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Document text

) m- , if a Bs tg « EXPORT: r & IMPOR TO

1 April 1997 - 31 March 2002 Incorporating Amendments made up to 31st March, 2001

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2A <hr <i ay =ta. or. |Seor"a io pa)' -: ‘ yLe —_ $Se i re Py 3 4 DEPARTMENTGOVERNMENTss OF COMMERCEOF INDIA

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) | ' ) FEADH, 1997-3F* MadCll, 2002 | [MICOIPOIALING UTICIICITICIILES made Ugro 2F* MadfCli, ZOO

MINISTRY OFCOMMERCEAND INOUSTRY DEPARTIMENT OFCOMMERCE GOVERNMENT OF INDIA

April,° 1997

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

Revised Edition:April, 1998 Revised Edition: March, 1999? Revised Edition: March, 2000 Revised Edition: March, 2001

GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY

NOTIFICATION No. 1 (RE-00)/ 1997-2002 NEW DELHI: the 31* March, 2001, 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, 2001) as contained in Annexure to this notification. The revised edition of the Policy, incorporating the amendments made upto 31st March, 2001 shall come into force from Ist April, 2001. This issues in public interest. | \

(N.L.Lakhanpal)

Director General of Foreign Trade and Ex-officio Additional Secretary to the Government of'India

(Ajay Sahai) Jt. Director General of Foreign Trade

(F.No. 01/94/180/EXIM POLICY /AMO02/Policy-IV)

CONTENTS

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|||||||||
|---|---|---|---|---|---|---|---|
|S5.NO.|CHAPTER|PAGE NUMBERS|
|[1]|INTRODUCTION|1|
|[2]|OBJECTIVES|2|
|[3]|DEFINITIONS|5-9|
|[4]|GENERAL PROVISIONS REGARDING EXPORTS|AND|10-14|
|IMPORTS|
|[5]|IMPORTS|15-16|
|[6]|EXPORT|PROMOTION CAPITAL GOODS SCHEME|17-20|
|[7]|DUTY|EXEMPTION/ REMISSION|SCHEME|21-26|
|[8]|DIAMOND,|GEM|s JEWELLERY|EXPORT|PROMOTION|27-33|
|SCHEMES|
|[9]|EXPORT ORIENTED|UNITS|(EOUS),|UNITS|IN EXPORT|54-43|
|PROCESSING ZONES (EPZS),|ELECTRONICS HARDWARE|
|TECHNOLOGY|PARKS|(EHTPS)|AND|SOFTWARE|
|TECHNOLOGY PARKS|(STPS)|
|[9A]|SPECIAL ECONOMIC ZONES|44-51|
|[10]|||DEEMED|EXPORTS|52-53|
|[11]|EXPORTS|54-55|
|[12]|EXPORT|HOUSES,|TRADING|HOUSES,|STAR|TRADING|56-59|
|HOUSES|AND SUPER|STAR|TRADING HOUSES|
|[13]|EXPORT PROMOTION COUNCILS|60-61|
|[14]|| BRAND PROMOTION|AND QUALITY|62-63|
|[15]|EXPORT|OF|SERVICES.|64-65|
|[16]|| AGRICULTURAL EXPORT|ZONES|66-68|
|APPENDIX|
|NFEP REQUIREMENT UNDER EOU/EPZ SCHEME|69-71|

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PAGE NUMBERS

SaagSS: °°...»

Notification

1.1. In exercise of the powers conferred under Section 5 of the Foreign Trade (Development and Regulation Act), 1992 (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 Ist April, 1997 and shall remain in force for a period of five years, i.e, upto 3ist March, 2002 and will be co-terminus with the Ninth Five Year Plan (1997-2002).
- 1.3. The Central Government reserves the right in public interest to make any amendments to this Policy in exercise of the powers conferred by 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 anything
Arrangements 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 shall be deemed 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

de, 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 regulation, unless otherwise stipulated, provided that the shipment of the export or 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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DEFINITIONS

  - 3.1 For the purpose of this Policy, unless the context otherwise requires, the following words and expressions shall have the following meanings meanings attached to them: to them: them: 

  - a2 "Accessory" or "Attachment" means a part, sub-assembly or piece of equipment equipment without changing its basic functions. assembly that contributes to the efficiency or effectiveness of a . 

