By-Step) ↓↓

Important Notes

Conclusion

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