- 1 - 1.1
Foreword
- 2 - 1.2
Duration
- 3 - 1.3
Amendment
- 4 - 1.4
Transitional Arrangements
- 5 - 1.5
Transitional Arrangements
- 6 - 1B.1
Special Focus Initiatives
- 7 - 1C.1
Board of Trade (BOT)
- 8 - 1C.2
Terms of Reference
- 9 - 1C.3
Composition
- 10 - 2.1
Exports and Imports free unless regulated
- 11 - 2.1.1
Exports and Imports free unless regulated
- 12 - 2.1.2
Exports and Imports free unless regulated
- 13 - 2.1.3
Exports and Imports free unless regulate
- 14 - 2.2
Compliance with Laws
- 15 - 2.3
Interpretation of Policy
- 16 - 2.4
Procedure
- 17 - 2.5
Exemption from Policy / Procedure
- 18 - 2.6
Principles of Restriction
- 19 - 2.7
Restricted Goods
- 20 - 2.8
Terms and Conditions of a licence / Certificate / Permission / Authorisation
- 21 - 2.9
Authorisation / Licence / Certificate / Permission not a Right
- 22 - 2.10
Penalty
- 23 - 2.11
State Trading
- 24 - 2.12
Importer-Exporter Code (IEC) Number
- 25 - 2.13
Trade with Neighbouring Countries
- 26 - 2.14
Transit Facility
- 27 - 2.15
Trade with Russia under Debt-Repayment Agreement
- 28 - 2.16
Actual User Condition
- 29 - 2.17
Second Hand Goods
- 30 - 2.17A
Scrap/Waste in SEZ
- 31 - 2.18
Import of samples
- 32 - 2.19
Import of Gifts
- 33 - 2.20
Passenger Baggage
- 34 - 2.21
Import on Export basis
- 35 - 2.22
Re-import of goods repaired abroad
- 36 - 2.23
Import of goods used in projects abroad
- 37 - 2.24
Sale on High Seas
- 38 - 2.25
Import under Lease Financing
- 39 - 2.26
Clearance of Goods from Customs
- 40 - 2.27
Execution of BG / LUT
- 41 - 2.28
Private / Public Bonded Warehouses for Imports
- 42 - 2.29
Free Exports
- 43 - 2.30
Export of Samples
- 44 - 2.31
Export of Passenger Baggage
- 45 - 2.32
Export of Gifts
- 46 - 2.34
Third Party Exports
- 47 - 2.35
Export of Imported Goods
- 48 - 2.36
Export of Imported Goods
- 49 - 2.36 A
Export of Imported Goods
- 50 - 2.37
Export of Replacement Goods
- 51 - 2.38
Export of Repaired Goods
- 52 - 2.39
Private Bonded Warehouses for Exports
- 53 - 2.40
Denomination of Export Contracts
- 54 - 2.40A
Denomination of Export Contracts
- 55 - 2.41
Realisation of Export Proceeds
- 56 - 2.42
Free movement of export goods
- 57 - 2.42.1
No seizure of Stock
- 58 - 2.43
Export Promotion Councils (EPC)
- 59 - 2.44
Registration -cum- Membership Certificate (RCMC)
- 60 - 2.45
Trade Facilitation through EDI Initiatives
- 61 - 2.45.1
DGCI&S Commercial Trade Data
- 62 - 2.45.2
Fiscal Incentives to promote EDI Initiatives adoption
- 63 - 2.46
Regularization of EO default and settlement of customs duty and interest through Settlement Commission
- 64 - 2.47
Easing of Documentation Requirement
- 65 - 2.48
Exemption / Remission of Service Tax in DTA
- 66 - 2.48.1
Exemption from Service Tax in SEZ
- 67 - 2.48.2
Exemption from Service Tax on Services received abroad
- 68 - 2.49
DGFT as a facilitator of exports / imports
- 69 - 2.49.1
Citizen’s Charter
- 70 - 2.49.2
Grievance Redressal Committee (GRC)
- 71 - 2.50
Export of perishable agricultural products
- 72 - 3.1
Assistance to States for Developing Export Infrastructure and Allied Activities (ASIDE)
- 73 - 3.2
Market Access Initiative (MAI)
- 74 - 3.3
Marketing Development Assistance (MDA)
- 75 - 3.4