  - 3.3 "Act" means the Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992).

2.1 | objectives of this Policy are: requires, the following words and expressions shall have the The principa wii following meanings meanings attached to them: to them: them: " 's transition to a globally Mercceoarg cllheeypot with a view to deriving a2 "Accessory" or "Attachment" means a part, sub-assembly or benefits from exp piece of equipment equipment without changing its basic functions.
maximum from expanding global market assembly that contributes to the efficiency or effectiveness of a opportunities 3.3 "Act" means the Foreign Trade (Development and Regulation)
(ii) To stimulate sustained economic growth by providingidi Act, 1992 (No.22 of 1992). access to essential raw materials, intermediates, components, consumables and capital goods required 3.4 “Actual User" means an actual user who may be either industrial for augmenting production. or non-industrial.

al raw materials, intermediates, components, consumables and capital goods required 3.4 “Actual User" means an actual user who may be either industrial for augmenting production. or non-industrial.

(ili) the technological strength and efficiency 3.5 “Actual User (Industrial)" means a person who utilises the - te caer a and services, thereby imported goods for manufacturing in his own industrial unit or sabeendle chalk Gornpetitive strength while generating manufacturing for his own use in another unit including a jobbing new employment opportunities, and to encourage the st attainment of internationally accepted standards of 3.6 “Actual User (Non-Industrial)" means a person who utilises the quality. imported goods for his own use in
- (iv) To provide consumers’ with good quality products at reasonable prices.
- 2.2 The objectives will be achieved through the coordinated efforts of all the departments of the government in genet and the Ministry. of Commerce and Industry an the Directorate General of Foreign Trade and its network = RegionalcommitmentOfficesandin inparticular,the best withspirit aofwetfacilitation, | In wi interest of export promotion.
(i) any commercial establishment carrying on any business, trade or profession; or ‘
(ii) | any laboratory, Scientific or Research and Development (RxD) institution, university or other educational institution eee
=
(Hm serue peanyy.

business, trade or profession; or ‘

(ii) | any laboratory, Scientific or Research and Development (RxD) institution, university or other educational institution eee
=
(Hm serue peanyy.
3.7 General"ALC" meansof Foreign the AdvanceTrade Licensingfor recommending Committee grantin the Directorateof licences under Duty Exemption Scheme and for recommending Input Output norms and value addition norms to be notified by Director General of Foreign Trade.
3.8 "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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3.9 Deleted

3.10 “Capital Goods” means any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods or for rendering services, including those required for replacement, modernisation, — technological upgradation or expansion. Capital goods also include packaging machinery and equipment, refractories for initial lining, refrigeration equipment, power generating sets, machine tools, catalysts for initial charge, equipment and instruments for testing, research and development, quality and pollution control. Capital goods may be for use in manufacturing, mining, agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture and viticulture as well as for use in the services sector.
Slt "Competent Authority" means an authority competent to exercise any power or to discharge any duty or function under the Act or the Rules and Orders made thereunder or under this Policy.
3.12 “Component” means one of the parts of a sub-assembly or assembly of which a manufactured product is made up and into which it may be resolved. A component includes an accessory or attachment to the component.
3.13 "Consumables" means any item, which participates in or is required for a manufacturing process, but does not form a part of the end-product. Items, which are substantially or totally consumed during a manufacturing process will be deemed to be consumables.

equired for a manufacturing process, but does not form a part of the end-product. Items, which are substantially or totally consumed during a manufacturing process will be deemed to be consumables.

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

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3.16 "DEEC" means Duty Exemption Entitlement Certificate issued under Duty Exemption Scheme.
3.17. “DFRC” means Duty Free Replenishment Certificate issued under Duty Remission Scheme. eS o
3.16 "DEEC" means Duty Exemption Entitlement Certificate issued under Duty Exemption Scheme.
3.17. “DFRC” means Duty Free Replenishment Certificate issued under Duty Remission Scheme. eS o
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 Excise and Salt Act 1944 (1 of 1944).
3.22 “Exporter" means a person who exports or intends to export and holds an Importer-Exporter Code number unless otherwise specifically exempted.
S25 Export House/Service Export House, Trading House/ Intemational Service Export House, Star Trading House/ International Star Service Export House, Super Star Trading House/ Intemational 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.

ational 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.

