- 1 - FOREWORD
Foreword
- 2 - 1.1
Foreword
- 3 - 1.2
Duration
- 4 - 1.3
Amendments
- 5 - 1.4 & 1.4A
Transitional
- 6 - 1.5
Transitional
- 7 - 1B.1
Special Focus Initiatives
- 8 - 1B.2
Deleted
- 9 - 1C.1
Board of Trade (BOT)
- 10 - 1C.2
Terms of Reference
- 11 - 1C.3
Composition
- 12 - 1C.4 to 1C.6
Deleted
- 13 - 2.1
Exports and Imports free unless regulated
- 14 - 2.1.1
Exports and Imports free unless regulated
- 15 - 2.1.2
Exports and Imports free unless regulated
- 16 - 2.1.3
Exports and Imports free unless regulated
- 17 - 2.2
Compliance with Laws
- 18 - 2.3
Interpretation of Policy
- 19 - 2.4
Procedure
- 20 - 2.5
Exemption from Policy / Procedure
- 21 - 2.6
Principles of Restriction
- 22 - 2.7
Restricted Goods
- 23 - 2.8
Terms and Conditions of a licence / Certificate /Permission / Authorisation
- 24 - 2.9
Authorisation / Licence / Certificate /Permission, not a Right
- 25 - 2.10
Penalty
- 26 - 2.11
State Trading
- 27 - 2.12
Importer-Exporter Code (IEC) Number
- 28 - 2.13
Trade with Neighbouring Countries
- 29 - 2.14
Transit Facility
- 30 - 2.15
Trade with Russia under Debt-Repayment Agreement
- 31 - 2.16
Actual User Condition
- 32 - 2.17
Second Hand Goods
- 33 - 2.17A
Scrap/Waste in SEZ
- 34 - 2.18
Import of samples
- 35 - 2.19
Import of Gifts
- 36 - 2.20
Passenger Baggage
- 37 - 2.21
Import on Export basis
- 38 - 2.22
Re-import of goods repaired abroad
- 39 - 2.23
Import of goods used in projects abroad
- 40 - 2.24
Sale on High Seas
- 41 - 2.25
Import under Lease Financing
- 42 - 2.26
Clearance of Goods from Customs
- 43 - 2.27
Execution of BG / LUT
- 44 - 2.27.1
Execution of BG / LUT
- 45 - 2.28
Private / Public Bonded Warehouses for Imports
- 46 - 2.29
Free Exports
- 47 - 2.30
Export of Samples
- 48 - 2.31
Export of Passenger Baggage
- 49 - 2.32
Export of Gifts
- 50 - 2.33
Export of Spares
- 51 - 2.34
Third Party Exports
- 52 - 2.35
Export of Imported Goods
- 53 - 2.36
Export of Imported Goods
- 54 - 2.37
Export of Replacement Goods
- 55 - 2.38
Export of Repaired Goods
- 56 - 2.39
Private Bonded Warehouses for Exports
- 57 - 2.40
Denomination of Export Contracts
- 58 - 2.41
Realisation of Export Proceeds
- 59 - 2.42
Free movement of export goods
- 60 - 2.42.1
No seizure of Stock
- 61 - 2.43
Export Promotion Councils (EPC)
- 62 - 2.44
Registration -cum- Membership Certificate (RCMC)
- 63 - 2.45
Deleted
- 64 - 2.45.1
Trade Facilitation through EDI Initiatives
- 65 - 2.45.2
DGCI&S Commercial Trade Data
- 66 - 2.45.3
Fiscal Incentives to promote EDI Initiatives adoption
- 67 - 2.46
