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AP / ga * 1 April 1997 - -) ot | ae \ 31 March 2002 ‘*- ie a wy \ " INCORPORATING AMENDMENTS co yy * i+ —_ NY _, D. MADE UPTO 31st MARCH, 2000 ‘hil, MN ie iy

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Ministry of Commerce and Industry ¥ Department of Commerce Government of India

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ist April, 1997-31" March, 2002 (dncorporating amendments made upto 31* March, 2000)

MINISTRYDEPARTMENT OF COMMERCE OF COMMERCE AND INDUSTRY GOVERNMENT OF INDIA

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April, 1997

Revised Edition: April, 1998 Revised Edition: March, 1999 Revised Edition: March, 2000

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TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY PART-fi, SECTION-3, SUB SECTION (ii)

GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY

NOTIFICATION No. 1 (RE-99)/ 1997-2002 NEW DELHI: the 31% March, 2000,

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In exercise of powers conferred by section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) read with paragraph 1.1 of the Export and Import Policy, 1997-2002, the Central Government hereby amends and notifies the Export and Import Policy, 1997-2002 (Revised Edition: March, 2000) as contained in Annexure to this notification. The revised edition of the Policy, incorporating the amendments made upto 31st March, 2000 shall come into force from Ist April, 2000. a ek /

This issues in public interest.

interest. ie ) Ny he, (N.L.Lakhanpal) — Director General of Foreign Trade and Ex-olficio Additional Secretary to the Government of India

Copy to all concerned:

(Ajay Sahai) jt. Director General of Foreign Trade

(F.No. 01/94/180/EXIM POLICY /AM01/Policy-IV)

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S.No. Chapter Page [i]. INTRODUCTION 1 [2]. OBJECTIVES 2 [3]. DEFINITIONS 3-9 (U4). GENEEXPO R ALTS PROVISIONSAND IMPORTSREGARDING 10-14 [5]. IMPORTS 15-16 [6]. EXPORT PROMOTION CAPITAL GOODS 17-20 SCHEME
[7]. DUTY EXEMPTION/ REMISSION 21-25 SCHEME
[8]. DIAMOND, GEM & JEWELLERY 26-32 EXPORT PROMOTION SCHEMES
[9]. EXPORT ORIENTED UNITS (EOUs), 33-44 UNITS IN. EXPORT PROCESSING ZONES {EPZ), SPECIAL ECONOMIC ZONE/ ELECTRONIC HARDWARE TECHNOLOGY PARK UNITS (EHTP) AND SOFTWARE TECHNOLOGY PARK UNITS (STP)
[10]. DEEMED EXPORTS _ 45-46 [ti]. EXPORTS 47-48 [12]. EXPORT HOUSES, TRADING HOUSES, 49-52 STAR TRADING HOUSES AND SUPER STAR TRADING HOUSES
113]. | EXPORT PROMOTION COUNCILS 53-54 [14]. | BRAND PROMOTION AND QUALITY 55-56 [15]. | EXPORT OF SERVICES. 57 -58 [16]. Appendix [17]. | NFEP REQUIREMENT UNDER EOU/EPZ 59-60 SCHEME

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INTRODUCTION

Notification 1.1. In exercise of the powers conferred under section 5 of the Foreign Trade (Development and Regulation Act), 1892 (No. 22 of 1992), the Central Government hereby notifies the Export and Import ) Policy for the period 1997-2002. ) Duration 1.2 This Policy shall come into force with effect from 1st April, 1997 and shall remain in force for a period of five.years, ie, upto 31st March, 2002 and will be co-terminus with the Ninth Five Year Plan {1897-2002}. ) 1.3 The Central Government reserves ‘the right in ) publicPolicy interestin exerciseto makeof theanypowersamendmentsconferredto thisby . section 5 of the Act. Such amendment shall be made by means of a Notification published in the ) Gazette of India. , : Transitional 1.4 Any Notifications. made or Public Notices issued or Arrangements anything done under the previous Export/import policies, and in force immediately before the commencement of this Policy shall, in so far as they are not inconsistent with the provisions of this Policy, continue to be in force and shail be deemsd to have been made, issued or done under this Policy.

ement of this Policy shall, in so far as they are not inconsistent with the provisions of this Policy, continue to be in force and shail be deemsd to have been made, issued or done under this Policy. Licences issued before the commencement of this Policy shall continue to be valid for import/ export of the items permitted therein unless otherwise stipulated 1.5 In case an export or import that is permitted freely under this Policy is subsequently subjected to any restriction or regulation, such export or import will ordinarily be permitted notwithstanding such restriction or fegulation, unless otherwise stipulated, provided that the shipment of the export er import is made within the original validity of the irrevocable letter of credit established before the date of imposition of such restriction.

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OBJECTIVES

2.1 The principal objectives of this Policy are:

	{i)<br>To accelerate<br>the<br>country's<br>transition<br>to<br>a
	globally oriented vibrant economy with a view to
	deriving<br>maximum<br>benefits<br>from<br>expanding<br>global market opportunities
	(ii)<br>To<br>stimulate<br>sustained<br>economic<br>growth<br>by<br>providing<br>access<br>to<br>essential<br>raw<br>materials,
	intermediates,<br>components,<br>consurnables<br>and
	capital<br>goods<br>required<br>for<br>augmenting<br>production.
	(iii)<br>To<br>enhance<br>the<br>technological<br>strength<br>and<br>efficiency<br>of<br>Indian<br>agriculture,<br>industry and<br>services, thereby improving<br>their<br>competitive
	strength<br>while<br>generating<br>new<br>employment<br>opportunities, and to encourage the attainment
	of internationally accepted standards of quality.
	iv)<br>To<br>provide<br>consumers’<br>with<br>good<br>quality
	products at reasonable prices.
22	The<br>objectives<br>will<br>be<br>achieved<br>through<br>the<br>coordinated<br>efforts<br>of<br>all<br>the<br>departments<br>of<br>the
	government in general and the Ministry of Commerce
	and Industry and the Directorate General of Foreign<br>Trade and its network of Regional Offices in particular,<br>with a shared vision<br>and commitment<br>and<br>in the
	best<br>spirit of<br>facilitation,<br>in the interest<br>of export<br>promotion.

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DEFINITIONS

34 For the purpose of this Policy, unless the context otherwise requires, the following words and expressions shall have the followir.j meanings attached to them:
32 “Accessory” or “Attachment” means a part, subassembly or assembly that contributes to the efficiency or effectiveness of a piece of equipment without changing its basic functions.
| Cus "Act"Regulation)meansAct,the1992Foreign(No.22Tradeof 1992).(Development and 3.4 “Actual User” means an actual user who may be
) either industrial or non-industrial. ) vs Ba “Actual User (Industrial)" means a person who utilises ) the imported goods for manufacturing in his own ) industrial unit or manufacturing for his own use in ) another unit including a jobbing unit. 3.6 “Actual User (Non-industrial)" means a person who utilises the imported goods for his own use in (i) any commercial establishment carrying on any business, trade or profession; or
(ii) any laboratory, Scientific or Research and Development (R&D) institution, university or other educational institution or hospital; or
(iii) any service industry.
3.7 “ALC” means the Advance Licensing Committee in the Directorate General of Foreign Trade for recommending grant of licences under Duty Exemption Scheme and _ for recommending Input Output norms and value addition norms to be notified by Director General of Foreign Trade.
38 “Applicant” means the person on whose behalf the application is made and shall, wherever the context so requires, include the person signing the application.

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Trade.

38 “Applicant” means the person on whose behalf the application is made and shall, wherever the context so requires, include the person signing the application.

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||33|“Canalisation” of exports and imports means exports<br>and imports only through the agencies designated by<br>the Central Government.||
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||3.10|“Capital<br>Goods"<br>means<br>any<br>plant,<br>machinery,<br>equipment or accessories required for manufacture<br>or production, either directly or indirectly, of goods or<br>for rendering services, including those required for<br>replacement, modernisation, technological upgradation<br>or expansion. Capital goods also include packaging<br>machinery and equipment, refractories, refrigeration<br>equipment, power<br>generating<br>sets, machine<br>tools,<br>Catalysts<br>for<br>initial<br>charge<br>,<br>equipment<br>and<br>instruments for testing, research and development,<br>quality and pollution control.

ower<br>generating<br>sets, machine<br>tools,<br>Catalysts<br>for<br>initial<br>charge<br>,<br>equipment<br>and<br>instruments for testing, research and development,<br>quality and pollution control. Capital goods may be for<br>use<br>in<br>manufacturing,<br>mining,<br>agriculture,<br>aquaculture,<br>animal<br>husbandry,<br>floriculture,<br>horticulture,<br>pisciculture,<br>poultry,<br>sericulture<br>and<br>viticulture as well as for use in the services sector.||<br>|<br>—<br>|<br>|<br>|<br>|<br>|<br>|<br>|<br>||
||3.11|“Competent Authority"means an authority competent<br>to exercise any power or to discharge any duty or<br>function under the Act or the Rules and Orders<br>made thereunder or under this Policy.||<br>|<br>|<br>||
|:<br>}|3.12<br>3.13|“Component” means one<br>of the parts<br>of a sub-<br>assembly or assembly<br>of which<br>a manufactured<br>product is made up and into which it may be resolved.<br>A component includes an accessory or attachment to<br>thecomponent.<br>"Consumables" means any item which participates in<br>or is required for a manufacturing process, but does<br>not form a part of the end-product.<br>Items which are<br>substantially<br>or<br>totally<br>consumed<br>during<br>a<br>manufacturing<br>process<br>will<br>be<br>deemed<br>to<br>be<br>consumables.||<br>|<br>|<br>|<br>||
|‘|3.14|“Consumer Goods" means any consumption goods<br>which can directly<br>satisfy human needs<br>without<br>further processing and includes consumer durables<br>andaccessoriesthereof.||

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Consumer Goods" means any consumption goods which can directly satisfy human needs without further processing and includes consumer durables andaccessoriesthereof.||




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- 3.15 “Counter Trade” means any arrangement under which exports/imports from/ to India are balanced either by direct imports/exports from the importing/ exporting country or through a third country under a Trade Agreement or otherwise. Exports/Imports under Counter Trade may be carried out through Escrow Account, Buy Back arrangements, Barter trade or any similar arrangement. The balancing of exports and imports could wholly or partly be in cash, goods and/or services. 

- 3.16 "“DEEC" means Duty Exemption Entitlement Certificate issued under Duty Exemption Scheme. 

- 3.17 Deleted 

- 3.18 “Drawback, ” in relation to any goods manufactured in India and exported, means the rebate of duty chargeable on any imported material or excisable material used in the manufacture of such goods in India. The goods include imported spares, if supplied with capital goods manufactured in India. 

- 3.19 “EOU" means Export Oriented Unit. 3.20 “EPZ" means Export Processing Zone. 3.21 “Excisable goods” means any goods produced or manufactured in India and subject to a duty of excise under the Central Excises and Salt Act 1944 (1 of 1944). 

- 322 “Exporter” means a person who exports or intends to export and holds an Importer-Exporter Code number.

d subject to a duty of excise under the Central Excises and Salt Act 1944 (1 of 1944). 

- 322 “Exporter” means a person who exports or intends to export and holds an Importer-Exporter Code number. 

- 323 “Export House/Service Export House, Trading House/ International Service Export House, Star Trading House/ International Star Service Export House, Super star trading House/ International Super Star Service Export House means an exporter/service provider recognised as “Export House/ Service Export House, Trading House/ International Service Export House, Star Trading House/International Star Service Export House, Super Star Trading House/ International Super Star Service Export by the Director General of Foreign Trade. 

- 3.19 “EOU" means Export Oriented Unit. 3.20 “EPZ" means Export Processing Zone. 

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|324|324|"Export Obligation” means the obligation to export the<br>product or products<br>covered by<br>the<br>licence<br>or<br>permission in terms of quantity, value or both, asmay<br>be<br>prescribed<br>or<br>specified<br>by the<br>licensing<br>or<br>competent authority.|
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|325||“Form” means a form prescribed under the Foreign<br>Trade (Development and Regulation) Act, 1992, or the<br>Rules<br>and Orders made<br>thereunder or<br>a form<br>provided in the Handbook (Vol.1).|
|3.26||“Handbook [Vol.1}" means the Handbook of Procedures<br>(Vol.1}<br>and “Handbook (Vol.2)" means<br>Handbook of<br>Procedures (Vol2) published under the provisions of<br>the paragraph 4.1.1 of the Policy.|
|3.27||“Importer” means a person who imports or intends to<br>import and holds an Importer-Exporter Code number.|
|3.27A||“ITC(HS)" means ITC(HS) Classifications of Export and<br>Imports items Book.|
|3.28||“Jobbing” means processing or working upon of raw<br>materials or semi-finished goods supplied to the job<br>worker<br>s0 as to complete a part or whole of the<br>process resulting in the manufacture or finishing of<br>an article or any operation which is essential for the<br>aforesaid process,|
|3.29|=|"Licensing Authority" means the authority competent<br>to grant a licence under the Act/Order.|
|3.30||“Licensing Year" means the period beginning on the<br>1st April of a year and ending on the 31st March of<br>the following year.|

uthority competent<br>to grant a licence under the Act/Order.|
|3.30||“Licensing Year" means the period beginning on the<br>1st April of a year and ending on the 31st March of<br>the following year.|
|3.31||"Manufacture" means to make, produce, fabricate,<br>assemble, process or bring into existence, by hand or<br>by machine, a new product having a distinctive name,<br>character or use and shall include processes,<br>such<br>as refrigeration, repacking, polishing,<br>labelling and<br>segregation. Manufacture, for the purpose of this<br>Policy,<br>shall<br>also<br>include<br>agriculture,<br>aquaculture,<br>animal<br>husbandry,<br>floriculture,<br>horticulture,<br>Pisciculture,<br>poultry,<br>sericulture,<br>viticulture<br>and<br>mining.|
|3.32|"Manufacturer<br>Exporter"<br>means<br>a<br>person<br>who<br>exports goods manufactured by him or intends to<br>export such goods.||
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- 3.33 “Merchant Exporter” means a person engaged in trading activity and exporting or intending to export goods. 

- 3.33A "NFE” means Net Foreign Exchange. 3.34 Notification” means a_ notification published in the Official Gazette. 

- 3.35 “Order” means Order made by the _ Central Government under the Act. 

- 336 “Part” means an element of a sub-assembly or assembly not normally useful by itself and not amenable to further disassembly for maintenance purposes. A part may be a component or an accessory.

336 “Part” means an element of a sub-assembly or assembly not normally useful by itself and not amenable to further disassembly for maintenance purposes. A part may be a component or an accessory. 

- 3.37 “Person” includes an individual, firm, society, company, comporation or any other legal person. 

- 3.38 "Policy" means the Export and Import Policy, 19972002 as amended from time to time. 