3.24 "Export Obligation" means the obligation to export the product or products covered by the licence or permission in terms of quantity, value or both, as may be prescribed or specified by the licensing or competent authority.
3.25 "Form" means a form prescribed under the Foreign Trade (Development and Regulation) Act, 1992, or the Rules and Orders made thereunder or a form provided in the Handbook (Vol.1).

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3.26 "Handbook (Vol.1)" means the Handbook of Procedures (Vol.1) publishednd "Handbook a the(Vol.2)" taemeans Handbookof the paragraphof Procedures4.11 a(Vol.2 Policy.
3.27 “Importer” means a person who imports or intends to import and holds an Importer-Exporter Code number unless otherwise specifically exempted.

the paragraphof Procedures4.11 a(Vol.2 Policy.

3.27 “Importer” means a person who imports or intends to import and holds an Importer-Exporter Code number unless otherwise specifically exempted.
3.27A scItems Book. means: ITC(HS) Classifications of Export and Import 3.28 "Jobbing" means processing or working upon of raw materials or semi-finished goods supplied to the job worker so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for the aforesaid process.
3.29 “Licensing Authority” means the authority competent to grant a licence under the Act/Order.
3.30 "Licensing Year" means the period beginning on the 1st April of a year and ending on the 31* March of the following year.
3.31 “Manufacture” means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes, such as refrigeration, repacking, polishing, labelling and segregation. Manufacture, for the purpose of this Policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.
3.32 “Manufacturer Exporter" means a person who exports goods manufactured by him or intends to export such goods.
3.33 "Merchant Exporter" means a person engaged in trading activity and exporting or intending to export goods.
3.33A “NEE” means Net Foreign Exchange.

him or intends to export such goods.

3.33 "Merchant Exporter" means a person engaged in trading activity and exporting or intending to export goods.
3.33A “NEE” 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.
3.36 "Part" means an element of a sub-assembly or assembly not nf or mallymaintenanceuseful bypurposes.itself andAnotpartamenablemay betoa furthercomponentdisassemblyor an accessory.
ee. ee includes2 an isindividual, firm,; sociecali tn corporation or any other legal person.
, means the Export and Import Policy,ie 1997-2= a
3.38 amended"Policy" from timethe toE time. 339" me ‘ Pitch ea ; — re under the Foreign Trade pment and Regulation) Act, 1992 (No. 22 of 1992) or
the Rules or Orders made thereunder or under this Policy.
3.40 1 Public Notice" means a notice published under the provisions of paragraph 4.11 of the Policy.
3.41. "RaWw material"ia means: goods, but which are still in a raw, natural, unrefined or
(i) basic materials which are needed for the manufacture of unmanufactured state; and
,
(ii) for a 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.
3.42 i Deleted

erials 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.

3.42 i Deleted
5.45 “Regional Licensing Authority". means a licensing authority behalf by ih e DivDirectorin 0General ofof anyForeignarea orTrade.region specified in this
3.44 "Ri egistration-cum-Membership Certificate" (RCMC) means the
certificate of registration and membership granted by an Export Aie Policy esor Handbookor other(Vol.1).competent authority as prescribed in
3.45. "Rules"ules" means ;Rules made by the Centraleen eer section 19 of the Act.

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3.53 Deleted

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3.46 Deleted 3.47. "Services" include all the tradable services covered under General Agreement on Trade in Services and earning free foreign exchange.
3.48 "Service Provider" means a person providing
- 3.54 “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.

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.