Regularization of EO default and settlement of customs duty and interest through Settlement Commission
- 68 - 2.47
Easing of Documentation Requirement
- 69 - 2.48.1
Exemption / Remission of Service Tax in DTA
- 70 - 2.48.2
Exemption from Service Tax in SEZ
- 71 - 2.48.3
Exemption from Service Tax on Services received abroad
- 72 - 2.49
DGFT as a facilitator of exports / imports
- 73 - 2.49.1
Citizen’s Charter
- 74 - 2.49.2
Grievance Redressal Committee (GRC)
- 75 - 2.49.3
Deleted
- 76 - 2.50
Deleted
- 77 - 3.1
Assistance to States for Infrastructure Development of Exports (ASIDE)
- 78 - 3.2
Market Access Initiative (MAI)
- 79 - 3.2.1
Marketing Development Assistance (MDA)
- 80 - 3.2.1.1
Meeting Legal Expenses for Trade Related Matters
- 81 - 3.3
Towns of Export Excellence (TEE)
- 82 - 3.4.1
Brand Promotion and Quality
- 83 - 3.4.2
Test Houses
- 84 - 3.4.3
Quality Complaints /Disputes
- 85 - 3.4.4
Trade Disputes affecting Trade Relations
- 86 - 3.5
EXPORT AND TRADING HOUSES
- 87 - 3.5.1
Export and Trading Houses
- 88 - 3.5.2
Status Category
- 89 - 3.5.2.1
Privileges
- 90 - 3.5.3
Deleted
- 91 - 3.6
SERVICES EXPORTS
- 92 - 3.6.1
Services Exports
- 93 - 3.6.2
Registration cum Membership Certificate (RCMC) for Service Providers
- 94 - 3.6.3
Common Facility Centres
- 95 - 3.6.4
SERVED FROM INDIA SCHEME (SFIS)
- 96 - 3.6.4.1
Objective
- 97 - 3.6.4.2
Eligibility
- 98 - 3.6.4.3
Entitlement
- 99 - 3.6.4.3.1
Remittances
- 100 - 3.6.4.4
Hotels, Restaurants & Other Service Providers in Tourism Sector
- 101 - 3.6.4.5
Imports Allowed
- 102 - 3.6.4.6
Non Transferability
- 103 - 3.6.4.7 to 3.6.4.9
Deleted
- 104 - 3.6.4.10
Procurement from Domestic Sources
- 105 - 3.7
Deleted
- 106 - 3.8
VISHESH KRISHI AND GRAM UDYOG YOJANA (VKGUY)
- 107 - 3.8.1
Objective
- 108 - 3.8.2
Entitlement
- 109 - 3.8.2.1
Entitlement
- 110 - 3.8.2.2
Entitlement
- 111 - 3.8.3 to 3.8.5
Deleted
- 112 - 3.8.6
Entitlement
- 113 - 3.9
FOCUS MARKET SCHEME (FMS)
- 114 - 3.9.1
Objective
- 115 - 3.9.2
Entitlement
- 116 - 3.9.2.1
Entitlement
- 117 - 3.9.2.2
Entitlement
- 118 - 3.9.2.3
Deleted
- 119 - 3.9.3 to 3.9.6
Deleted
- 120 - 3.10
FOCUS PRODUCT SCHEME (FPS)
- 121 - 3.10.1
Objective
- 122 - 3.10.2
Entitlement
- 123 - 3.10.2.1
Entitlement
- 124 - 3.10.2.2
Entitlement
- 125 - 3.10.2.3
Deleted
- 126 - 3.10.3 to 3.10.6
Deleted
- 127 - 3.10.7
Market Linked Focus Product
- 128 - 3.11.1
Objective
- 129 - 3.11.2
Entitlement
- 130 - 3.11.2.1
Entitlement
- 131 - 3.11.3
Ceiling
- 132 - 3.11.4
Ineligible Exports /Categories
- 133 - 3.12
COMMON PROVISIONS FOR SCHEMES UNDER THIS CHAPTER, EXCEPT WHERE SPECIFICALLY PROVIDED FOR.