- 3.39 “Prescribed” means prescribed under the Foreign Trade (Development and Regulation) Act, 1992 (No. 22 of 1992) or the Rules or Orders made thereunder or under this Policy. 

- 3.40 ‘Public Notice” means a notice published under the provisions of paragraph 4.11 of the Policy. 

- 3.41 “Raw material” means: (i) basic materials which are needed for the manufacture of goods, but which are still in a raw, natural, unrefined or unmanufactured State; and 

- (ii) for @ manufacturer, any materials or goods which are required for his manufacturing process, whether they have actually been previously manufactured or are processed or are still in a raw or natural state. 

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r his manufacturing process, whether they have actually been previously manufactured or are processed or are still in a raw or natural state. 

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|3.43|“Regional<br>Licensing<br>Authority"»<br>means<br>a_<br>licensing|
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||authority exercising powers in respect of any area or|
||region specified in this behalf by the Director General|
||of Foreign Trade.|
|3.44|“Registration-cum-Membership<br>Certificate”<br>(RCMC)|
||means<br>the<br>certificate<br>of<br>registration<br>and|
||membership granted by an Export Promotion Council|
||or other competent authority as prescribed<br>in the|
||Policy or Handbook (Vol.1).|
|3.45|“Rules” means Rules made by the Central Government|
||under section 19 of the Act.|
|3.46|Deleted|
|3.47|“Services” include<br>all the<br>tradeable services covered|
||under General Agreement on Trade<br>in Services and|
||earning free foreign exchange.|
|3.48|“Service Provider” means a person providing|
||(i)<br>supply<br>of<br>a<br>‘service’ from<br>India<br>to<br>any<br>other|
||country;|
||(i)<br>supply<br>of a<br>‘service’ from<br>India<br>to the service|
||consumer of any other country in India;

|(i)<br>supply<br>of<br>a<br>‘service’ from<br>India<br>to<br>any<br>other|
||country;|
||(i)<br>supply<br>of a<br>‘service’ from<br>India<br>to the service|
||consumer of any other country in India; and.|
||(ii)<br>supply<br>of<br>a<br>‘service’<br>from<br>India<br>through|
||commercial<br>or<br>physical<br>‘presence<br>in<br>the|
||territory of any other country.|
|3.49|"SIL"<br>means<br>freely<br>transferable<br>Special<br>Import|
||Licences.|
|3.4SA|“SION<br>“ means Standard Input Output Norms notified|
||by DGFT in the Handbook of Procedure [(Vol.2), 1997-|
||2002,|
|350|"Spares"<br>means<br>a<br>part<br>or<br>a_<br>sub-assembly<br>or|
||assembly for substitution, that is ready to replace an|
||identical or similar part or sub-assembly or assembly.|
||Spares include a component or an accessory.|
|3.50A|“SEZ” means Special Economic Zone.|
|3.51|“Specified” means specified by or under the provisions|
||of this Policy.|
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- 351A “Status holder” means an exporter/ service provider recognised as “Export House/ Service Export House, Trading House/ International Service Export House, Star Trading House/International Star Service Export House, Super Star Trading House/ International Super Star Service Export House by the Director General of Foreign Trade. 

- 3.52 “Wild Animal” means any wild animal as defined in section 2(36) of the Wildlife (Protection) Act, 1972.

ernational Super Star Service Export House by the Director General of Foreign Trade. 

- 3.52 “Wild Animal” means any wild animal as defined in section 2(36) of the Wildlife (Protection) Act, 1972. 

- 353 Deleted 354 “Third-party exports” means exports made by an exporter or manufacturer on behalf of a third party. In such cases, shipping bills shall indicate the name of both the exporter/ manufacturer and the third party. 

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## CHAPTER 4 

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GENERAL PROVISIONSREGARDING IMPORTSAND EXPORTS<br>Exports and 4.1 Exports and Imports shall be free, except to the<br>Imports Free extent they are regulated by the provisions of this<br>Unless Policy or any other law for the time being in force.<br>Reeulated The itemwise export and import policy shall be, as<br>—— specified in ITC(HS) published and notified by Director<br>General of Foreign Trade, as amended from time to<br>time.<br>42 Deleted<br>43 Deleted<br>44 Deleted<br>Restricted 45 Any goods, the export or import of which is<br>Goods. restricted under ITC(HS) may be exported op<br>imported only in accordance with a licence issued in<br>this behalf.<br>Terms and 46 Every licence shall be valid for the period of validity<br>Conditions of specified in the licence and shall contain such terms<br>2 Licence and conditions as may be specified by the licensing<br>authority which may include:<br>(a) The quantity, description and value of the<br>goods<br>(b) Actual User condition ;<br>(c ) Export obligation ;<br>(d) The value addition to be achieved and<br>(e) The minimum export price.<br>Licence nota 47 No person may claim a licence as a right and t<br>Right Director General of Foreign Trade or the licensi<br>authority shall have the power to refuse to gran<br>or renew a licence in accordance with the provisio<br>of the Act and the Rules made thereunder.<br>Canalised 48 <Any goods, the import or export of which |}<br>Goods canalised, may be imported or exported by th

licence in accordance with the provisio<br>of the Act and the Rules made thereunder.<br>Canalised 48 <Any goods, the import or export of which |}<br>Goods canalised, may be imported or exported by the<br>canalising agency specified in the ITC(HS) T<br>Director General of Foreign Trade may, however<br>grant a licence to any other person to import<br>export any canalised goods.<br>10<br>**----- End of picture text -----**<br>


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Importer43 No export or import shall be made by any person Exporter Code without an Importer-Exporter Code (IEC) number Number unless specifically exempted. An Importer-Exporter Code (IEC) number shall be granted on application by the competent authority in accordance with the procedure specified in the Handbook (Vol.1) Registration - 410 Any person, applying for [i) a licence to import/ or-seialpapalcum: thismeITC(HS)) iPolicyorcerishall{ii) anybeitemsotherrequiredlistedbenefittoasfurnishorrestrictedconcessionRegistration-itemsunderin Certificate cum-Membership Certificate (RCMC) granted by the competent authority in accordance with the procedure specified in the Handbook (Vol.1) unless specifically exempted under the Policy. Procedure 4.11 The Director General of Foreign Trade may, in any case or class of cases, specify the procedure to be followed by an exporter or importer or by any licensing, competent or other authority for the purpose of implementing the provisions of the Act, the Rules and the Orders made thereunder and this Policy.

lowed by an exporter or importer or by any licensing, competent or other authority for the purpose of implementing the provisions of the Act, the Rules and the Orders made thereunder and this Policy. Such procedures shall be included in the Handbook [Vol.1), Handbook(Vol2) and in ITC{HS) and . published by means of a Public Notice. Such procedures may, in like manner, be amended from time to time. Compliance 4.12 Every exporter or importer shall comply with the with Laws provisions of the Foreign Trade (Development and Regulation) Act, 1992, the Rules and Orders made thereunder, the provisions of this Policy and the terms and conditions of any licence granted to him, as well as provisions of any other law for the time being in force. All imported goods shall also be subject to domestic Laws, Rules, Orders, Regulations, technical specifications, environmental and safety norms as applicable to domestically produced goods. Interpretation 4.13 If any question or doubt arises in respect of the of Policy interpretation of any provision contained in this Policy, or regarding the classification of any item in the ITC({HS), Handbook (Vol.1), Handbook (Vol2), the said question or doubt shall be referred to the Director General of Foreign Trade whose decision thereon shall be final and binding. If any question or doubt arises whether a licence has been issued in accordance with this Policy or if any question or doubt arises touching upon the scope and content of a licence, the same shall be referred 

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ed in accordance with this Policy or if any question or doubt arises touching upon the scope and content of a licence, the same shall be referred 

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‘ to the Director General of Foreign Trade whose decision thereon shall be final and binding. ‘Exemption 4.14 Any request for relaxation of the provisions of this , from Policy/ Policy or of any procedure, on the ground that the : 3 Procedure . is genuine hardship to the applicant or that a strict -_ application of the Policy or the procedure is likely to have an adverse impact on trade, may be made to the Director General of Foreign Trade for such relief as may bs necessary. The Director General of Foreign Trade may pass such orders or grant such relaxation or relief as he may deem fit and proper. The Director General of Foreign Trade may, in public interest, exempt any person or class or category of if persons from. any provision of this Policy or any procedure and may, while granting such exemptio x { impose such conditions as he may deem fit. Such request may be considered only after consulting ALC 4 if the request is in respect of a provision of chapte 7 of the Policy/Procedure However, any such request .

h conditions as he may deem fit. Such request may be considered only after consulting ALC 4 if the request is in respect of a provision of chapte 7 of the Policy/Procedure However, any such request . in respect of a provision other than chapter 7, may > be considered only after consulting Policy Relaxation 7 Committee. Private/ 4.15 Private/Public bonded warehouses may be set up in . Public Bonded the Domestic Tariff Area as per the terms andy i } Warehouses for conditions of notification issued by Department off _ I Revenue. Any person may import goods excep fs mmaPpOres prohibited items, arms and ammunition and hazardous waste and chernicals and warehouse them . in such private/public bonded warehouses. Such 5 | goods may be cleared for hore consumption in : . accordance with the provisions of this Policy and against Licence, wherever required. Customs duty as - applicable shall be paid at the time of clearance of . such goods. If such goods are not Cieared for home consumption within a period of one year or such extended period as the custom authorities may r permit, the importer of such goods shall re-export the goods. .

If such goods are not Cieared for home consumption within a period of one year or such extended period as the custom authorities may r permit, the importer of such goods shall re-export the goods. . Trade with 4.16 The Director General of Foreign Trade may issue, Neighboring from time to time, such instructions or frame su Countries schemes as may be required to promote trade and | strengthen economic ties with neighboring countries, Trade with 417 In the case of trade with Russia under the Debt Russia under Repayment Agreement, the Director General o ; DebrForeign Trade may issue, from time to time, such £ R t instructions or frame such schemes as may be ; ePepuen required, and anything contained in this Policy, in so - Agreement far as it is inconsistent with such instructions o schemes, shall not apply. | 12 , 742 DGFT/2000—2B | a = eeee nnn es ae - 

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- Transit Facility 4.18 ‘Transit of goods through India from or to countries adjacent to India shail be regulated in accordance with the treaty between India and those countries. 

- | Execution of 419 Wherever any duty free import is allowed or where ) BG/LUT otherwise specifically stated, the importer shall . execute a Legal Undertaking (LUT )/ Bank Guarantee (BG ) with the Customs Authority before clearance of goods through the Customs, in the manner as may be prescribed. In case of indigenous sourcing, the licence holder shall furnish BG/LUT to the licensing authority before sourcing the material from the indigenous supplier/nominated agencies.

s may be prescribed. In case of indigenous sourcing, the licence holder shall furnish BG/LUT to the licensing authority before sourcing the material from the indigenous supplier/nominated agencies. 

- . Penalty 420 If a licence holder violates any condition of the licence or fails to fulfil the export obligation, he shall be liable to action in accordance with the Act, the Rules and Orders made there under, the Policy and any other law for the time being in force. 

- ofFree Exp m **o** rtvement 4.21 beConsignmentswithheld/delayedof iternsfor **a** llowedny reasonfor exportsby any agencyshall notof Goods the Central/State Government. In case of any doubt, the authorities concerned may ask for an undertaking from the exporter. 

- Import/Export 422 \mport and export of samples shall be governed by of Samples the provisions given in Handbook (Vol.1) Third Party 423 A licence holder may export directly or through Exports third parties and discharge the export obligation. 

- | Clearance of 424 The goods already imported/ shipped/ arrived, in Goods from advance, but not cleared from Customs may also be Customs cleared against the licence issued subsequently. Green Card 425 All status holders and manufacturer exporter exporting more than 5SO% of their production, subject to a minimum turnover of As.1 crore in

red against the licence issued subsequently. Green Card 425 All status holders and manufacturer exporter exporting more than 5SO% of their production, subject to a minimum turnover of As.1 crore in 

- . preceding year and service providers rendering services in free foreign exchange for more than 50% of their services turnover, subject to a minimum value of As.35 lakhs in free foreign exchange in the preceding year, shall be issued a green card by Directorate General of Foreign Trade. This card will entitle the holder to the following facilities: a). Automatic licensing as mentioned in paragraph 4.26 of Handbook [Voi.1). 

13 

| ' . 

b). Automatic Customs clearance for Exports c). Automatic Customs clearance for Imports related to exports. d). LUT facility for duty free imports and any such facility as may be specified from time to time. Electronic Data 426 In an attempt to speed up the transactions and to Interchange bring about transparency in various activities related to exports, electronic data interchange would be encouraged. Applications received electronically shall be cleared within 24 hours.

## IMPORTS 

- Free 5.1 Deleted importability Actual User 5.2 Capital goods, raw materials, intermediates, Condition components, consumables, spares, parts, accessories, instruments and other goods, which are importable without any restriction, may be imported by any person. However, if such imports require a licence, the Actual User alone may import such goods unless the Actual User condition is specifically dispensed with by the licensing authority. 

- Second Hand 53. All second hand goods shall be restricted for imports Goods and may be imported only in accordance with the provisions of. this Policy, Handbook (Vol.1), Public Notice or a licence issued in this behalf. 

- 5.4 Deleted 

- Import of 55 Import of gifts shall be permitted where such goods Gifts are otherwise freely importable under this Policy. In other cases, a Customs Clearance Permit (CCP) shall be required. 

- Passenger 56 Bonafide household goods and personal effects may be Baggage. imported as part of a passenger baggage. Samples of such items that are otherwise freely importable under this Policy may also be imported as part of a passenger baggage without a licence. Exporters coming from abroad are also allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage without 2 licence.

from abroad are also allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage without 2 licence. 

- Import on 5.7 {a) New or second hand jigs, fixtures, dies Export Basis {including contour roller dies), moulds [including moulds for die-casting], patterns, press tools and lasts, construction machinery, containers/ packages meant for packing of goods for export 

- ‘ andexportotherwithoutequipments,a licence mayon executionbe importedof Legalfor Undertaking/Bank Guarantee with the Customs Authorities 

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15 —_— - -— * ah A ow ll 

| | . | 

(b) Deleted Re-Import Of 5.8 Capital goods, aircraft including their components, Goods spare parts and accessories, whether imported or Repaired indigenous, may be sent abroad for repairs, testing, AB. ’ quality improvement or upgradation of technology and re-imported without a licence. Import Of 5.9 After completion of the projects abroad, project Machinery contractors may import, without a licence, used And construction equipment, machinery, related spares Eaui - upto 20% of the CIF value of such machinery, tools ees and accessories. Used office equipment and vehicles Used In may also be imported after compietion of the projects Projects abroad without a licence provided they have been used Abroad. for at least one year.

ssories. Used office equipment and vehicles Used In may also be imported after compietion of the projects Projects abroad without a licence provided they have been used Abroad. for at least one year. Sale on High 5.10 Sale of goods on high seas for import into India may be Seas made subject to this Policy or any other law for the time being in force. Import under 5.11 Permission of licensing authority is not required for Lease import of new capital goods under lease financing. Financing 

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Pa a ew 

; . 