(i) Supply of a ‘service’ from India to any other country; (ii) | Supply of a ‘service’ from India to the service consumer of any other country in India; and

(iii) Supply of a ‘service’ from India through commercial or physical presence in the territory of any other country. (iv) Supply of a ‘service’ in India relating to exports paid in free foreign exchange. 3.49 “Ships” mean all types of vessels used for sea borne trade or coastal trade and shall include second hand vessels. 3.494 “SION” means Standard Input Output Norms notified by DGFT in the Handbook of Procedure (Vol.2), 1997-2002, 3.50 "Spares" means a part or a sub-assembly 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. 3.51A “Status holder” means an exporter/ service provider recognised as "Export House/ Service Export House, Trading House/ Intemational Service Export House, Star Trading House/ International Star Service Export House, Super Star Trading House/ Intemational Super Star Service Export House by the Director General of Foreign Trade. 5.52 "Wild Animal" means any wild animal as defined in section 2(36) of the Wildlife (Protection) Act, 1972.

| a oe ;

ervice Export House by the Director General of Foreign Trade. 5.52 "Wild Animal" means any wild animal as defined in section 2(36) of the Wildlife (Protection) Act, 1972.

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		CHAPTER~	Termsand<br>Conditionsof	4.6 — Every licence shall be valid forthe period ofvalidity specified in the<br>licence and<br>shall contain such terms and conditions<br>as may be
GENERAL PROVISIONS REGARDING IMPORTS ANDEXPORTS			a Licence	SRormOd BY GyeROcsawre mesma NyWRC) SayMICRA,
;<br>sahiaa<br>xports<br>an<br>Imports Free<br>ec tl<br>Reeulated<br>aus	4.1<br>.	Exports and Imports shall Be fresjeicept to the extent they are<br>pow<br>regulated by the provisions of this Policy or any other law for the<br>timebeinginforce.Theitemwiseexportand importpolicy<br>we<br>as specified in ITC(HS) published and notified by Director<br>Genera<br>ofForeignTrade, asamendedfromtimetotime.		(a)<br>The quantity, description andvalue of thegoods<br>ee<br>(>)<br>SEITes<br>.<br>Export obilestion;<br>(c)<br>p<br>g
		Forthe purpose ofclaiminganybenefitunder the Policy, it shail be		(d)<br>TapeAIO 10.Deeee: and
		obligatory to mention 8 digit ITC(HS) code invariably in the<br>shipping bill, Wherever a specific codeentry does notappear at the		fia<br>rind<br>a<br>33<br>(e)<br>gi a it

peAIO 10.Deeee: and| ||||obligatory to mention 8 digit ITC(HS) code invariably in the shipping bill, Wherever a specific codeentry does notappear at the|||fia rind a 33 (e) gi a it| |Principlesof Restriction||4.2|. ci] i at level, the: © Gigi Gt "venta Re ter category will be mentioned. DGFTsas throughanotification,adoptandenforceany measure necessary Tor:-|Licence not a Right|4.7|No person may claima licence as a right and the Director General of Foreign Trade orthe licensing authority shall have the power to refuse to grantorrenewa licence inaccordance with the provisions oftheActandthe Rulesmadethereunder.| ||||z (i) Protection ofpublic morals.|StateTrading|4.8|Any good, the import or export of which is governed through exclusiveor special privilegesgranted to State Trading Enterprise(s),| ||||7 : (ii) Protection ofhuman, animal orplant lifeorhealth.|||may be imported or exported by the State Trading Enterprise(s) as specified in the ITC(HS) Classification of Export and Import Item| ||||Z ; (iii) soto:paves and copyrights and the prevention Of GECepUVE PIaCuces.|||Book subject to the conditions specified therein.

Classification of Export and Import Item| ||||Z ; (iii) soto:paves and copyrights and the prevention Of GECepUVE PIaCuces.|||Book subject to the conditions specified therein. The Director General of Foreign Trade may, however, grant a licence to any otherperson toimportor exportanyofthese goods.| |||:|(iv) Prevention ofprison labour.|||In respect of goods the import or export of which is governed| ||||: : (v) ps6 eee Nistoric or archeological value.|||through exclusive or special privileges granted to State Trading Enterprise(s) the State Trading Enterprise(s) shall make any such purchases or sales involving imports or exports solely in accordance| ||||- (vi) Conservation ofexhaustible natural resources.|||with commercial considerations, including price, quality, availability, marketability, transportation and other conditions of purchase or| ||||F : : (vii) te:Ne material or material from Wane er }|||sale.