Meeting expenses for statutory compliances in buyer country for Trade Related Matters
- 76 - 3.5
Towns of Export Excellence (TEE)
- 77 - 3.6
Brand Promotion and Quality
- 78 - 3.7
Test Houses
- 79 - 3.8
Quality Complaints / Disputes
- 80 - 3.9
Trade Disputes affecting Trade Relations
- 81 - 3.10
EXPORT AND TRADING HOUSES
- 82 - 3.10.1
Eligibility for Export and Trading Houses Status
- 83 - 3.10.2
Status Category
- 84 - 3.10.3
Double Weightage and Other Conditions for Grant of Status
- 85 - 3.10.4
Privileges of Export and Trading House Status Holders
- 86 - 3.11
Services Exports
- 87 - 3.11.1
SERVICES EXPORTS
- 88 - 3.11.2
Registration cum Membership Certificate (RCMC) for Service Providers
- 89 - 3.11.3
Common Facility Centres
- 90 - 3.12
REWARD / INCENTIVE SCHEMES IN DGFT
- 91 - 3.12.1
Objective
- 92 - 3.12.2
Eligibility
- 93 - 3.12.3
Ineligible Services and Service Providers
- 94 - 3.12.4
Entitlement
- 95 - 3.12.5
Eligible Remittances
- 96 - 3.12.6
Imports Allowed
- 97 - 3.12.7
Non Transferability
- 98 - 3.12.8
Procurement from Domestic Sources
- 99 - 3.13
Procurement from Domestic Sources
- 100 - 3.13.1
Objective
- 101 - 3.13.2
Entitlement
- 102 - 3.13.3
Applicability of Reduced Rate
- 103 - 3.13.4
Agri. Infrastructure Incentive Scrip
- 104 - 3.14
FOCUS MARKET SCHEME (FMS)
- 105 - 3.14.1
Objective
- 106 - 3.14.2
Entitlement
- 107 - 3.14.3
Ineligible Exports Categories / Sectors for FMS
- 108 - 3.15
Objective
- 109 - 3.15.1
Objective
- 110 - 3.15.2
Entitlement
- 111 - 3.15.3
Market Linked Focus Products Scrip (MLFPS):
- 112 - 3.16.1
Status Holders Incentive Scrip (SHIS)
- 113 - 3.16.2
Status Holders Incentive Scrip (SHIS)
- 114 - 3.16.3
Status Holders Incentive Scrip (SHIS)
- 115 - 3.16.4
Status Holders Incentive Scrip (SHIS)
- 116 - 3.17
Special Provisions
- 117 - 3.17.1
Special Provisions
- 118 - 3.17.2
Ineligible Exports Categories / Sectors
- 119 - 3.17.3
Counting of Commission in FOB value of Exports (in free foreign exchange)
- 120 - 3.17.4
Free Transferability
- 121 - 3.17.5
Imports Allowed
- 122 - 3.17.6
CENVAT / Drawback
- 123 - 3.17.7
TRA Facility
- 124 - 3.17.8
Exclusivity of Entitlement
- 125 - 3.17.9
Import under Lease financing
- 126 - 3.17.10
Transfer of Export Performance
- 127 - 3.17.11
Facility of Payment of Customs Duties in case of E.O. defaults
- 128 - 4.1
Duty Exemption and Remission Schemes
- 129 - 4.1.1
Re-import of exported goods under Duty Exemption / Remission Scheme
- 130 - 4.1.2
Value Addition
- 131 - 4.1.3
Advance Authorisation
- 132 - 4.1.4
ADVANCE AUTHORISATION SCHEME
- 133 - 4.1.5
ADVANCE AUTHORISATION SCHEME
- 134 - 4.1.6
ADVANCE AUTHORISATION SCHEME
- 135 - 4.1.7
ADVANCE AUTHORISATION SCHEME
- 136 - 4.1.8
Free of Cost Supply by Foreign Buyer
- 137 - 4.1.9
Export Obligation
- 138 - 4.1.9 A
Provision for BIFR units
- 139 - 4.1.10
Advance Authorisation for Annual Requirement
- 140 - 4.1.11
Advance Release Order (ARO) and Invalidation Letter
- 141 - 4.1.12
Back-to-Back Inland Letter of Credit
- 142 - 4.1.13
Prohibited Items
- 143 - 4.1.14
Admissibility of Drawback
- 144 - 4.2.1
Scheme
- 145 - 4.2.2
Entitlement
- 146 - 4.2.3
Import items
- 147 - 4.2.4
Value Addition
- 148 - 4.2.5
Export Obligation
- 149 - 4.2.6
Transferability
- 150 - 4.2.7
CENVAT Facility
- 151 - 4.3