™ 

. 

f

## EXPORTPROMOTION CAPITAL GOODS SCHEME 

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Scheme 6.1. New capital goods, including computer software systems, may be imported under the Export Promation Capital Goods (EPCG) Scheme Import on 62 Capita! goods (CG), including jigs, fixtures, dies, moulds Concessional and spares upto 20% of the CIF value of the capital Duty goods may be imported at 5% Customs duty subject to an export obligation equivalent to 5 times CIF value of capital goods on FOB basis or 4 times the CIF valus of capital goods on NFE basis to be fulfilled over a psricd of 8 years reckoned from the date of issuance of licence. For calculation of NFE, the provision of paragraph 12.6 of the Policy shall apply. Eligibility 6.3 (a) Under the scheme, manufacturer exporters with or without supporting manufacturer(s) vendor{s), merchant exporters’ tied to supporting manufacturer{s) and service providers are eligible to import capital goods. The capital goods imported by the licence holder shall be installed at the factory of the licence holder or his supporting manufacturer{s)/ vendor{s). However, agricultural exporters and service providers shall be allowed to shift the capital goods, provided advance intimation is given to the concerned Assistant Commissioner of Customs and Excise. Such equipments shall not be sold or leased by the licence holder.

owed to shift the capital goods, provided advance intimation is given to the concerned Assistant Commissioner of Customs and Excise. Such equipments shall not be sold or leased by the licence holder. (b) If the licence issued under the scheme has actually been utilised for import of a value in excess of or less than 10% of the CIF value of the licence, license shall be deemed to have been enhanced/ reduced by that proportion. Export obligation shall accordingly be enhanesd/ reduced as per the actual utilisation of the licence. . Conditions 6.4 Import of capital goods shall be subject to Actual User for Import of condition till the export. obligation is completed. Capital Goods 

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- Export 65 The following conditions shall apply to the fulfillment of (V) The export obligation shall, in addition to any Obligation the export obligation: other export obligation undertaken by the importer, except the export obligation for the

to the fulfillment of (V) The export obligation shall, in addition to any Obligation the export obligation: other export obligation undertaken by the importer, except the export obligation for the 

- (i) The export obligation shall be fulfilled by the oesfis nga virial pny Ring drs ooh egy —— desl yptintis les a ied paragraph (vi) below. The export obligation shall fulfilledthe scheme.by theTheexportexportof sameobligationgoods,mayforalsowhichbe achievedOe oo “byshim sisiin chescheprecedingaverage senthreeWt licensingaete EPCG licence has been obtained, manufactured years for same and similar products. Wherever or produced in different manufacturing units of the ce level of ae “e Lopariige cht idles the licence holder/ specified supporting account t 1e exports made to suci countries nevendotal as are notified by the DGFT from time to time 

- manufactureris)/vendaris for this purpose, the average level of exports igrepita fee verleds: igi "the st **h** allesebecountries.reduced Thisby excludingwaiver shallexportsbe applicablemade to export obligation shall stand enhanced by 50%. to all EPCG licences which have not been redeemed/ regularised.

*h** allesebecountries.reduced Thisby excludingwaiver shallexportsbe applicablemade to export obligation shall stand enhanced by 50%. to all EPCG licences which have not been redeemed/ regularised. 

- {ii} The exports shall be direct exports in the ; name of the EPCG licence holder. However, the care, rane: ‘the BAGH Weances . whoh fase exporti through third partys)G Licencesie pontoonsholder been redeemed,x : shall not be added up for: | ‘ggeeny obsmadlg yl perah gir airs. bill ff a calculating the average export performance for merchant exporter: is the importer, the name oe purpose of ha subsequent gh Psa s its :eal ee ce: we a | annualthe exportervalue ofachievesthe productionan exportofo the relevantof the export, the EPCG licence No. and date shall be export product, the export obligation against eal wen ingen shipping lie wiih ares the EPCG licence shall be subsumed under that proposedvicaeadhotme:<b toeacasinybe presented towards discharge of Se.exports aaduring thehoesspecifiedtaepeperiod yeeshallManotokbe smatsr, less than the aggregate value of the export 

- (iii) Export proceeds shall be realised in freely = ap fixed under paragraph 62 of this convertible currency. Y: 

- ; " (vi) Where the manufacturer exporter has j 

- tiv) pocpaias les Mec see papoteen ace168 obtained licences for the manufacture of the (a), (b), (cd), (f], and (g) of Policy shall also be same export product sceboth under EPCG and the counted towards fulfillment of export cbligation, atte ater ee abd renee oe cl oe

ufacture of the (a), (b), (cd), (f], and (g) of Policy shall also be same export product sceboth under EPCG and the counted towards fulfillment of export cbligation, atte ater ee abd renee oe cl oe 

- | but the EPCG licence holder shail not be dears oie Seaway ere guna hsae entitled to claim any benefit under paragraph i ge . So rie SMya: pli hed apes 10.3 of this Policy in respect of such deemed y pa 9 sateaterh nis DEPB/ReplenishmentDFRC/ LicenceDiamondshallImprestalso be— Licence/counted 

- ; towards the discharge of the export obligation under this scheme. 

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a - - 

ee 

CHAPTER7 

: ) 

a 

- Ii . aeaeaaaaaaaaaaaawwoooeeeaEaEre (vi) In case of export of computer software, agriculture, aquaculture, animal husbandry, secre.viticulture, Pepoultry Nethsageand sericulture,ald IVE otathe exporteee obligation shall be determined in accordance cd Pe aire Ge to ales the average level of exports as specified in subparagraph [v) above : 

- 66 Deleted

hsageand sericulture,ald IVE otathe exporteee obligation shall be determined in accordance cd Pe aire Ge to ales the average level of exports as specified in subparagraph [v) above : 

- 66 Deleted 

- | Import of 6.7 A person may apply for a licence under the EPCG Components scheme to import the capital goods in dis-assembled/ somite goods required for assembly or manufacture of 

- Un-assembled capital goods by the importer. This facility shall not be Condition available for replacement of parts. Indigenous 6.8 A person holding an EPCG licence may source the Sourcing of capital goods from a domestic manufacturer instead Capital Goods of importing them. In the event of a firm contract pamanufacturereh pWtpebinsmay a ines aor eee icenceyyundersoe nigthe scheme for the ioe of components required for the manufacture of the said capital goods. 

      - The domestic manufacturer may also replenish the components after supply of capital goods to the EPCG licence holder. The export obligation relating to the EPCG licence shall be reckoned with reference to the CIF value of the licence actually utilised. 

   - Benefits to 69 The domestic manufacturer supplying capital goods Domestic toexportEPCG licence holders shall be eligible for deemed sical benefit under paragraph 10.3 of the Policy.

## . DUTY EXEMPTION/REMISSIONSCHEMES 

   - 7.1. The Duty Exemption Scheme enables import of inputs required for export production. The Duty Remission Scheme enables post export replenishment/ remission of duty on inputs used in the export product. 

   - 72 An Advance Licence is issued under Duty Exemption Scheme to allow import of inputs which are physically incorporated in the export product {making normal their use to obtain the export product, may also be allowed under the scheme. Advance Licence can be issued for:- 

- a) Physical exports b) Intermediate supplies 

- ' c) Deemed exports. For physical exports, ‘ Advance Licence can also be issued on the basis of annual requirement in respect of export products for which SIONs have been notified. Duty Remission Scheme consists of {a} Duty Free Replenishment Certificate and (b)Duty Entitlernent Passbook Scheme. The scheme allows drawback of import charges on inputs used in the export product (making normal allowance for the wastage). 

- Advance 7.3 [a) Advance Licence is issued for duty free import of Licence inputs, as defined in paragraphg 7.2, subject to actual Licence for deemed exports} are exempted from user condition. Such licences [other than Advance payment of Basic Customs Duty, Surcharge, Additional Customs Duty, Anti Dumping Duty and Safeguard Duty, if any. However, Advance Licence for deemed export shall be exempted from Basic Customs Duty, surcharge and Additional Customs Duty only. Such licences are issued to: (i) Manufacturer exporter or Main contractor in case of deemed exports. 21

export shall be exempted from Basic Customs Duty, surcharge and Additional Customs Duty only. Such licences are issued to: (i) Manufacturer exporter or Main contractor in case of deemed exports. 21 

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- G r (ii) ; MerchantSe exportereewheredorsementeethe aeeeof theon (i) | Duty Free Replenishment Certificatea shall be - i issued only in respect of export products 

- salabledeemed exports, sub —gescontractor(s}whose#8 = Ppa . covered under the SIONs as notified by DGFT : 

- Such REE SERRE I Stee nen Cone ae (ii) Duty Free Replenishment Certificate shall be | shall licences and/or materials imported thereunder issued for ORs of a as per SION, having not be transferable even after completion of — quality, technica characteristics and 

- exportPoniobligation. However, in exceptional cases, the Specifications as those usedin the end product Mater aenche siiwed tobe <oaneletred ar ert and as indicated in the shipping bills. The validity by[ALC.] y of such licences shall be 12 months. DFRC and or the material imported against it shall be 

- Such licences shall be issued with a positive value freely transferable. | iti xports for which payments ‘3 

- reesame shal! regube subject viceieeaoenuruensto value addition caeas specifiedthein (iii) beThesubjectDuty Freeto a minimumReplenishmentvalue additionCertificatea of 33%.shall Appendix- 39 of Handbook (Vol.1), 1987-2002 (iv) The export products, which are eligible for

ecifiedthein (iii) beThesubjectDuty Freeto a minimumReplenishmentvalue additionCertificatea of 33%.shall Appendix- 39 of Handbook (Vol.1), 1987-2002 (iv) The export products, which are eligible for 

- ; Advance Licence shall be issued in accordance with is ela VAT, shall Nd a for pei eo credit. the Policy and procedure in force on the date of issue pelea es e, qe igs “ ne hie oftimelicence and shall be subject to the fulfillment of a proselMpieyanial pegienllectog ts 8 bound export obligation as may be specified. . rawback at the time of exports in lieu o additional customs duty to be paid at the time 

- Advance {b) Advance Licence may be :issued for :intermediate; of im **p** iorts under the scheme. cies supply to a manufacturer-exporter for the import of {v) The exporter shall be entitled for drawback for inputs required in the manufacture of goods to be benefits in respect of any of the duty paid 

- Intermediate — supplied to the ultimate exporter/deemed exporter materials, whether imported or indigenous, Supply holding another Advance Licence. used in the export product as per the Advance drawback rate fixed by Directorate of Li [c) Advance Licence can be issued for deemed export to Drawback [Ministry of Finance). The drawback — fi the main contractor for import of inputs required in shall however be restricted to the duty paid

dvance Licence can be issued for deemed export to Drawback [Ministry of Finance). The drawback — fi the main contractor for import of inputs required in shall however be restricted to the duty paid 

- Deemed categoriesthe manufacturementionedof ingoods‘paragraphto be 10.2{b),supplied{c),to{d), the(e), materials not covered under SION. Export (f) and (g) of the Policy. | In addition, in respect of oo. bere rs pre .,ing, Kauleen tsg?of imgoods,TCI)._ includi bur exolodingth peorinicsstionedieee | ofrojectsthe Policy,mentionedan Advancein paragrapLicence for: deemed, (2), export etc. For inbe termsfae eedof iparagraphest 7.2a aiteat!supplied cof fjobbingof weheee: | contractororiceexportNationscanbe alsotoowers be issuedneathonfor supplies. Roane ee made paling to Unitedeee Re-Export cael="artmentas peof aeRevenuev poateapa **a** e fromlakeoftimenotificationtorab time.ioe issued by ie Organisations or under the Aid Programme ss Export 78 The period for fulfillment of the export obligation paid Eee Spee erie x) Slr aka Tvaieaueeeae agerioo OF) Obligation under Advance Licence shall be as prescribed in the for in foreign exchange. Handbook {Vol.1}. 

- Duty[Free] 7.4 Duty Free Replenishment Certificate is issued to a ~ anufacturer-exporter for the 

- Replenishment ; Certificate oyoad ha mahidansure oe goods without Advance 77° An Advance Licence holder except Advance Licence

nishment Certificate is issued to a ~ anufacturer-exporter for the 

- Replenishment ; Certificate oyoad ha mahidansure oe goods without Advance 77° An Advance Licence holder except Advance Licence 

- ) payment of Basic Customs Duty, Surcharge and Special Release for intermediate supply, holder of DFRC intending to | (DFRO) Additional Duty. However, such inputs shall be subject to Ord. source the inputs from indigenous sources/ canalising the payment of Additional Customs Duty equal to the ers agencies/ EQU/ EPZ/SEZ/EHTP/STP units in lieu of Excise Duty at the time of import. direct import has the option to source them against os Advance Release Orders denominated in foreign 

- . . 23 

- r : Pere ee exchahas! Indian -Pdpees in such a cass. the. licence A is the FOB value of the export realised /FOR value of shall be invalidated for direct import and a SSPE Teer permission in the form of ARO shall be issued which B : . ‘ will entitle the supplier to the benefits of deemed is the CIF value of the imported inputs covered by export. The transferee of a Duty Free Replenishment the licence, plus any other imported materials used Certificate shall also be eligible for ARO facility, ST Pe RRnOenE Be URE ean: ee One 

- Back-to-Back 78 An Advance Licence holder, except Advance Licence PE Sl for intermediate supply, and holder of DFRC may, Duty 714 For exporters not desirous of going' through the FC instead of applying for an Advance Release Order, avail Entitlement licensing route, an optional facility is given under

er of DFRC may, Duty 714 For exporters not desirous of going' through the FC instead of applying for an Advance Release Order, avail Entitlement licensing route, an optional facility is given under 

- of Credit of the facility of Back-to-Back Inland Letter of Credit Passbook DERE. The objective of Duty Entitlement Pasebook in accordance with the procedure specified in ‘Sch Scheme is to neutralise the incidence of Customs Handbook (Vol.1). eme duty on the import content of the export product. 

- Prohibited 793. Prohibited items of imports mentioned in ITC{HS) (DEPB) Theheeyneutralisationcredit againat. shallthebe expert:providedproduct,by way of grant items shall Il mot be iimported under the licences iissued Under the Duty Entitlement Passbook Scheme under the scherne. (DEPB), an exporter may apply for credit, as a 

- Compliance specified percentage of FOB vaiue of exports, made with 7.10 Goods mentioned as restricted for exports in in freely convertible currency. The credit shall be Export ITC([HS] may be exported without specific export available against such export products and at such 

- Policy mes a ig gh ps a ge with Fike rates as may be specified by the Director General shaliterfe slowed ta use iudigencus rpute edhe = ee eee tly Semple es wll ima only out of intermediates, components, parts,ao ree miepackaging . material etc. 