- 134 - 3.12.1
CENVAT / Drawback
- 135 - 3.12.2
Special Provisions
- 136 - 3.12.3
TRA Facility
- 137 - 3.12.4
Imports Allowed
- 138 - 3.12.5
Free Transferability
- 139 - 3.12.6
Exclusivity of Entitlement
- 140 - 3.12.7
Import under Lease financing
- 141 - 3.12.8
Transfer of Export Performance
- 142 - 4.1
Duty Exemption and Remission Schemes
- 143 - 4.1.1
Re-import of exported goods under Duty Exemption /Remission Scheme
- 144 - 4.1.2
Value Addition
- 145 - 4.1.3
Advance Authorisation
- 146 - 4.1.4
Advance Authorisation
- 147 - 4.1.5
Advance Authorisation
- 148 - 4.1.6
Advance Authorisation
- 149 - 4.1.7
Advance Authorisation
- 150 - 4.1.8
Free of Cost Supply by Foreign Buyer
- 151 - 4.1.9
Export Obligation
- 152 - 4.1.9A
Provision for BIFR units
- 153 - 4.1.10
Advance Authorisation for Annual Requirement
- 154 - 4.1.11
Advance Release Orders (ARO) and Invalidation Letter
- 155 - 4.1.12
Back-to-Back Inland Letter of Credit
- 156 - 4.1.13
Prohibited Items
- 157 - 4.1.14
Admissibility of Drawback
- 158 - 4.2 to 4.2.8
DUTY FREE REPLENISHMENT CERTIFICATE (DFRC) - Deleted
- 159 - 4.2.9
DUTY FREE REPLENISHMENT CERTIFICATE (DFRC) - Deleted
- 160 - 4.3
Duty Entitlement Passbook (DEPB) Scheme
- 161 - 4.3.1
Duty Entitlement Passbook (DEPB) Scheme
- 162 - 4.3.2
Duty Entitlement Passbook (DEPB) Scheme
- 163 - 4.3.3
Validity
- 164 - 4.3.4
Transferability
- 165 - 4.3.5
Applicability of Drawback
- 166 - 4.4.1
DUTY FREE IMPORT AUTHORISATION (DFIA) SCHEME
- 167 - 4.4.2
Entitlement
- 168 - 4.4.3
Import items
- 169 - 4.4.4
Value Addition
- 170 - 4.4.5
Export Obligation
- 171 - 4.4.6
Transferability
- 172 - 4.4.7
CENVAT Facility
- 173 - 4.4.8
Deleted
- 174 - 4A
Scheme for Gems and Jewellery
- 175 - 4A.1
Replenishment Authorisation
- 176 - 4A.1.1
Replenishment Authorisation
- 177 - 4A.2
Export of Cut & Polished Diamonds for Certification / Grading
- 178 - 4A.2.1
Export of Cut & Polished Diamonds for Certification / Grading
- 179 - 4A.3
Schemes for Gold / Silver / Platinum Jewellery
- 180 - 4A.4
Nominated Agencies
- 181 - 4A.5
Items of Export
- 182 - 4A.6
Value Addition
- 183 - 4A.7
Wastage Norms
- 184 - 4A.8
Export against Supply by Foreign Buyer
- 185 - 4A.9
Export Against Supply by Nominated Agencies
- 186 - 4A.10
Export Against Advance Authorisation
- 187 - 4A.11
Export Against Advance Authorisation
- 188 - 4A.12
Gem Replenishment Authorisation
- 189 - 4A.13
Gem REP Rate and Item
- 190 - 4A.14
Diamond Imprest Authorisation
- 191 - 4A.14.1