Duty Entitlement Passbook Scheme (DEPB)
- 152 - 4.3.1
Duty Entitlement Passbook Scheme (DEPB)
- 153 - 4.3.2
Duty Entitlement Passbook Scheme (DEPB)
- 154 - 4.3.3
Validity
- 155 - 4.3.4
Transferability
- 156 - 4.3.5
Applicability of Drawback
- 157 - 4A
Scheme for Gems and Jewellery
- 158 - 4A.1.1
Replenishment Authorisation
- 159 - 4A.2
Import of Diamonds for Certification / Grading & reexport
- 160 - 4A.2.1
Export of Cut & Polished Diamonds for Certification/ Grading & Re-import
- 161 - 4A.2.2
Export of Cut & Polished Diamonds for Certification/ Grading & Re-import
- 162 - 4A.4
Nominated Agencies
- 163 - 4A.3
Schemes for Gold/ Silver/ Platinum Jewellery
- 164 - 4A.5
Items of Export
- 165 - 4A.6
Value Addition
- 166 - 4A.7
Wastage Norms
- 167 - 4A.8
Export against Supply by Foreign Buyer
- 168 - 4A.9
Export Against Supply by Nominated Agencies
- 169 - 4A.10
Export Against Advance Authorisation
- 170 - 4A.11
Export Against Advance Authorisation
- 171 - 4A.12
Gem Replenishment Authorisation
- 172 - 4A.13
Gem REP Rate and Item
- 173 - 4A.14
Export Promotion Tours/ Export of Branded Jewellery
- 174 - 4A.15
Personal Carriage of Export / Import Parcels
- 175 - 4A.16
Export by Post
- 176 - 4A.17
Diamond & Jewellery Dollar Accounts
- 177 - 4A.18
Export of cut & Polished precious and semi-precious stones for treatment and re-import
- 178 - 4A.19
Re-import of rejected jewellery
- 179 - 4A.20
Export on consignment basis
- 180 - 5.1
Zero duty EPCG Scheme
- 181 - 5.2
Concessional 3% Duty EPCG Scheme
- 182 - 5.2A
Concessional 3% Duty EPCG Scheme
- 183 - 5.2B
EPCG for Projects
- 184 - 5.2C
EPCG for Retail Sector
- 185 - 5.2D
EPCG Authorization for Annual Requirement
- 186 - 5.3
Eligibility
- 187 - 5.4
Conditions for import of Capital Goods
- 188 - 5.5
Export obligation
- 189 - 5.5.1
Provision for BIFR units
- 190 - 5.5.2
EPCG for agro units
- 191 - 5.6 A
Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier
- 192 - 5.7
Fixation of Export Obligation
- 193 - 5.8
Technological Upgradation of existing EPCG machinery
- 194 - 5.9
Incentives for Fast Track Companies
- 195 - 6.1
Eligibility
- 196 - 6.2
Export and Import of Goods
- 197 - 6.3
Second Hand Capital Goods
- 198 - 6.4
Leasing of Capital Goods
- 199 - 6.5
Net Foreign Exchange Earnings
- 200 - 6.6
Letter of Permission / Letter of Intent and Legal Undertaking
- 201 - 6.7
Application & Approvals
- 202 - 6.8
DTA Sale of Finished Products / Rejects / Waste / Scrap / Remnants and Byproducts
- 203 - 6.9
Other Supplies in DTA
- 204 - 6.10
Export through others
- 205 - 6.11
Entitlement for supplies from the DTA
- 206 - 6.12
Other Entitlements
- 207 - 6.13
Inter Unit Transfer
- 208 - 6.14
Sub-Contracting
- 209 - 6.15
Sale of Unutilized Material
- 210 - 6.16
Reconditioning / Repair and Re-engineering
- 211 - 6.17
Replacement / Repair of imported / Indigenous Goods
- 212 - 6.18
Exit from EOU Scheme
- 213 - 6.19
Conversion
- 214 - 6.20
Monitoring of NFE
- 215 - 6.21
Export through Exhibitions / Export Promotion Tours /showrooms abroad /Duty Free Shops
- 216 - 6.22
Personal Carriage of Import / Export Parcels including through Foreign bound Passengers
- 217 - 6.23
Export / Import by Post /Courier
- 218 - 6.24
Administration of EOUs / Powers of DC