- Re-import of =7.11_ Goods exported under Advance Licence/DFRC/DEPB - The holder of Duty Entitlement Passbook Scheme

y out of intermediates, components, parts,ao ree miepackaging . material etc. 

- Re-import of =7.11_ Goods exported under Advance Licence/DFRC/DEPB - The holder of Duty Entitlement Passbook Scheme 

- . Exported es be a “ os othe sl em pe il (DEPB) shall have the option to pay. additional Goods @ same form subject to such conditions as may > j j 3 under be specified by the Department of Revenue from Sire cece TS PEA PS Well 

- Advance time to time. Licence. ait Validity 7.15 The DEPB shall be valid for a period of 12 months : from the date of issue. 

- Admissibility 7.12 \n the case of an Advance Licence, the drawback Transferability 7.1G The DEPB and/or the items imported against it are ofDrawback shail be available in respect of any of the duty paid freely transferable. The transfer of DEPB shall materials, whether imported ar indigenous, used in however be for import at the port specified in the rgy hse fede as vo oadsaan Caees DEPB which shall be the port from where exports The Ministry of Finance [Directorate of Drawback). have been made. However, imports from a port duty Drawback shall however be restricted to the other than the port of export shall be allowed paid materials as indicated in the DEEC. under TRA facility as per the terms and conditions of the notification issued by Department of Revenue 

- Value 7.13 Vie ahisg addition for the purposes of this chapter Applicability 7.7 ‘he exports made under the DEPB Scheme shall

and conditions of the notification issued by Department of Revenue 

- Value 7.13 Vie ahisg addition for the purposes of this chapter Applicability 7.7 ‘he exports made under the DEPB Scheme shall 

- Addition shall be:of Drawback not be entitled for drawback. The additional customs VALUE Broke B duty paid in cash on inputs under DEPB shall be a) Soe 2400" wheres adjusted as CENVAT Credit or Duty Drawback as 

- ) ADDITION B per Rules framed by the Deptt. of Revenue. However, where the Additional Customs Duty is adjusted 

- VA is Value Addition frombe admissible.DEPB, no benefit of CENVAT/ Drawback shall 24 e 

“ 

) 

- Export 8.5 The export obligation against each consignment shall be 

- CHAPTER 8 Obligation fulfilled within a period of five months from the date of clearance of such consignment through customs. Exports 

- DIAMOND made from the date of receipt of an application under this GEM&JEWELLERYEXPORTPROMOTIONSCHEMES scheme by the licensing authority may be accepted towards discharge of export obligation. 

- Scheme for 8.1 Exporters of gem and jewellery are eligible to import their 86 Deleted Gem and inputs by obtaining Replenishment (REP) Licences and Jewellery Diamond Imprest Licences from the licensing authorities in 8.7 Deleted accordance with the procedures specified in this behalf. 8.8 Deleted.

by obtaining Replenishment (REP) Licences and Jewellery Diamond Imprest Licences from the licensing authorities in 8.7 Deleted accordance with the procedures specified in this behalf. 8.8 Deleted. 

- Replenishment 82 The exporters of gem and jewellery products listed in licence Appendix 30-A of the Handbook {Vol.1). shall be eligible for oe “Deleted grant of Replenishment Licences at the rate and for the items mentioned in the said Appendix to import and Bulk Licences 8.10 Bulk licences for rough diamonds are issued for import of replenish their inputs. Exports through third party are for Rough rough diamonds from any source, with an obligation to also admissible for REP Licences. The exports made in Diamonds supply such diamonds to the holder of valid REP/Diamond fulfillment of export obligation against Diamond Imprest Imprest Licence, EOU/EPZ/SEZ units or to re-export the Licences shall not qualify for this benefit. same. The supply/export of such rough diamonds shall be completed within a period of 12 months from the date of 

- Replenishment licence may also be issued for import of issuance of licence or within a period of three months from consumables or for plain/studded jewellery as per the the date of import, whichever is later. details given in para 8.88 of Handbook [Vol.1).

ance of licence or within a period of three months from consumables or for plain/studded jewellery as per the the date of import, whichever is later. details given in para 8.88 of Handbook [Vol.1). 

- Diamond Eligibility 8.11 The eligibility to apply for Bulk Licence is prescribed in the imprest 8.3 Diamond Imprest Licence may be issued, in advance, for Handbook [(Vol.1). Licence Ii **mp** ortrest ofLicenceroughfordiamimp **o** ndsrt of fromcut & anypolishedsource.diamondsDiamondfor B.12 _ If the eligible person is a limited cornpany registered under mixing with cut & polished diamonds or for export as_ it the Companies Act, its 100% owned subsidiary may apply is, may also be issued for export of cut & polished for the Bulk Licence in lieu of the eligible person. diamonds. Such licences shall carry an export obligation which has to be discharged in accordance with the Private/ 8.13 Private /Public Bonded Warehouses may be set up in procedures specified in this behalf. Public EPZ/SEZ/DTA for import and re-export of cut & polished 

- id 8.4 Anarora:exporter mayargcapply for a licence for import: of rough BondedWarehouse re-exportsemi-preciousdiamonds, 7of rough&stonesSayed idiamonds,and oeDTAuncutsalesgape.of unsetroughimportpreciousdiamonds, ~ uncut & unset precious & semi-precious stones against

BondedWarehouse re-exportsemi-preciousdiamonds, 7of rough&stonesSayed idiamonds,and oeDTAuncutsalesgape.of unsetroughimportpreciousdiamonds, ~ uncut & unset precious & semi-precious stones against 

- {a) Equal to the best export performance of cut and REP/GEM REP/Diamond imprest licences subject to polished diamonds in any licensing year during the payment of customs duty wherever applicable, preceding three licensing years, if he has a notwithstanding anything contained in paragraph 9.21 _of minimum of three licensing years of export Policy. These private/public bonded warehouses for selling performance. rough diamonds, uncut & unset precious & semi-precious stones in DTA shall follow the procedures given in 

- {b) Against a valid export order in his own name. paragraph 8.24 and 825 of Handbook (Vol.1). Import & reexport of cut & polished diamonds & cut & polished 

- An exporter of cut & polished diamonds, who is coloured gemstones will be subject to achievement of status holder, may also be issued a licence for minimum value addition of 5%. import of cut & polished diamonds upto 5% of the export performance of the preceding year of cut & polished diamonds. 26 742 DGFT/2000—3A 

2 

- LL ete =

licence for minimum value addition of 5%. import of cut & polished diamonds upto 5% of the export performance of the preceding year of cut & polished diamonds. 26 742 DGFT/2000—3A 

2 

- LL ete = 

- Diamond 8.13[a) Firms and companies dealing in the purchase/sale of rough (c) Platinum jewellery including partly Sls oe | Dollar or cut and polished diamonds with a track record of at jewellery and any articles ae Bp |ae A ‘ least 3 years in import or export of diamonds and having coins [excluding the coins of the nature 9 chan an average annual turnover of As. 5 crore or above during tender and any engineering goods) containing more | preceding three licensing years may also carry out their than 50% platinum by weight. business through designated Diarnond Dollar Accounts. The Diamond Dollar Account Scheme shall operate under the Value 817 The value addition will be as given in Handbook [Vol.1). ! current licensing scheme of this chapter. This scheme ’ Addition shall be optional and those importers/exporters who wish soto continue to use Rupee Accounts shall be allowed to do Wastage 8.18; Under the schemes for peace: ad erdiay: tire ai under the existing policies. Dollars in such accounts Norns wastage or manufacturing loss shall be a

ee Accounts shall be allowed to do Wastage 8.18; Under the schemes for peace: ad erdiay: tire ai under the existing policies. Dollars in such accounts Norns wastage or manufacturing loss shall be a 

- available from bank finance and/or export proceeds shall be specified in the Handbook [Vol.1). used only for [i) import/purchase of rough diamonds from tsi or. che eee overseas/local sources, (ii) purchase of cut and polished Expert 8.19 Where export orders eee os a nt laglon ia ‘ae smpelisets m durin of a bisa Against i pee lard pats ae : lee rey i hare:“bf he our fietala of thie Diamond Dollar oy by of e@ nominatecharge, golal/ silver/platinum,S alloys, findings ay Accounts Scheme (DDAS) are given in the Handbook (Vol.1), Foreign pkgs of rial aahad Rirpilagiembl ie 

- Schemes Buyer export. e exports ma Gold/ for 8.14 Exporters of gold/silver/platinum jewellery and articles agencies directly or through their associates or by nie Siiver/ thereof may import their essential inputs such as gold, status holder as the case may be. The import and expor 

- Platinum silver, platinum, mountings, findings, rough gems, precious of findings shall be on net to net basis. Jewellery Ree? bee teh te od a, Vi The foreign buyer may also supply to the nominated

Platinum silver, platinum, mountings, findings, rough gems, precious of findings shall be on net to net basis. Jewellery Ree? bee teh te od a, Vi The foreign buyer may also supply to the nominated 

- | procedures specified in this behalf. agencies/ status holder in advance and free of charge plain Nominated semi- finished gold/ silver/ platinum jewellery for repairs / Agencies 8.15 The exporter availing the schemes of gold/silver/platinum re-make and export subject to minimum value easels as jewellerypiatinum Pdafrom Nagsthe nominated aes agencies.may Pieced @gold/nominate cad gold/silver/platies : say tina geoir spainasoain pregeaetestsagencies are MMITC Ltd, Handicraft and Handloom Export jewellery, value additionw of 15% shall be achieved. In such Corporation (HHEC), State Trading Corporation (STC), The cases of export, wastage of 2% may be permitted. Project and Equipment Corporation of India Ltd (PEC) and any agency authorised by Reserve Bank of India (RBI) A The procedures in. this regard shall be as prescribebed in bank, authorised by ABI, is allowed export of gold scrap the Handbook [Vol.1) for refining: and import" in the form of standard :gold bars. | 

- Items Export 8.20 The nominated agencies and their associates, with the of 8.16 The following iterns, if exported, would be eligible for the Through approval of Ministry of Commerce, and others, with the

Export 8.20 The nominated agencies and their associates, with the of 8.16 The following iterns, if exported, would be eligible for the Through approval of Ministry of Commerce, and others, with the 

- Export facilities under these schemes: approval of Gem & Jewellery Export Promotion Council A Exhibitions/ (GJEPC), may export gold/silver/platinum jewellery and (a) Gold jewellery, including partly processed jewellery Export articles thereof for holding/ participating in exhibitions and any articles including medallions and coins Promotion abroad. Personal carriage of gold/silver/platinum — (excluding the coins of the nature of legal tender), Tours/Export precious, semi-precious stones, beads and — an whether plain or studded, containing gold of 8 of Branded export of branded jewellery is also permitted. These 

- ) Carats and above; Jewellery Sican bio 1): subject to the conditions as given in the {b) **a** ng apptany articiesBAe eseincludingBle Samedalt **l** ionse ebandUninetcoins B21 An EQUjaioen uniton may also; participate in exhibitions anyhe(excludingengineering a weight:the coins:goods)of thecontaining nature,ofmorelegal tenderthan 50%and Eerieinj India/abroad.fromBy cheThecustomstheseproceduresunitsauthorities.aes aeackIn respectsna =of such= units, permission for holding/participating in exhibitions 

- ) 28 Commissioner.abroad may be29granted by the concerned Development 742 DGFT/2000—3B 

I.

thorities.aes aeackIn respectsna =of such= units, permission for holding/participating in exhibitions 

- ) 28 Commissioner.abroad may be29granted by the concerned Development 742 DGFT/2000—3B 

I. 

- Export 8.22 The exporter may obtain the gold/silver/platinum as an Against input for export products from nominated agencies in a ee Su ‘ advance or as replenishment after exports in accordance | idasa with the procedures specified in this behaif. 8.30 Deleted Agencies 8.31 Jewellery samples allowed to be imported may be reExport exported after proper identification. Against 8.23 An Advance Licence may be granted for the duty free Advance import of: 8.32 Re-export of imported goods and export of domestically rierenowete 

- Licence fa) Gold of fineness not less than 0.995 and mountings hteDER-Ci: pr[coeser] goods iar.a |eae goodsa eeOrit Giger) outeae * aethe 

- | sockets f di Ge permitted. Besides, supply of unsuitable/broken cut and oe aves EG Teer © earece od aldo, polished diamonds, rough diamonds precious and semi- 

- (b) Silver of fineness not less than OS95 and preeite Stives. SB6S See We Nae EY on tert oF, mountings, sockets, frames and findings containin indigenously procured goods to the DTA against. the valid more than 50% silver Be aceiche: g REP/Gem REP /Diamond Imprest Licences as applicable on 4 gm payment of appropriate duty are also permitted.

igenously procured goods to the DTA against. the valid more than 50% silver Be aceiche: g REP/Gem REP /Diamond Imprest Licences as applicable on 4 gm payment of appropriate duty are also permitted. 

- (c) Platinum of fineness not less than 0.800, mountin j sockets, frames and findings conbalting: Firs ee 8.33 Partly processed jewellery ey also be exported Subject 50% platinum by weight. to realisation of the prescribed minimum value addition. 

- 8.24 = Such licences shall carry an export obligation which will be 8.34 EOU/EPZ units are allowed to receive plain gold/ silver/ required to be fulfilled in accordance with the procedures PrSeIneTyJOWSnETY from DTA against exchange of specified in this behalf. gold/silver/platinum of the same purity and quantity in weight as that of the said jewellery. The DTA units 

- ) 825 The advance licence holder may obtain gold/silver/platinum supplying such jewellery, against exchange of gold/ silvery/ from the nominated agencies in lieu - direct ds in platinuris sisal nob. be: eaeicied:for: pared thoes GEN SS | accordance with the procedures specified in this behalf The EQU/EPZ units shall not be eligible for wastage or ; manufacturing loss against such jewellery. 

- ka Exports from 8.25 The provisions in chapter 9 of the Policy will be applicable | EOUs/EPZ to germ and jewellery EOU and EPZ Units except for the 8.35 Samples made in wax models, silver models and rubber

ts from 8.25 The provisions in chapter 9 of the Policy will be applicable | EOUs/EPZ to germ and jewellery EOU and EPZ Units except for the 8.35 Samples made in wax models, silver models and rubber 

- ; Uni provisions contained herein. moulds may be exported under intimation to the ts Development Commissioner provided its value does not 827 In the event of a unit ceasing its operation, gold eigee eS aOOr hea reer” ie Seis oe and other precious metals, alloys, gem and other exported ‘shall not be counted towards discharge of materials available for rnanufacture of jewellery, shall be SE ABN. 