Eligibility
- 192 - 4A.14.2
Export Obligation (EO)
- 193 - 4A.15
Export Promotion Tours/ Export of Branded Jewellery
- 194 - 4A.16
Personal Carriage of Export /Import Parcels
- 195 - 4A.17
Export by Post
- 196 - 4A.18
Private / Public Bonded Warehouse
- 197 - 4A.19
Diamond & Jewellery Dollar Accounts
- 198 - 4A.20.1
Diamond & Jewellery Dollar Accounts
- 199 - 4A.21
Import of precious metal scrap / used jewellery for melting and re-export of jewellery
- 200 - 4A.22
Re-import of rejected jewellery
- 201 - 4A.23
Export on consignment basis
- 202 - 5.1
EPCG Scheme
- 203 - 5.1A
EPCG Scheme
- 204 - 5.1B
EPCG for Projects
- 205 - 5.1C
EPCG for Retail Sector
- 206 - 5.2
Eligibility
- 207 - 5.3
Conditions for import of export Capital Goods
- 208 - 3.11
HIGH-TECH PRODUCTS EXPORT PROMOTION SCHEME (HTPEPS)
- 209 - 5.4
Export obligation
- 210 - 3.10.9
Para 3.10.9
- 211 - 5.5.1
Provision for BIFR units
- 212 - 5.5.2
EPCG for agro units
- 213 - 5.6
Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier
- 214 - 5.7
Benefits to Domestic Supplier
- 215 - 5.7A
Fixation of Export Obligation
- 216 - 5.8
Deleted
- 217 - 5.9
Deleted
- 218 - 5.10
Technological Upgradation of existing EPCG machinery
- 219 - 5.11
Incentives for Fast Track Companies
- 220 - 6.1
Eligibility
- 221 - 6.2
Export and Import of Goods
- 222 - 6.3
Second Hand Capital Goods
- 223 - 6.4
Leasing of Capital Goods
- 224 - 6.5
Net Foreign Exchange Earnings (NFE)
- 225 - 6.6
Letter of Permission/Letter of Intent and Legal Undertaking
- 226 - 6.7
Application & Approvals
- 227 - 6.8
DTA Sale of Finished Products /Rejects / Waste / Scrap / Remnants and By-products
- 228 - 6.9
Other Supplies in DTA
- 229 - 6.10
Export through others
- 230 - 6.11
Entitlement for supplies from the DTA
- 231 - 6.12
Other Entitlements
- 232 - 6.13
Inter Unit Transfer
- 233 - 6.14
Sub-Contracting
- 234 - 6.15
Sale of Unutilized Material
- 235 - 6.16
Reconditioning/ Repair and Re-engineering
- 236 - 6.17
Replacement/Repair of imported/Indigenous Goods
- 237 - 6.18
Exit from EOU Scheme
- 238 - 6.19
Conversion
- 239 - 6.20
Monitoring of NFE
- 240 - 6.21
Export through Exhibitions/ Export Promotion Tours/Export through showrooms abroad/ Duty Free Shops
- 241 - 6.22
Personal Carriage of Import/Export Parcels Including through Foreign bound Passengers
- 242 - 6.23
Export/Import by Post/Courier
- 243 - 6.24
Administration of EOUs / Powers of Development Commissioner
- 244 - 6.25
Revival of Sick Units.