ions, including price, quality, availability, marketability, transportation and other conditions of purchase or| ||||F : : (vii) te:Ne material or material from Wane er }|||sale. These enterprises shall act in a non discriminatory manner and shall afford the enterprisesofothercountries adequate opportunity, in accordance with customary business practice, to compete for| ||||(viii) Prevention oftraffic inarms, ammunition and implements of|||participation in such purchases orsales.| ||||babi|Importer-|4.9|No export or import shall be made by any person without an| |||4.3 .|Deleted elete|ExporterCode Number||Importer-ExporterCode (IEC) number unless specifically exempted. An Importer-Exporter Code (IEC) number shall be granted on| |||re|—|||application by the competent authority in accordance with the procedurespecified in the Handbook (Vol. 1)| |Restricted Goods.||4.5.|Any goods, the export or import of which is restricted under ITC(HS) may be exported or imported only in accordance with a licenceissuedinthisbehalf.||||

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accordance with a licenceissuedinthisbehalf.||||

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Registration4.10 Any person, applying for (i) a licence to import/ export, [except request is in respect of a provision of Chapter 7 of the cumitems listed as restricted items in ITC(HS)] or (ii) any other benefit Policy/Procedure. However, any such request in respect of a Membership or concession under this Policy shall be required to furnish provision other than Chapter-7, may be considered only after Certificate Registration-cum-Membership Certificate (RCMC) granted by the consulting Policy Relaxation Committee. competent authority in accordance with the procedure specified in , the Handbook (Vol.1) unless specifically exempted under the Private/ 4.15 Private/Public bonded warehouses may be set up in the Domestic Policy. Public Tariff Area as per the terms and conditions of notification issued by

ess specifically exempted under the Private/ 4.15 Private/Public bonded warehouses may be set up in the Domestic Policy. Public Tariff Area as per the terms and conditions of notification issued by

Procedure 4.11 The Director General of Foreign Trade may, in any case or class of BondedWarehouses prohibitDepartm e dnt items,of Revenue.arms andAnyammunition,person may hazardousimport goodswast e xceptand cases, specify the procedure to be followed by an exporter or for Imports chemicals and warehouse them in such private/public bonded importer or by any licensing, competent or other authority for the warehouses. Such goods may be cleared for home consumption in purpose of implementing the provisions of the Act, the Rules and accordance with the provisions of this Policy and against Licence, the Orders made thereunder and this Policy. Such procedures shall wherever required. Customs duty as applicable shal! be paid at the be included in the Handbook (Vol.1), Handbook(Vol.2) and in time of clearance of such goods. If such goods are not cleared for ITC(HS) and published by means of a Public Notice. Such home consumption within a period of one year or such extended
. procedures may, in like manner, be amended from time to time. period as the custom authorities may permit, the importer of such
: goods shall re-export the goods. ComplHiance 4.12 Every exporter or importer shall comply with the provisions of the

to time. period as the custom authorities may permit, the importer of such

: goods shall re-export the goods. ComplHiance 4.12 Every exporter or importer shall comply with the provisions of the
| with Laws Foreign Trade (Development and Regulation) Act, 1992, the Rules Trade with 4.16 The Director General of Foreign Trade may issue, from time to | and Orders made thereunder, the provisions of this Policy and the Neighboring time, such instructions or frame such schemes as may be required terms and conditions of any licence granted to him, as well as Countries to promote trade and strengthen economic ties with neighboring provisions of any other law for the time being in force. All imported countries. goods shail also be subject to domestic Laws, Rules, Orders,
em Regulations, technical specifications, environmental and safety Trade with 4.17 In the case of trade with Russia under the Debt Repayment norms as applicable to domestically produced goods, Russia under Agreement, the Director General of Foreign Trade may issue, from
ah Debttime to time, such instructions or frame such schemes as may be

s applicable to domestically produced goods, Russia under Agreement, the Director General of Foreign Trade may issue, from