- : handedne: Conveiande'over toat eea ete devei Rabapieseini 8.36 EQOU/EPZ units: are also permitted: to sell 10% of vaiue of : agency. y exports of the preceding year to DTA. In respect of sales y of plain jewellery, the recipient shall pay concessional rate 828 These units may import their essential inputs for export of duty to the Customs in Indian rupees as applicable to production.than 0.995 Theythrough mayBichet alsonorraneted:agenoiee.sourcei gold of finenessi not less anhby Customs.Da: aaySuch eaeeter supplyeeeleshall,cee however,eae ri[-] retct© Stapeeeebei hysubjectBP cee:to the

5 Theythrough mayBichet alsonorraneted:agenoiee.sourcei gold of finenessi not less anhby Customs.Da: aaySuch eaeeter supplyeeeleshall,cee however,eae ri[-] retct© Stapeeeebei hysubjectBP cee:to the 

- . 828A EOQU/EPZ units may import plain/studded gold, platinurn and SPhiENerneNE GF et Ror ied Meise: BOCECr silvera ce jewellerytages Slfor “g herepairs/re-in ie en lensesj oc Replenishment 837 An exporter is; eligibleee for freely transferable 12.5% in case of studded jewellery. Such import and Hcence Replenishment (REF) Licence’at the rate of 87% of Ehe export shall be as per the procedures prescribed in the FOB value of exports of plain gold/ platinum jewellery and Handbook {Vol.1] articles thereof, and 80% of the FOB value of export of 

- ' studded gold/ platinum jewellery and articles thereof. Besides, the exporter will be eligible for freely transferable 

- \ 30 Replenishment (REP) Licence at the rate of 70% of the FOB value of exports of plain silver jewellery and articles 

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xports of plain silver jewellery and articles 

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P, ee ee thereof, and 65% of the FOB value of ex : aresilver jewellery and articles thereof. SuchportREPof studdedlicences axe valid for import of iterns as given in Handbook [Vol.1). EXPORT ORIENTED UNITS (EOUs) UNITS IN EXPORT sla 838 GeeRecionpig dal REP) Licence may be issued PROCESSING ZONES (EPZs), SPECIAL ECONOMIC ZONES ore eyerayB20, he arti earee gen reneao (SEZs), ELECTRONICS HARDWARE TECHNOLOGY PARKS 822 and 823 of the Policy. In the case of plain (EHTPs) AND SOFTWARETECHNOLOGYPARKS (STPs) | gold/silver/platinum jewellery and articles, the value of such licences shall be determined with reference to the ee in excess of the prescribed minimum value Eligibility 9.1 Units undertaking to export their entire .area In the case of studded gold/silver/platinum production of goods and services may’ be set up : 2. and articles thereof, the value of Gem under the Export Oriented Unit (EOU) Scheme, it eplenishmentas a ee eeLicence * tigashall be determinedae in itemsby takingexported,into beetExport SichProcessing Maks,Zoneein(EPZ) Scheme,tic:Electronic& sa ‘ : for € value addition -on oftware Technology rar cheme. uc gold/silver/platinum including admissible wastage. Such units may be engaged in manufacture, services, Gem REP licences shall be freely transferable.

lue addition -on oftware Technology rar cheme. uc gold/silver/platinum including admissible wastage. Such units may be engaged in manufacture, services, Gem REP licences shall be freely transferable. trading, development of software, agriculture, including agro-processing, aquaculture, animal ree REP 8.398 The scale =Se and the item of import will be husbandry, bio-technology floriculture, horticulture, granites and may export all products except léem and as prescribed in the . pisciculture, viticulture, poultry, sericulture and prohibited items of exports in ITC (HS). PersonalCarriage of 8.40 foreignPersonalboundcarriagepassengersof gems andand[jewellery] percentj exportcaviscs parcelsof pab Importability 92 An EQU/EPZ/EHTP/STP unit‘ may :import without: yay, ; & jewellery import parcels by an Indian importer/foreign Of Goods payment of duty all types of goods, including Import national may be permitted ies capital goods, as defined in the Policy, required by P.arcels Handbook (Vol.1). p as per the conditions given in connectionit‘ for manufacture,therewith, sep **r** ovidedvices,‘ tradingthey: areor notin. prohibited items of imports in the ITC [HS]. However, import of basmati paddy/brown rice shall be prohibited. The units shall also be permitted to import goods required for the j approved activity, including capital goods, free of cost or on loan from clients. The duties on import/procurement from DTA of goods, including capital goods, are only deferred.

ds required for the j approved activity, including capital goods, free of cost or on loan from clients. The duties on import/procurement from DTA of goods, including capital goods, are only deferred. EQU/EPZ/EHTP/STPrequired by it for manufacture,units may services,procure tradinggoods or in connection therewith, without payment of duty, from bonded warehouses in the DTA set up under the Policy. STP/EHTP/EPZ may import, without payment of duty, all types of goods for creating a central facility for use by software development units in STP/EHTP/EPZ. The central facility for software development can also be accessed by units in the DTA for export of software. 32 33 L| 

_— 

ety hat 2 

| 

| 

| | | | || 

I “ =ST he An EQU engaged in agriculture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, poultry a “ pf ale eae pid sine without Cae ‘ ~ i y ony Sige wot S ae are ach e at “at e@ Imported duty free under a ustoms Notification issued in this behalf. Second ' ' Capital Hand 9.3 Second hand capital goods may also be imported. Goods Leasing Capital Of 9.4 An EOU/EPZ/EHTP/STP unit may, on the basis of a Goods firmcapitalcontractgoods betweenfrom a thedomestic/foreignparties, sourceleasingthe company. In such a case, the EQU/EPZ/EHTP/STP unit and the domestic/foreign leasing company shall jointly file the documents to enable import/pracurement of the capital goods without payment. of duty. Net Foreign 3.5 The unit shall be a net foreign exchange earner.

c/foreign leasing company shall jointly file the documents to enable import/pracurement of the capital goods without payment. of duty. Net Foreign 3.5 The unit shall be a net foreign exchange earner. Exchange The minimum Net Foreign Exchange earning as a Earning as a Percentage of Exports (NFEP) as per paragraph P, pameot 9.29 and the minimum Export Performance [EP) scleral shall be as specified in Appendix | of the Policy. ) Exports Items of manufacture for export specified in the (NFEP) and Letter of Permission (LOPYLetter of Intent (LOI) Minimum alone shall be taken into account for calculation of Export NFEP and EP. ’ Performance x (EP) Legal , : ; the Development Commissioner concerned and in Undertaking 96 The unit shall execute a legal undertaking with the event of failure to fulfil the performance, as stipulated in Appendix-l, it would be liable to latey tideee legetorstheeng Beingg Retores.2 Approvals ee. : 3.7 irae at fortse ens heat dll eer Seven y te we COMRONS THemnaned Bi pare 2.37 G | approvalthe Hand withinBook offifteenProceduresdays [Vol-l])by themayconcernedbe given Development Commissioner of the EPZ. Other Cases 9.8 In other cases, approval may be granted by the Board(s) of Approval (BOA) set up for this purpose or Secretariat for Industrial Assistance within 45 days, as the case may be. DTA Sales 99 The entire production of EOU/EPZ/EHTP/STP units ; 34 | Bite y. 

- shall be exported subject to the following: (a) Unless specifically prohibited in the LOP/LOI,

s, as the case may be. DTA Sales 99 The entire production of EOU/EPZ/EHTP/STP units ; 34 | Bite y. 

- shall be exported subject to the following: (a) Unless specifically prohibited in the LOP/LOI, 

- : rejects may be sold in the domestic tariff area (DTA), on prior intimation to the customs authority. Such sales shall be counted against DTA sale entitlement under para 99Ib) of the Policy. Sale of rejects shall be subject to payment of duties as applicable . to sale under para 9.9{b). 

- (b) exportsDTA salemayup beto made50% subjectof the toFOBpaymentvalue **of** applicable duties and fulfillment of minimum NFEP prescribed in Appendix 1 of the Policy. No DTA sale shall be permissible in respect of motor cars, alcoholic liquors and such other items as may be stipulated by Director Generalissued inofthisForeignbehalf.Trade by a Public Notice 

- {c) Deleted (d) Deleted (e) EOU/EPZ/EHTP/STP units may be permitted to sell finished products which are either freely importable under the Policy, or against other import licenses, in the DTA, over and above the levels permissible under sub paragraph (b) above, against payment of full duties, on annual basis, provided they have achieved the stipula ted NFEP and export performance. 

- (f) Deleted eathe DTA in anyae mode,eeincluding on-line data communication, shall be permissible up to 50% of FOB value of exports and/or 50% of foreign exchange earned, where payment for exchangesuch services is received in free foreign : “ F 

- th) pa cheer a oneeee ihe ager applicable duty 

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gn exchange earned, where payment for exchangesuch services is received in free foreign : “ F 

- th) pa cheer a oneeee ihe ager applicable duty 

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4 

if r r ? ) | 

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## Note:- 

In the case of units manufacturing electronics hardware and software, the NFEP and DTA sale entitlement shall be reckoned separately for hardware and software. 

- Other 9.10... The following supplies in DTA shall be counted Supplies In towards fulfillment of export performance and DTA NFEP: fa] : : , Supplies effected in DTA in terms of paragraph 10.2 of the Policy. 

- (b) Supplies effected in DTA against payment in foreign exchange. 

- (c) Supplies to other EQU/EPZ/SEZ/EHTP/STP units provided that such goods are permissible for procurement in terms of paragraph 9.2 of the Policy. 

- {d) ; Supplies made to bonded warehouses set up under paragraph 11.14 of the Policy and/or under section 65 of the Customs Act. 

- {e) Supply of goods against special entitlement of duty free import of goods. 

- (f) . Supply of goods to defence and_ internal security forces, foreign missions/diplomats provided they are entitled for duty free imports of such items in terms of general exemption notification issued by Ministry of Finance. 

- Export ; manufactured by it through a merchant 

- Through 9.11 An EOU/EPZ/EHTP/STP unit may export goods Status Holder Policy5s[soled] sei penean OR song Acceldeialllllalan or any other EQU/EPZ/EHTP/STP unit. 

- Samples 9.12 EQU/EPZ/EHTP/STP units may, on the basis of CS OC be are Bnd Sn peor Cae oe EE) ETEY(a) supply or sell samples in the DTA for : i 

- ape erket promotion: nd 

- (b) transfer goods to DTA for repair/: replacement, testing or calibration, quality testing and R & D purpose. 36

) ETEY(a) supply or sell samples in the DTA for : i 

- ape erket promotion: nd 

- (b) transfer goods to DTA for repair/: replacement, testing or calibration, quality testing and R & D purpose. 36 

- cs LEER - Entitlement 9.13 {a) Supplies from the DTA to EOU/EPZ/EHTP/ STP For Suppli units will be regarded as “deemed exports” vd ee sal and, besides being eligible for the relevant DTA i entitlements under paragraph 10.3 of this CRS NOS Oiae Yer ee tonne: (i) Reimbursement of Central Sales Tax: . 

- {ii} Exemption from payment of Central Excise Duty on capita! goods, components and raw materials; and 

- (iii) Discharge of EP, if any, on the supplier. ; : 

- (b) EQOU/EPZ/EHTP/STP units shall, on production 4 of a suitable disclaimer from the DTA suppliers, be eligible for obtaining the entitlements specified in paragraph 10.3 (b) of the Policy. For the purpose of claiming entitlernents at paragraph 10.3 (b), they shall get Brand Rates fixed by the DGFT. Such supplies would, however, be eligible for eetitl tC ecified in prrouraptyparagraph (s){[a) above. 

- (c) Central Excise Duty paid on bulk tea procured from licenced auction centres by EOU/EPZ units would be re-imbursed by Development Commissioner of concerned Zone at All Industry rates so long as levy on bulk tea in this regard is in force. 

- 9.14 The entitlements stated under paragraph 9.13 {a) and [b) shall be available provided the goods supplied are manufactured in the country.

ong as levy on bulk tea in this regard is in force. 

- 9.14 The entitlements stated under paragraph 9.13 {a) and [b) shall be available provided the goods supplied are manufactured in the country. 

- Other 915 Other entitlements of EOU/FPZ/EHTP/STP units Ente are indicated in the Handbook {Vol-l) Inter Unit 9.16 [a) Transfer of manufactured goods from one Transfer EOU/EPZ/ EHTP/STP unit to another EQU/EPZ/EHTP/STP unit will be allowed. ‘ 

- (b) Goods imported/procured by an EQOU/EPZ/ EHTP/STP unit may be transferred or given on loan to another EOU/EPZ/EHTP/STP unit whicich shall be dulyksaccounted for,: but not rareee towards discharge of export RETyre ae a . 