- 245 - 6.26
Approval of EHTP/STP
- 246 - 6.27
Approval of BTP
- 247 - CHAPTER-7
SPECIAL ECONOMIC ZONES
- 248 - CHAPTER-7A
FREE TRADE & WAREHOUSING ZONES
- 249 - 8.1
Deemed Exports
- 250 - 8.2
Categories of Supply
- 251 - 8.3
Benefits for Deemed Exports
- 252 - 8.4.1
Benefits to the Supplier
- 253 - 8.4.2
Benefits to the Supplier
- 254 - 8.4.3
Benefits to the Supplier
- 255 - 8.4.4
Benefits to the Supplier
- 256 - 8.4.5
Benefits to the Supplier
- 257 - 8.4.6
Benefits to the Supplier
- 258 - 8.4.7
Benefits to the Supplier
- 259 - 8.5
Eligibility for refund of terminal excise duty /drawback
- 260 - 8.5.1
Eligibility for refund of terminal excise duty /drawback
- 261 - 8.6.1
Supplies to be made by the main / sub-contractor
- 262 - 8.6.2
Supplies to be made by the main / sub-contractor
- 263 - 9.1
DEFINITIONS
- 264 - 9.2
DEFINITIONS
- 265 - 9.3
DEFINITIONS
- 266 - 9.4
DEFINITIONS
- 267 - 9.5
DEFINITIONS
- 268 - 9.6
DEFINITIONS
- 269 - 9.7
DEFINITIONS
- 270 - 9.8
DEFINITIONS
- 271 - 9.8.1
DEFINITIONS
- 272 - 9.9
DEFINITIONS
- 273 - 9.9.1
DEFINITIONS
- 274 - 9.10
DEFINITIONS
- 275 - 9.11
DEFINITIONS
- 276 - 9.12
DEFINITIONS
- 277 - 9.13
DEFINITIONS
- 278 - 9.14
DEFINITIONS
- 279 - 9.15
DEFINITIONS
- 280 - 9.16
DEFINITIONS
- 281 - 9.17
DEFINITIONS
- 282 - 9.18
DEFINITIONS
- 283 - 9.19
DEFINITIONS
- 284 - 9.20
DEFINITIONS
- 285 - 9.21
DEFINITIONS
- 286 - 9.22
DEFINITIONS
- 287 - 9.23
DEFINITIONS
- 288 - 9.24
DEFINITIONS
- 289 - 9.25
DEFINITIONS
- 290 - 9.26
DEFINITIONS
- 291 - 9.27
DEFINITIONS
- 292 - 9.27.1
DEFINITIONS
- 293 - 9.28
DEFINITIONS
- 294 - 9.29
DEFINITIONS
- 295 - 9.30
DEFINITIONS
- 296 - 9.31
DEFINITIONS
- 297 - 9.32
DEFINITIONS
- 298 - 9.33
DEFINITIONS
- 299 - 9.34
DEFINITIONS
- 300 - 9.35
DEFINITIONS
- 301 - 9.36
DEFINITIONS
- 302 - 9.37
DEFINITIONS
- 303 - 9.38
DEFINITIONS
- 304 - 9.39
DEFINITIONS
- 305 - 9.40
DEFINITIONS
- 306 - 9.40.1
DEFINITIONS
- 307 - 9.41
DEFINITIONS
- 308 - 9.42
DEFINITIONS
- 309 - 9.43
DEFINITIONS
- 310 - 9.44
DEFINITIONS
- 311 - 9.45
DEFINITIONS
- 312 - 9.46
DEFINITIONS
- 313 - 9.47
DEFINITIONS
- 314 - 9.48
DEFINITIONS
- 315 - 9.49
DEFINITIONS
- 316 - 9.49.1
DEFINITIONS
- 317 - 9.50
DEFINITIONS
- 318 - 9.51
DEFINITIONS
- 319 - 9.52
DEFINITIONS
- 320 - 9.53
DEFINITIONS
- 321 - 9.54
DEFINITIONS
- 322 - 9.55
DEFINITIONS
- 323 - 9.56
DEFINITIONS
- 324 - 9.57
DEFINITIONS
- 325 - 9.58
DEFINITIONS
- 326 - 9.59
DEFINITIONS
- 327 - 9.59.1
DEFINITIONS
- 328 - 9.60
DEFINITIONS
- 329 - 9.61
DEFINITIONS
- 330 - 9.62
DEFINITIONS
- 331 - 9.63
DEFINITIONS
- 332 - 9.64
DEFINITIONS
- 333 - 9.65
DEFINITIONS
- 334 - 8.5.2
Eligibility for refund of terminal excise duty /drawback
- 335 - 3.10.8
Market Linked Focus Product
- 336 - 3.12.9
Duty Credit Scrips