- 219 - 6.25
Revival of Sick Units
- 220 - 6.26
Approval of EHTP / STP
- 221 - 6.27
Approval of BTP
- 222 - CHAPTER 7
SPECIAL ECONOMIC ZONES
- 223 - CHAPTER 7A
FREE TRADE & WAREHOUSING ZONES
- 224 - 8.1
Deemed Exports
- 225 - 8.2
Categories of Supply
- 226 - 8.3
Benefits for Deemed Exports
- 227 - 8.4.1
Benefits to the Supplier
- 228 - 8.4.2
Benefits to the Supplier
- 229 - 8.4.3
Benefits to the Supplier
- 230 - 8.4.4
Benefits to the Supplier
- 231 - 8.4.5
Benefits to the Supplier
- 232 - 8.4.6
Benefits to the Supplier
- 233 - 8.4.7
Benefits to the Supplier
- 234 - 8.5
Eligibility for refund of terminal excise duty / drawback
- 235 - 8.5.1
Eligibility for refund of terminal excise duty / drawback
- 236 - 8.6.1
Supplies to be made by the main / subcontractor
- 237 - 8.6.2
Supplies to be made by the main / subcontractor
- 238 - 8.7
Ineligible category
- 239 - 9.1
DEFINITIONS
- 240 - 9.2
DEFINITIONS
- 241 - 9.3
DEFINITIONS
- 242 - 9.4
DEFINITIONS
- 243 - 9.5
DEFINITIONS
- 244 - 9.6
DEFINITIONS
- 245 - 9.7
DEFINITIONS
- 246 - 9.8
DEFINITIONS
- 247 - 9.9
DEFINITIONS
- 248 - 9.9.1
DEFINITIONS
- 249 - 9.10
DEFINITIONS
- 250 - 9.11
DEFINITIONS
- 251 - 9.12
DEFINITIONS
- 252 - 9.13
DEFINITIONS
- 253 - 9.14
DEFINITIONS
- 254 - 9.15
DEFINITIONS
- 255 - 9.16
DEFINITIONS
- 256 - 9.17
DEFINITIONS
- 257 - 9.18
DEFINITIONS
- 258 - 9.19
DEFINITIONS
- 259 - 9.20
DEFINITIONS
- 260 - 9.21
DEFINITIONS
- 261 - 9.22
DEFINITIONS
- 262 - 9.23
DEFINITIONS
- 263 - 9.24
DEFINITIONS
- 264 - 9.25
DEFINITIONS
- 265 - 9.26
DEFINITIONS
- 266 - 9.27
DEFINITIONS
- 267 - 9.27.1
DEFINITIONS
- 268 - 9.28
DEFINITIONS
- 269 - 9.29
DEFINITIONS
- 270 - 9.30
DEFINITIONS
- 271 - 9.31
DEFINITIONS
- 272 - 9.32
DEFINITIONS
- 273 - 9.33
DEFINITIONS
- 274 - 9.34
DEFINITIONS
- 275 - 9.35
DEFINITIONS
- 276 - 9.36
DEFINITIONS
- 277 - 9.37
DEFINITIONS
- 278 - 9.38
DEFINITIONS
- 279 - 9.39
DEFINITIONS
- 280 - 9.40
DEFINITIONS
- 281 - 9.41
DEFINITIONS
- 282 - 9.42
DEFINITIONS
- 283 - 9.43
DEFINITIONS
- 284 - 9.44
DEFINITIONS
- 285 - 9.45
DEFINITIONS
- 286 - 9.46
DEFINITIONS
- 287 - 9.47
DEFINITIONS
- 288 - 9.48
DEFINITIONS
- 289 - 9.49
DEFINITIONS
- 290 - 9.49.1
DEFINITIONS
- 291 - 9.50
DEFINITIONS
- 292 - 9.51
DEFINITIONS
- 293 - 9.52
DEFINITIONS
- 294 - 9.53
DEFINITIONS
- 295 - GLOSSARY (ACRONYMS)
ACRONYMS
- 296 - 9.54
DEFINITIONS
- 297 - CHAPTER 1A
LEGAL FRAMEWORK
- 298 - 9.55
DEFINITIONS
- 299 - CHAPTER 1B
SPECIAL FOCUS INITIATIVES
- 300 - 9.56
DEFINITIONS
- 301 - CHAPTER 1C
Board of Trade
- 302 - 9.57
DEFINITIONS
- 303 - CHAPTER 2
GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS
- 304 - 9.58
DEFINITIONS
- 305 - CHAPTER 3
PROMOTIONAL MEASURES
- 306 - 9.59
DEFINITIONS
- 307 - CHAPTER 4
DUTY EXEMPTION & REMISSION SCHEMES
- 308 - 9.59.1
DEFINITIONS
- 309 - CHAPTER 5
EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME
- 310 - 9.60
DEFINITIONS
- 311 - CHAPTER 6
EXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) AND BIO-TECHNOLOGY PARKS (BTPs)
- 312 - 9.61
DEFINITIONS
- 313 - CHAPTER 7
SPECIAL ECONOMIC ZONES
- 314 - 9.62
DEFINITIONS
- 315 - CHAPTER 7A
FREE TRADE & WAREHOUSING ZONES
- 316 - 9.63
DEFINITIONS
- 317 - CHAPTER 8
DEEMED EXPORTS
- 318 - 9.64
DEFINITIONS
- 319 - CHAPTER 9
DEFINITIONS