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——— ; Sub posal 9.20 Scrap/waste/remnants arisingisi out off proproduction basis of annual permission from the Assistant Contracting 9.17 (a) The EOU/EPZ/EHTP/STP units may, on the sone sis ae prosess or in connection therewith may be = Commissioner Saemante or disposed of in the DTA on payment of applicable of of Customs, sub-contract part — . duties or exported. However, there shall be no their production process in DTA, which duties/taxes on such scrap/waste/ remnants tn may also involve change of form or nature of case the same are destroyed with the permission the goods, through job work by units in the of Customs authority. DTA.

es on such scrap/waste/ remnants tn may also involve change of form or nature of case the same are destroyed with the permission the goods, through job work by units in the of Customs authority. DTA. These units may also sub-contract up . egetit uer=} peermiss oe3) nessistan ial a MROEEREAachievemen GEia) poTEARAEIES”' wed” cigCommissioner of Customs. Sub-contracting of Units performance as prescribed in Appendix-|. Setting both production and production process may up of trading units for diamond, gem & jewellery Sentero ce ab oe Sidi items shall be ee by the provisions of records maintained inunitsthe unit.on the basis o Chapter 8 of the Policy. (b) The provisions of paragraphs 9.9, 9.10, 9.11, came9.12, export,EOQU/EPZ onrh behalfead eeo eeunits, ad:with thediss 9.13, 9.16 and 9.17 of this chapter shall not apply Customs,permission providedof Assistantthe goodsCommissionerare exportedof to trading units. api es : direct from the EOQU/EPZ units. For such Trading units may import/procure from domestic | exports, the DTA units will be entitled for tariff area all type of goods without payment of Brandrefund Rateof dutyof dutypaiddrawback.on the inputs by way of customs/excise duty for the purpose of exports ¥ or supply to other EQU/EPZ/EHTP/STP units or governedowever, gem and—jewellery. units shall‘ "be againstimport entitlements.valid advance licenses or specific duty free Policy.

e purpose of exports ¥ or supply to other EQU/EPZ/EHTP/STP units or governedowever, gem and—jewellery. units shall‘ "be againstimport entitlements.valid advance licenses or specific duty free Policy. by the provisions of chapter 8 of the The trading units may also undertake re-packing, (c) The Scrap/wastes/remnants generated at the belabeling,eligibleminorfor processingduty free procurementetc. for whichoftheypacking,shall job worker's premises may be either cleared labeling materials etc. and the required capital oftttduty or jobreturnedpid ealto Mitel!the supplying ne on unit.payment gocds in connection with their operations. Sale Of 9.18 In case an EQU/EPZ/EHTP/STP unit is unable, for Tradingpani unitsof dutymayfromalso otherprocureEOU/EPZ/EHTP/STPgoods without MaterialUn-Utilised themvalid reasons,in the DTAto utilizeon paymentthe goods,of applicableit may disposeduties units for exports. and submission of import license, by DTA unit, eel aig yarn corals ey a “— Repair And Re-mg 922 importEQU/EPZ/EHTP/STPgoods of unitsany mayorigin be=permitted Aso beesto . unit to another such unit Engineering reconditioning, repair, testing, calibration, quality Paragraph. would also be treated as import under this improvement, up-gradation of technology and reengineering activities for export in freely 9.19 Capital goods and Spares that have become convertibleparagraphs air9.5, 9.9,— 9.10, 9.11,: rier9.12,—9. - obsolete/surplus may either be exported with the 9.16 of this chapter shall not, however, apply to prior permission of the Development such activities.

raphs air9.5, 9.9,— 9.10, 9.11,: rier9.12,—9. - obsolete/surplus may either be exported with the 9.16 of this chapter shall not, however, apply to prior permission of the Development such activities. Commissioner or disposed of in the DTA subject | to payment of applicable duties, The benefit of depreciation, as applicable, will be available in case of disposal in DTA. No duty shall be payable if the goods are destroyed with the permission of Replacement/ 9.23 a) The provisionsns of paragraph 11.99 anand ya11.11 | | Assistant Commissioner of Customs Repair Of oe. Peiey, ceaeing to” expert © 4 replacement/repaired goods would also apply 38 |. 39 1 | | ii} {| ” : 

- ¢ ‘ Goods equally to EQU/EPZ/EHTP/STP units, save that, export commitment under the EPCG scheme cases not covered by the provisions of will be subsumed in its exports as an paragraph 11.9 and 11.11 will be considered EQU/EHTP/STP unit. an merits by the Development Commissioner. 

- b) The goods sold in the DTA and found to be b} Thefor conversion/mergerexisting EHTP/STP tounitsEQUmayunit alsoand applyvicedefective may be brought back for repair/ versa. In such cases the units will continue to replacement with the specific permission of remain in bond and avail the permissible the Development Commissioner. exemption in duties and taxes as applicable under the relevant scheme. 

- Replacement/ 924 Goods ~ parts pt gata ‘og aici cael wi heeindigenously itprocuredfor usean or ounwhich efectivehave beenor Men Foreign sere say: der deh “ie: fat et ele = en d d become defective after import/ raChange a ; Sg

ts pt gata ‘og aici cael wi heeindigenously itprocuredfor usean or ounwhich efectivehave beenor Men Foreign sere say: der deh “ie: fat et ele = en d d become defective after import/ raChange a ; Sg 

- Inc A amaged or p asa cumulatively for a period of five years from the senor procurement may be returned or destroyed and commencement of commercial production 

- Goods replacement thereof or the same goods after Percentage of according to the formula given in the Handbook repairs, may be brought back frorn the foreign : Exports (Vol-I) . suppliers or their authorised suppliers in (NFEP) cere india/indigenous suppliers. S 

- Period Of 925 The ined **i** e’tial bonding| period: for units under the SpecialEconomic 9.30 SpecialdelineatedEconomicduty freeZoneenclave(SEZ)and i **s** halla_ bespecificallydeemed Bonding EOQU/EHTP/STP Schemes shall be 5 years. This Zone (SEZ) to be foreign territory for the purposes of trade period may be extended further by the operations and duties and tariffs. Goods going into Development Commissioner concerned for the SEZ area shall be treated as deemed exports

he purposes of trade period may be extended further by the operations and duties and tariffs. Goods going into Development Commissioner concerned for the SEZ area shall be treated as deemed exports 

- | periods of 5 years at a time. and goods coming from the SEZ area into DTA | shall be treated as if the goods are being Debonding 926 Subject to the approval of the Development imported. Commissioner, EOQU/EPZ/EHTP/STP units may be debonded. Such debonding shall be subject to In any SEZ, goods may be imported, procured fram penalty, if any, that may be imposed and payment DTA, without payment of duty for the purpose of of duties of Customs and Excise applicable at the manufacture of goods and services, production, time of debonding. Debonding shall be subject to processing, assembling, trading, repair, the industrial policy in force at the time of reconditioning, re-engineering, packaging or in debonding. connection therewith and export thereof. 

- 927 3 An EQU/EPZ/EHTP/STP unit may also be permitted A SEZ may be set up in the public, private, joint by the Development Commissioner, as a one time sector or by state Government as notified by the option, to debond on payment of duty on capital Ministry of Commerce and Industry. The existing goods under the prevailing EPCG Schemes, : Export Processing Zones (EPZs) may also be 

- i subject to the unit satisfying the eligibility criteria converted into SEZ by the Ministry of Commerce and standard conditions, as per Appendix 16-C of and Industry through issue of a notification. the Handbook (Vol-I).

tisfying the eligibility criteria converted into SEZ by the Ministry of Commerce and standard conditions, as per Appendix 16-C of and Industry through issue of a notification. the Handbook (Vol-I). 

- . | Approvals 9.31 All proposals for setting up of units in SEZ will be Comeraee 928 a): colinaExisting diDTAinto au **n** itsEOU/EHTPISTPmay also daeapplySuk forno Sa **p** ecificproved approvalby the Developmentwill be grantedCommissioner.for {a} concession in duties and taxes would be manufacturing, (b) trading, including re-packing, 

- : available under the scheme for plant, labelling, minor processing, [c) reconditioning, machinery and equipment already installed. repair, re-engineering etc. and (d) for service Existing OTA units having an export activity. commitmentalso apply underfor theconversionEPCG scheme__ into maae Positive 9.32 SEZ unit, including gem and jewellery unit, shall EOU/EHTP/STP unit. On such a conversion, the Foreign achieve positive NFEP annually and cumulatively 

- | | 40 4] 

y Exchange as per paragraph 9.29 of the Policy. Eaming Trading SEZ units shall achieve a 1 million in 5 years. Mininiam 9.33 The minimum investment in building, Investment machinery by a unit in Special shall be As. 50.00 lakhs. This not apply to existing EPZ units SEZ scheme. : 

| | | of | | and | at its All | of of | opt an . | | { / | | 

) ) 

- Trading SEZ units shall achieve a turnover of US$ 1 million in 5 years.

. This not apply to existing EPZ units SEZ scheme. : 

| | | of | | and | at its All | of of | opt an . | | { / | | 

) ) 

- Trading SEZ units shall achieve a turnover of US$ 1 million in 5 years. 

- Mininiam 9.33 The minimum investment in building, plant and Investment machinery by a unit in Special Economic Zone shall be As. 50.00 lakhs. This would, however, not apply to existing EPZ units converting into SEZ scheme. 

- Trading, 9.34 Units set up in SEZ for trading, including labelling, Including re-packing, minor processing, may import or Labeling, procure goods from DTA or from _ other Re-Packing, SEZ/EOQU/EPZ units without payment of duty for 

- Miner physical exports or sale to other SEZ/EOU/EPZ Processing dutyunits freeor againstentitlements.AdvanceParagraphsLicences and9.36,special9.38 and 9.39 shall not apply to trading SEZ units. 

- Reconditioning 9.35 Goods may be imported or procured locally for Repair And Rephysical export in freely convertible foreign Engineering currency after reconditioning, repair or reengineering. Paragraphs 9.36, 9.38 and 939 shall not apply to such units. 

- Sale In DTA 9.36 SEZ unit may sell goods, including by-products, and services in DTA in accordance with the import policy in force, subject to achievernent of positive NFEP, annually and cumulatively, and on payment of applicable duty. 

No DTA sale shall be permitted to trading SEZ unit. 

- Sale/Disposal 9.37 Scrap/waste/remnants/rejects arising out of Of Rejects/ production process or in connection therewith Waste/ Scrap/ may be sold in the DTA on payment of applicable

SEZ unit. 

- Sale/Disposal 9.37 Scrap/waste/remnants/rejects arising out of Of Rejects/ production process or in connection therewith Waste/ Scrap/ may be sold in the DTA on payment of applicable 

- ; Remnants In duty. No duty shall be payable in case DTA within the Zone after intimation to the Customs 

- | authoritiesscrap/waste/remnants/rejectsor destroyed outsidearethe destroyedSEZ with / prior permission of the Custormn, authorities. ) Subcontracting 9.38 SEZ unit may subcontract a part of their product or production process in the DTA with the permission of custom authorities. No subcontracting shall be permissible for gem 

- ) and jewellery units. 42 

- | i | 

- Gem and Jewellery units may be allowed to receive plain gold/silver/platinum jewellery from DTA against exchange of gold/silver/platinum of the same purity and quantity in weight as that of the said jewellery. The DTA units supplying gold/silver/platinumsuch jewellery shallagainstnot beexchangeentitled forof deemed export benefits. The SEZ unit shall not be eligible for wastage or manufacturing loss against such jewellery. 

- Inter-Unit 939 Inter-unit transfer of goods amongst SEZ units Transfer shall not require any permission but the units shall maintain proper account of the transaction. é 

- Self9.40 All activities of the SEZ unit, unless otherwise Certification specified, will be through — self-certification committeeprocedure andheadedshall bybe themonitoredDevelopmentby a Commissioner and consisting of officials of the Zone and Customs.

se Certification specified, will be through — self-certification committeeprocedure andheadedshall bybe themonitoredDevelopmentby a Commissioner and consisting of officials of the Zone and Customs. 

- Applicability 9.41 Paragraphs 8.21, 828, 92, 9.3, 9.4, 96, 9.7, 9.8, 

- of Other 9.10{a), 9.11, 9.12, 9.13, 9.14, 9.15, 917, 9.18, Provisions 9.19, 923, 924, 926 and 927 of the Policy shall apply to SEZ units. 

- Administration 9.42 SEZ shall be under the administrative control of Of SEZ the Development Commissioner. Transitional 9.43 An existing EPZ unit will have the following options: Arrangem “ni (a) It can opt for SEZ scheme under this chapter. On conversion, its previous obligations as an EPZ unit shall be subsumed by its obligations under the SEZ scheme. The raw materials, components, consumable and finished goods lying in stock with the unit at the time of conversion shall be taken as its opening balance under the SEZ scheme. All un-utilised DTA sale entitlements of the unit conversion as notified by the Ministry of Commerceshall ceaseandtoIndustryexist from the date of 

- (b) In case an existing EPZ decides not to opt for [a] above, it can either convert into an EOU or de-bond. In both the cases the unit shall physically move out of the SEZ. 

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| | 

, 

! NOTE: \n the case of units under EHTP/STP Schemes, necessary approval/ permission under relevant paragraphs of this chapter shall be granted by the officer designated by the Ministry of Information Technology for the purpose instead of the Development Commissioner of EPZ and by the Inter-Ministerial Standing Committee (IMSC) instead of BOA. |

## DEEMED EXPORTS 

   - 10.1 “Deemed Exports” refers to those transactions in which the goods supplied do not leave the country. 

- Categories of 10.2 The following categories of supply of goods by the main/ Supply sub-contractors shall be regarded as "Deemed Exports” under this Policy, provided the goods are manufactured in India: 

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- (a) supply of goods against Advance Licence/DFRC under the Duty Exemption /Remission Scheme; 

- (6) Supply of goods to Export Oriented Units (EOQUs) or units located in Export Processing Zones (EPZs) or Special Economic Zone (SEZs) or Software Technology Parks (STPs) or to Electronic Hardware Technology Parks (EHTPs); 

- (c) supplythe Exportof capitalPromotiongoods to holdersCapitalof Goodslicences (EPCG)under scheme; 

- (d) supply of goods to projects financed by multilateral or bilateral agencies/funds as notified by the Department of Economic Affairs, Ministry of Finance under International Competitive Bidding in accordance with the procedures _ of those agencies/ funds, where the legal agreements provide for tender evaluation without including the customs duty;

ce under International Competitive Bidding in accordance with the procedures _ of those agencies/ funds, where the legal agreements provide for tender evaluation without including the customs duty; 

- (e) supply of capital goods, including in unassembled / disassembled condition as well as_ plants, machinery, accessories, tools, dies and such goods which are used for installation purposes till the stage of commercial production and spares to the extent of 10% of the FOR value to fertiliser plants. 

- which are used for installation purposes till the | stage of commercial production and spares to the | extent of 10% of the FOR value to fertiliser plants. | 

- (f) supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits the import of such goods at ) zero customs duty coupled with the extension of | benefits under this chapter to domestic supplies; 

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- (g) | supply of goods to the power and refineries not covered in (f) above and coal, oe ben. Sioa road,el alleport, civilprojectsaviation,providedbridgesminimumand specificother investment is Rs.100 crores or more; 

- (h) supply of marine freight containers by 100% EOU (Domestic freight containers-manufacturers) provided the said containers are exported out of India within 6 months or such further period as permitted by the Customs; and 

- {i} supply to projects funded by UN agencies. 

- The benefits of deemed exports shall be available under 

- paragraph (d) (e) (f) and {g) only if the supply is made under the procedure of International Competitive Bidding [(ICB) 

- Benefits for 103 Deemed exports shall be eligible for the following Deemed benefits in respect of manufacture and supply of 

- Exports goods qualifying as deemed exports: . 

- (a) oe, Advance Licence for intermediate supply/deemed export. . 

- (b} Deemed Exports Drawback; {c) Refund of terminal excise duty. 

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## CHAPTER 11 EXPORTS 

- Free Exports 11.1. All goods may be exported without any restriction except to the extent such exports are regulated by ITC(HS) or any other provision of this Policy or any other law for the time being in force. The Director General of Foreign Trade may, however, specify through a Public Notice such terms and conditions according to which any goods, not included in the ITC(HS), may be exported without a licence. Such terms and conditions may include Minimum Export Price (MEP), registration with specified authorities, quantitative ceilings and compliance with other laws, rules, regulations. 

- Denomination 11.2 Ali export contracts and invoices shall be denominated of Export in freely convertible currency and export proceeds Contracts shall be realised in freely convertible currency. Contracts for which payments are received through the Asian Clearing Union (ACU) shall be denominated in ACU Dollar. The "Cenera Government may relax the provisions of this paragraph in appropriate cases. Export contracts and Invoices can be denominated in Indian rupees against EXIM Bank/ Government of India Re Se one, 

- Realisation of 11.3 If an exporter fails to realise the export proceeds Export within the time specified by the Reserve Bank of India, Proceeds he shall, without prejudice to any liability or penalty under any law for the time being in force, be liable to action in accordance with the provisions of the Act, the Rules and Orders made thereunder and the provisions of this Policy.

ility or penalty under any law for the time being in force, be liable to action in accordance with the provisions of the Act, the Rules and Orders made thereunder and the provisions of this Policy. 

- Export of 11.4 Goods, including edible items of value not exceeding Gifts Rs.1,00,000/- in a licensing year, may be exported as a gift. However, items mentioned as restricted for exports in ITC({HS) shall not be exported as a gift, without a licence, except in the case of edible items. 

- Export of 11.5 Warranty spares, whether indigenous or imported, of Spares plant, equipment, machinery, automobiles or any other goods may be exported upto 7.5% of the FOB value of the exports of such goods alongwith the main equipment or subsequently but within the contracted warranty period of such goods. 

47 

aan 

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aan od _ =<br>Export of 11.6 Bonafide personal baggage may be exported either CHAPTER 12<br>Passenger along with the passenger or, if unaccompanied, within<br>Baggage one year before or after the passenger's departure EXP,<br>from India.

personal baggage may be exported either CHAPTER 12<br>Passenger along with the passenger or, if unaccompanied, within<br>Baggage one year before or after the passenger's departure EXP,<br>from India. However, items mentioned as Restricted in ORTHOUSES, TRADING HOUSES, STAR TRADING HOUSES AND<br>ITC(HS) shall require a licence, except in the case of SUPERSTAR TRADING HOUSES<br>edible items.<br>Export of 11.7 Goods imported, in accordance with this Policy, may be Objective 12.1 The objective of the scheme is to recognise established<br>Imported exported in the same or substantially the same form exporters as Export House, Trading House, Star Trading<br>Goods without a licence provided that the itern to be House and Super Star Trading House with a view to<br>imported or exported is not mentioned as restricted building marketing infrastructure and expertise required<br>) for import or export in the ITC(HS), except items for export promotion. Such Houses should operate as<br>imported under Special Import Licence. Exports of highly professional and dynamic institutions and act as<br>such goods imported against payment in freely important instruments of export growth.<br>convertible currency would be permitted against<br>payment in freely convertible currency.

tions and act as<br>such goods imported against payment in freely important instruments of export growth.<br>convertible currency would be permitted against<br>payment in freely convertible currency. Eligibility 122 Merchant as well as Manufacturer exporters, Service<br>.<br>11.8 providers, Export Oriented Units (EOUs) units located in<br>Goods, including those mentioned as restricted item Export Processing Zones (EPZs)/ Special Economic<br>for import or export (except prohibited items) in Zone(SEZ's] /Electronic Hardware Technology Parks<br>ITC(HS), may be imported under Customs Bond for (EHTPsY Software Technology Parks (STPs) shall be eligible<br>export in freely convertible currency without a for such recognition.<br>licence.<br>Export Criterion for 123 — The eligibility criterion for such iti |<br>) of 11.9 Goods or parts thereof on being exported and found Recognition basis of the FOB/NFE value Cs dein pein a abe<br>| Replacement defective/darnaged or otherwise unfit for use may be Services, including software exports made directly, as well<br>Goods replaced free of charge by the exporter and such . @s on the basis of services rendered by the service<br>goods shall be allowed clearance by the customs provider during the preceding three licensing years or<br>authorities provided that the replacement goods are the preceding licensing year, at the option of the<br>| not mentioned as restricted items for exports in exporter. The exports made, both in free foreign<br>; ITC({HS}.

that the replacement goods are the preceding licensing year, at the option of the<br>| not mentioned as restricted items for exports in exporter. The exports made, both in free foreign<br>; ITC({HS}. ea daca and in Indian Rupees, shall be taken into account<br>11.10 Deleted or the purposeE of recognition.abot<br>. Exports made 124 The exports made by a Subsidiary of a limited company !<br>Export of 11.11 Goods or parts thereof on being exported and found by Subsidiary shall be counted towards export performance of the<br>Repaired defective, damaged or otherwise unfit for use may be Company limited company for the purpose of recognition. For this<br>Goods imported for repair and subsequent re-export. Such purpose, the company shall have the majority share<br>goods shall be allowed clearance without a licence and holding in the subsidiary company.<br>in accordance with customs notification issued in this<br>. behalf. . Export 125 The applicant is required to achieve the prescribed<br>| Performance average export performance level subject to the condition<br>bet 11.12 Deleted Level that<br>| ) 11.13 Deleted (a) veh jempor te and exports under paragraph<br>= Private 11.14 Private bonded warehouse exclusively for exports may 4 Shai not be counted for export performance. ia<br>3<br>: Bonded be setup in DTA 3s per the terms and conditions of (b) Deleted<br>Warehouses the notifications issued by Department of Revenue.

s may 4 Shai not be counted for export performance. ia<br>3<br>: Bonded be setup in DTA 3s per the terms and conditions of (b) Deleted<br>Warehouses the notifications issued by Department of Revenue. i<br>hor vey Such warehouse shall be entitled to procure the goods {c) Deleted yi<br>Expo from domestic manufacturers without payment of<br>t duty.the notifiedThe supplieswarehousesmade shallby thebedomestictreated assupplierphysicalto | |<br>exports provided the payments for the same are — y 4!<br>made in free foreign exchange. |<br>48 49 ,<br>e<br>**----- End of picture text -----**<br>


?[of][export][per][jlo][ne] " The[level] be as per the table‘ below: the purpose of recognition {b) Triple weightage on FOB/NFE on the export of shall products manufactured and exported by the handlooms and handicraft sector (including NFE handloom made silk products), hand knotted Category Average | FOB value | Average anridd onCarpets,FOB/NFE carpetsto mademerchantof silk andexporter double weightageexporting FOB during the |NFE vine the products manufactured by the handiooms and value preceding | earnings | during handicraft sector (including handloom made silk at licensing | made preceding products), hand knotted Carpets, carpets made of the year, in | during the oa ag silk precedingthree | Rupees okiereceding | year,Rupeesin (c) Double weightage on FOB or NFE on the export of licensing Ii.way fruits and vegetables, floriculture and horticulture Pinestrs,[in] Fcaa lalia produce/ products, project exports.

| year,Rupeesin (c) Double weightage on FOB or NFE on the export of licensing Ii.way fruits and vegetables, floriculture and horticulture Pinestrs,[in] Fcaa lalia produce/ products, project exports. ; 5 : CTT) mie abe Bac A oC ABS ee (d) Double weightage on FOB or NFE on export of Eon eaeeames[ 12crores |ores18 crores | goods manufactured in North Eastern States: HOU | [Te aaes | ee oree | WO | | TRADINGHOUSE HOUSE | 75 crores | — 450 crores (e) Double weightage on FOB or NFE on export to such STAR TRADINGSTAR pain ss ae tee countries as listed in Appendix-33 of the Handbook TRADING HOUSE , the ) SUPER os ie G0 | O37 crores ee (Vol.1}, | : loulation (f) The manufacturing units registered with KVIC or ) Jation of 126 For the purpose of ca“ Eis valeof the of pilNet the lcencesForeign NFEKVIBs onshallthe beexportgrantedof productstriple weightagemanufacturedon FOB andor | . Calculation Exchange earned on expor & times of the DEPB Credit exported by them with effect from 15th August, Net Foreign including the valuero of eee ve duty free gold/ silver/ 97, However, such units shall not be entitled for Exchange earned/=maeai granteda emdeductedosfrom the agencyFOB aor fromuU a foreignee above.ue weightage given in sub Paragraph [a) and (b) by the person. However, Ph: Pike value of _ (g) Double weightage on FOB or NFE on exports made transferableshall not be deducted.SIL, EPCG geese validity of licence by units having ISO 9000[series) or IS/ISO 9000 licences sureneneee. during . (Series) or ISO 14000 (series) certification. to 12.

ransferableshall not be deducted.SIL, EPCG geese validity of licence by units having ISO 9000[series) or IS/ISO 9000 licences sureneneee. during . (Series) or ISO 14000 (series) certification. to 12. Weightage 7 For the purpose of recognition,J weightage: behalloebe tegivenchal (h) codedDouble products.weightage on FOB or NFE on exports of bar exports to the following categories of exports piled ie exports are made in freely convertible curr (i) Double weightage on FOB or NFE on export of Triple weightage on FOB or NFE on the export of: goods manufactured in Jammu and Kashmir ; Lagi thgh } 6S ede Bi e on FOB or NFE to Recognition 128 With a view to encouraging participation of State ; —ieiee es apna. di products reserved for State Governments and Union Territories in export promation, ; i merchant exporter SS ee by units in the: Corporations one state corporation nominated by the respective State s for SSI units and he (SSi/Tiny sector/Cottage Government/Union Territory may be recognized as an Smallbe availableScale toIndusunits ieexp this paragraph shall not Export House, even though the criterion for such | ) wseochec irae Mago orting gems & jewellery recognition is not fulfilled by jit. This benefit shall be products. available only for such Period and in accordance with such terms and conditions as may be specified from time to time. i[t] i 

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conditions as may be specified from time to time. i[t] i 

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- E : a ——————————————————————_-S-»-srésti‘i‘éO!OUy: Kl ‘é‘<éeststsCsCOCOCOOCOS”COEECOo_OTUOUO™OUO™O™OOWWUOUOUOUOUOUUUUUS ValidityPeriod 429 Statusyears startingCertificate fromshall1st Aprilbe validof theforlicensinga periodyearof duringthree CHAPTER 13 which the application for the grant of such recognition is made, unless otherwise specified. On the expiry of such EXPORT PROMOTION COUNCILS certificate, application for renewal of status certificate shall be required to be made within a period as prescribed in the Handbook (Vol.1}. During the said period, Basic 94 “This -tesie “obiostve of Exoort: Protnotion Courieia ie the status holder shall be eligible to claim the usual Objectives promote and develop the exports of the country. Ea 0 facilities and benefits, except the benefit of a SIL. Role and Council is responsible for the promotion of a facta ea: 

- Facilities 4210 All status holders shall be entitled to such facilities as Functions boreiy ag +g peste list of specified in chapter-12 of the Handbook (Vol.1). — 1 sige shall be regarded as EPCs ea ppendix - 31 of the Handbook {Voi.1) 

- [hold][the][recognition] 

- Transitional 4211 Status holders shall continue[to]

n chapter-12 of the Handbook (Vol.1). — 1 sige shall be regarded as EPCs ea ppendix - 31 of the Handbook {Voi.1) 

- [hold][the][recognition] 

- Transitional 4211 Status holders shall continue[to] 

- Arrangement recognitionvia carlSees =waspinacc BS 4 the period for which such 13.2 Theabroadmainas.arolereliableof thesupplierEPCs is oftohighprojectqualityIndia'sgoodsimageand | services. in particular, the EPCs shall encourage and 

- 1212: DeletedARLe monitor the observance of international standards and specifications by exporters. The EPCs shall keep 

- . 

- Manufacturing 42.12A Manufacturing companies or Industrial houses with an abreast of the trends and opportunities in international Companies/ annual rnanufacturing turnover of As.300 crores and markets for goods and_ services and assist their Industrial Rs.1,000 crores in the preceding licensing year shall be members in taking advantage of such opportunities in House respectively on signing a Memorandum _ of

d_ services and assist their Industrial Rs.1,000 crores in the preceding licensing year shall be members in taking advantage of such opportunities in House respectively on signing a Memorandum _ of 

- Houses recognised as Star Trading House and Super Star Trading order to expand and diversify exports. Understanding in the prescribed form for achieving 13.3. The major functions of the EPCs are: physical exports as currently prescribed for these categories over a period of next three years. Similarly, (a) To provide commercially useful information and companies/project exporters, domestic service providers assistance to their members in developing and with annual turnover of Rs.100 crores or more in the increasing their exports; preceding licensing year shall be recognised as Export House and International Service Export House respectively (b) To offer professional advice to their members in on signing a Memorandum of Understanding in the areas such as technology upgradation, quality prescribed form for achieving physical exports as | and design improvement, standards and j currently prescribed for this category over a period of specifications, product development, innovation next three years. etc.; :

eving physical exports as | and design improvement, standards and j currently prescribed for this category over a period of specifications, product development, innovation next three years. etc.; : 

- 4212B Service providers shall be entitled to recognition as (c) To organise visits of delegations of its Service Export House, International Service Export House, members abroad to explore overseas market | international Star Service Export House, International opportunities; Super Star Service Export House on earning free foreign exchange as given in paragraph 15.7 of the Policy. (d) To organise participation in trade fairs, exhibitions and buyer-seller meets in India and abroad; f 

- 12.13 Deleted (e) To promote interaction between the _ exporting I 

- Golden Status 12.14- Exporters who have attained Export House, Trading community and the Government both at the | Certificate House, Star Trading Houses and Super Star Trading Central and State levels; and | Houses status for three terms or more and continue to i export shall be eligible for golden status certificate (F) To build a statistical base and provide data on which would enable them to enjoy the benefits of status : the exports and imports cf the country, exports certificate irrespective of their actual performance and imports of their members, as well as other thereafter as per the guidelines issued in this regard relevant international trade data. j from time to time. 52 53 | | 

| 

- f/ : s » ie a SORTER ei me

mports of their members, as well as other thereafter as per the guidelines issued in this regard relevant international trade data. j from time to time. 52 53 | | 

| 

- f/ : s » ie a SORTER ei me 

- Non-profit, 13.4 The EPCs are non-profit organisations registered CHAPTER 14 Autonomous under the Companies Act or the Societies Registration and Act, as the case may be. BRAND PROMOTION AND QUALITY Professional 7 Bodies Quality 14.1. The Central Government aims to encourage manufacturers Awareness and exporters attain internationally accepted standards of 

- 13.55 The EPCs shall be autonomous and regulate their own Campaign quality for their products. The Central Government will affairs. However, if the Central Government frames extend support and assistance to trade and industry to uniform bylaws for the constitution and/or for the launch a nationwide programme on quality awareness and transaction of business for EPCs, they shall adopt the to promote the concept of total quality management.

for the constitution and/or for the launch a nationwide programme on quality awareness and transaction of business for EPCs, they shall adopt the to promote the concept of total quality management. 

- | soeriva i Feeh modificationsregard to astheCentralspecialGovernmentnature ma= State-Level 142 The Central Government will encourage and assist State | functioning of such EPC. The EPCs shall be required to Programmes Governments in launching similar programmes in their | obtain the approval of the Central Government for respective States, particularly for the small scale and participation in trade fairs, exhibitions etc and for handicraft sectors. CGeoahli WeirdlegationsMinistryabroad.of TextilesThe Ministryof ‘theof Test Houses 143 The Central Government will assist in the modernisation Government of India, as the case may be, would interact and upgradation of test houses and laboratories in order to with the Managing Committee of the Council concerned, bring them at par with international standards. twicebudgeta feeyear,againonceforfora marthapproving appraisaltheir annualand plansreviewandof Rewards And 144 Due recognitionie will be given to manufacturers/ processors their performance ; ; Benefits whoor ISOhave14000{[series)acquired ISOor9000HACCP(series)or WHO-GMPor IS/ISO S000or SEI(series)CMM |

144 Due recognitionie will be given to manufacturers/ processors their performance ; ; Benefits whoor ISOhave14000{[series)acquired ISOor9000HACCP(series)or WHO-GMPor IS/ISO S000or SEI(series)CMM | 

- 13.6 In order to give a boost and impetus to exports, it is level 2 and above accredition/certification. Similarly, exporter | imperative that the EPCs function as professional bodies. exporting products with quality trademarks shall be For this purpose, executives with a _ professional recognised. A list of agencies authorised to issue such | | background in commerce, management and international certificates is given in Appendix-32B[of][Handbook][(Vol.1).][All] marketing and having experience in government and such manufacturers/ processors will also be eligible for | industry should be brought into the EPCs. green card as given in paragraph 4.23. The export of such products which are recognised as branded by an Inter- 

- Government 13.7. The EPCs may be provided financial assistance by the Ministerial Committee shall not be subject to any value oe Central Government. cap for the purpose of DEPB as prescribed in Appendix-

ment 13.7. The EPCs may be provided financial assistance by the Ministerial Committee shall not be subject to any value oe Central Government. cap for the purpose of DEPB as prescribed in Appendix- 

- ER? : 28A of Handbook (Vol.1). | Registration 13.8 ee JosPouca eagemadlrtyy pees he Quality 14.55 The Regional Sub-Committee on Quality Complaints (RSCQC) cumspeak. ca 1 d Complaints/ set up at the Regional Offices of the Directorate General of Membership admitted to membership, the applicant shall be grante ; : : : : forthwith Registration-cumMembership Certificate Disputes Foreign Trade shall investigate quality complaints received (RCMC) of the EPC concerned, subject to such terms and from foreign buyers. The guidelines for settlement of quality | nditi ree bien sified in this behalf complaints, in particular, and such other complaints, in 

- COR AORS A tnely Jaa ; general, is given in Appendix 50 of Handbook (Vol.1). 

- : 14.6 TradeIf it comesor hetohasthereasonnotice toof believethe Directorthat anGeneralexport ofor Foreignimport | ‘ has(i)beentomadethe intradea mannerrelationsgravelyof prejudicialIndia with any foreign : country; 

- (ii) to the interest of other persons engaged in exports or imports; | | 

- 54 55 

- | | 

- (iii) has brought disrepute to the credit or the goods | of the country; CHAPTER 15 |

n : country; 

- (ii) to the interest of other persons engaged in exports or imports; | | 

- 54 55 

- | | 

- (iii) has brought disrepute to the credit or the goods | of the country; CHAPTER 15 | 

- The Director Generai Foreign Trade may take action against the exporter ‘or importer concerned in accordance with the EXPORTOFSERVICES provisions of the Act, the Rules and Orders made thereunder and this Policy. : 3 : Definition 15.1 “Services” include all the 161 tradable services covered | 

- | eit ; 

- Brand 14.7 With the objective of prornoting exports of branded under the General Agreement on Trade in Services Promotion products, a Committee shall be constituted for identification where payment for such services is received in free of such products and upon recognition of such brands by foreign exchange. A list of services is given in Appendix | the Committee, the benefits of paragraph 14.4 shail become -54 of Handbook [Vol.1). available for exports of such brands. : Sse The service providers as defined in paragraph 3.48,

ven in Appendix | the Committee, the benefits of paragraph 14.4 shail become -54 of Handbook [Vol.1). available for exports of such brands. : Sse The service providers as defined in paragraph 3.48, 

- Bar Coding 148 It is the endeavor of the Central Govt. to enhance export rendering services listed in Appendix-54 shall be . Using competitiveness of Indian products and to promote entitled for the facilities mentioned hereafter. International compliance with prevalent international best practices. The peeiiaWAY, CodNat **i** onalng forIT allTaskIndianForceProductshas recommendedwithin five years.adeption of Bar EPCG Scheme ‘15.2 EPCG **The** prosersch **vi** sionsc **e** meprovidersasof paragraphdescribedshall bein6.5{velchapt **i** i)giblshall **e** rfor6alsotheof theextendfacilityPolicy.toof | ar 5 | 

- System Bar Coding, using international Symbologies/Numbering the service providers availing licences under this Systems, would enable timely and accurate capture of scheme. product information and its communication across the supplyturn, wouldchain aheadresult ofin thewidephysicalranging productbenefits,flow. includingThis, in EOU/EPZ/SEZ/ STP 15.3 Theof EQU/EPZ/SEZ/STPservice providersschemeshall alsoasbegiveneligiblein forchapterthe facility9 of | | | lowering of inventory costs, lower overall supply chain costs Scheme the Policy.

Z/ STP 15.3 Theof EQU/EPZ/SEZ/STPservice providersschemeshall alsoasbegiveneligiblein forchapterthe facility9 of | | | lowering of inventory costs, lower overall supply chain costs Scheme the Policy. | and hence reduced costs for Indian products, increasing | efficiencyquality assuranceof Indian normsindustry throughandproductadherencetraceability.to stringent Passenges 15.4 Service: providers‘ may import: drawings, designs, | | Baggage oo circuits and layout designs, software in 

- Bar Coding 1449 With the ultimate objective of facilitating adoption of bar a heim and CDs related to their line of services as a For Export Of coding for all products using International Symbologies/ part of passenger baggage without a licence. | real Numbering Systems, all exports of finished and packaged , : ; ae items meant for retail sale shall incorporate bar codes — of = nd oy providers shall be entitled to import restricted 

- Products. following International Symbologies/Numbering Systems restricted items upto 10% of the foreign exchange earned by } from a date to be notified by DGFT. Items them during the preceding licensing year for import of | essential goods related to their line of business,

ms upto 10% of the foreign exchange earned by } from a date to be notified by DGFT. Items them during the preceding licensing year for import of | essential goods related to their line of business, 

- Bar Coding 44.10 In addition to the above, exports at carton/consignment a office and other equipment required for their | For Export Of levels in the sectors of readymade garments, engineering own professional use. | Prodi products, food products, pharmaceuticals, leather goods, F ‘ ; Carton ig sports goods, plastic goods and handicrafts shall adopt bar importer i a service providers shall be required to obtain an IEC ‘ coding using International Syrnbologies/Numbering Systems. ria fe ie el dr gb dind oe of Policy read with | 

- Consignmen Code No. . nd Book [(Vol.1). ; 

- Level. Directorate General of Foreign Trade would issue a 

- / separate notification specifying the export items for each of these sectors with their dates of implementation. Directorate General of Foreign Trade shall consult | exporters in this regard from the implementation perspective. 57 | 

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eral of Foreign Trade shall consult | exporters in this regard from the implementation perspective. 57 | 

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ta? ee eee - t<br>Status 15.7. Service providers shall be eligible for recognition as APPENDIX - 1<br>Service Export House, International Service Export House,<br>International Star Service Export House, International<br>Super Star Service Export House on _ achieving the MINIMUM NFEP AND EXPORT PERFORMANCE<br>PeOaESIe HRI Re: CONES HON REQUIREMENT UNDER THE EOU/EPZ/SEZ/EHTP/STP<br>Category Average | Free Average NFE | SCHEMEri(PARAGRAPH9.5AND 9.32 OF THEPOLICY).<br>free foreign NFE earned |<br>foreignexchange | earningexchange | earnedmade precedingduring the Name of the sector [MinimumNFEP | performanceMinirnum exportfor Five =<br>earning | during during the | licensing . | ee Bt —<br>, : st ag pamore esone poi. - i) Units with actual | Positive US $35 Million or 5 times |<br>we ee<br>preceding | licensingeceding|| licensingthree upees .

uring during the | licensing . | ee Bt —<br>, : st ag pamore esone poi. - i) Units with actual | Positive US $35 Million or 5 times |<br>we ee<br>preceding | licensingeceding|| licensingthree upees . ia n vestmentsd machinery,in plantboth | NFEP || thecapital CIFgoods,value ofwhicheverimportedis<br>three year, in | years, in imported and | higher.<br>licensing \ Rupees Rupees indigenous, of As.5<br>years, in Crores and above.<br>Rupees<br>ee 2) ee oe) | ee ee ee (ii) Electronics Hardware | Positive US $ 1.00 Million or 5S times |<br>HOUSE capital goods whichever is<br>INTERNATIONAL | 20 crores | 30 crores | 15 crores 25 crores | | higher.<br>SERVICE EXPORT<br>HOUSE (iii) ~Agriculture, | Positive -do-<br>INTERNATIONAL | 100 crores | 150 crores | 75 crores 125 crores aquaculture, animal | NFEP<br>STAR SERVICE husbandry, |<br>EXPORT HOUSE horticulture, |<br>INTERNATIONAL | 200 crores | 450 crores | 225 crores | 375 crores pisciculture, viticulture,<br>SUPERSERVICE STAR EXPORT : poultryBeprolers.and :<br>HOUSE (iv) Biotechnology Positive US $ 0.50 million or 5 times<br>NFEP the CIF value of imported<br>The service status holders indicated above shall be entitled to all ; capital goods, whichever is<br>the facilities mentioned in paragraph 12.10 of the Policy.

es<br>NFEP the CIF value of imported<br>The service status holders indicated above shall be entitled to all ; capital goods, whichever is<br>the facilities mentioned in paragraph 12.10 of the Policy. | higher.<br>158 Deleted A , (v) — floriculture | -do- -do-<br>Agro Focus Focus 159 Service providers in certain identified agro focus zones, J) © | {vi)_ Toys all kinds -do- _-do-<br>Zone supplying services related to exports for agriculture, Y ar,<br>equipmentshorticulture,underfloricultureEPCG scheme.andhorticulture,underfloricultureEPCG scheme.andunderfloricultureEPCG scheme.andfloricultureEPCG scheme.andEPCG scheme.and scheme.andand alliedTheThe sectorsexportexport obligationmaymay importmaymay (vil) Trading units | ~do- USCIF $value1 Millionof imported or S times capital the<br>be offset by earning foreign exchange in lieu of services goods, whichever is higher.<br>rendered. |<br>(viii) Studded gold/ platinurn/ | 12.5% US $ 1 Million or 5 times the<br>Silver jewellery and | CIF value of imported capital<br>articles there or goods, whichever is higher.<br>combination thereof.<br>58<br>59<br>**----- End of picture text -----**<br>


- | Agro Focus Focus 159 Service providers in certain identified agro focus zones, Zone supplying services related to exports for agriculture,

>58<br>59<br>**----- End of picture text -----**<br>


- | Agro Focus Focus 159 Service providers in certain identified agro focus zones, Zone supplying services related to exports for agriculture, 

- | equipmentshorticulture,underfloricultureEPCG scheme.andhorticulture,underfloricultureEPCG scheme.andunderfloricultureEPCG scheme.andfloricultureEPCG scheme.andEPCG scheme.and scheme.andand alliedTheThe sectorsexportexport obligationmaymay importmaymay be offset by earning foreign exchange in lieu of services rendered. 

| | 

```text
||||||||||||||||||||fix)|Plaingold/platinum/<br>silver jewellery and<br>articlesor combination<br>thereof and ornaments|Plaingold/platinum/<br>silver jewellery and<br>articlesor combination<br>thereof and ornaments|Plaingold/platinum/<br>silver jewellery and<br>articlesor combination<br>thereof and ornaments||7.5%<br>|<br>|||~-do-<br>||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||||like Mangalsutra|||||||||||||;|||
|||||||||||||||||<br>)|||containing goldand<br>biack beads, imitation<br>Stones, cubic zirconia<br>etc.

-|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||||||like Mangalsutra|||||||||||||;|||
|||||||||||||||||<br>)|||containing goldand<br>biack beads, imitation<br>Stones, cubic zirconia<br>etc. only but excluding<br>diamonds, precious &|||<br>|||<br>||||||||||||||
|||||||||||||||||||(x)|semi-preciousstones.<br>Gold/platinum/silver<br>unstudded chains and||||3%|| -do-||||||||||||
|||||||||||||||||||||bangles or combination<br>there<br>ofmanufactured<br>by fully mechanised<br>process.||||||<br>|||||||||t<br>be<br>J<br>Pi|||
||||||||||||||||||||(xi)|Gold/Silver/Platinum<br>medallions, coins<br>(excluding the coins of<br>the nature of legal<br>tender) and other|||<br>|3%<br>||3%|‘<br>| -do-<br>||||||||‘ate<br>tf)<br>}||||
|||||||||||||||||||articles.|||||||||||||||
||||||||||||||||||||||(xii) <br>3<br>(xiii)|Computer Software<br>Minerals, including<br>granites and other<br>stones||20%<br>|<br>|20%|20%<br>20%|||US$0.25 Million or5times<br>| the CIF value of imported<br>capital goods whichever is<br>| higher.<br>!US$ 1 million or5timesthe<br>| CIF value of imported capital<br>| goods, whichever is higher.||<br>||||||||.||||||
|||||||)||||||||||||(xiv)|Services||20%|20%||| US$0.50 millionor5times<br>| the CIF value of imported<br>Capital<br>goods,whichever is<br>| higher.|||||||as<br>\ pa:<br>a/|i<br>Sg|||
|||||||||||||||||||||(xv)<br>(xvi)|All others<br>SEZ units|20%<br>Positive|||US$ 1 million or5 timesthe<br>|CIFval.

ed<br>Capital<br>goods,whichever is<br>| higher.|||||||as<br>\ pa:<br>a/|i<br>Sg|||
|||||||||||||||||||||(xv)<br>(xvi)|All others<br>SEZ units|20%<br>Positive|||US$ 1 million or5 timesthe<br>|CIFval. ofimportedcapital|<br>|goods,whichever is higher.<br>|<br>No minimumyexport|||||||||.|io|
|||||||||||||||||||||||||||||||||||
|||||||||||||||||||||||||||||||||||
|:||||||||||||||||||||||||||||,|||||
||||||||||||||||||{GIPREND74204FT/2000—|74204FT/2000—12500|||60||||||||||||

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----- Start of picture text ----- PDGFT.1,1997-2002 (E) Amended upto 31,3.2000 12500—2000 (DSK-ll) * ----- End of picture text -----

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Pitce: Inland Rs. 200.00 Foreign[$][5,] £3

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