ah Debttime to time, such instructions or frame such schemes as may be
Come f Interpretatio 4.13 If any question or doubt arises in respect of the interpretation of Repayment required, and anything contained in this Policy, in so far as it is ae 7. n of Policy any provision contained in this Policy, or regarding the classification Agreement inconsistent with such instructions or schemes, shall not apply. ay of any item in the ITC(HS), Handbook (Vol.1), Handbook (Vol.2), the said question or doubt shall be referred to the Transit 4.18 Transit of goods through India from or to countries adjacent to Director General of Foreign Trade whose decision thereon shall be Facility India shall be regulated in accordance with the treaty between India final and binding. and those countries.
“ ; If any question or doubt arises whether a licence has been issued in Execution of 4.19 Wherever any duty free import is allowed or where otherwise

ia final and binding. and those countries.

“ ; If any question or doubt arises whether a licence has been issued in Execution of 4.19 Wherever any duty free import is allowed or where otherwise
ies ee ; accordance with this Policy or if any question or doubt arises BG/LUT specifically stated, the importer shall execute a Legal Undertaking da By touching upon the scope and content of a licence, the same shall be (LUT )/ Bank Guarantee (BG ) with the Customs Authority before a ee referred to the Director General of Foreign Trade whose decision clearance of goods through the Customs, in the manner as may be al ¥ thereon shall be final and binding. prescribed. In case of indigenous sourcing, the licence holder shall
5 furnish BG/LUT to the licensing authority before sourcing the Exemption 4.14 Any request for relaxation of the provisions of this Policy or of any material from the indigenous supplier/nominated agencies. from Policy/ procedure, on the ground that there is genuine hardship to the Procedure applicant or that a strict application of the Policy or the procedure Penalty 4.20 If a licence holder violates any condition of the licence or fails to is likely to have an adverse impact on trade, may be made to the | fulfil the export obligation, he shall be fiable to action in accordance Director General of Foreign Trade for such relief as may be with the Act, the Rules and Orders made there under, the Policy necessary. The Director General of Foreign Trade may pass such and any other law for the time being in force.

for such relief as may be with the Act, the Rules and Orders made there under, the Policy necessary. The Director General of Foreign Trade may pass such and any other law for the time being in force. orders or grant such relaxation or relief as he may deem fit and proper. The Director General of Foreign Trade may, in public Free 4.21 Consignments of items allowed for exports shall not be withheld/ interest, exempt any person or class or category of persons from movement of delayed for any reason by any agency of the Central/State any provision of this Policy or any procedure and may, while Export Goods Government. In case of any doubt, the authorities concerned may granting such exemption, impose such conditions as he may deem ask for an undertaking from the exporter. fit. Such request may be considered only after consulting ALC if the - 12 i 13 _— Ms

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----- Start of picture text ----- import/ 4.22 Import and export of samples shall be governed by the provisions Export of given in Handbook (Vol.1) ALD D & Third Party 4.23 Third party exports, as defined in paragraph 3.54, shall be allowed IMPORTS Exports under the Policy. Clearance of 4.24 The goods already imported/ shipped/ arrived, in advance, but not id rtabili 5.1 Deleted Goods from cleared from Customs may also be cleared against the licence issued ate (Af Ceepems Sa Actual User 5.2 Capital goods, raw materials, intermediates, components, Green Card 4.25 A\ll50%statusof theirholdersproduction,and manufacturersubject toexportera minimumexportingturnovermoreof thanRs. Conditionii ee: =igS, mousePa accessories,aeou anyinstrumentsresiricaeandhayotherbe 1 impo sy iold by any person. However, if such imports eae: oh elie carmen _ at aespe lt tesa reg licence, the Actual User alone may import such goods unless the subject : dition is specifically dispensed with by the in the precedingto a minimumyear,valueshall ofbe Rs.35issuedlakhsa greenin freecardforeignby Directorateexchange cae’ oon specially. ohn ¥ General of Foreign Trade.

ically dispensed with by the in the precedingto a minimumyear,valueshall ofbe Rs.35issuedlakhsa greenin freecardforeignby Directorateexchange cae’ oon specially. ohn ¥ General of Foreign Trade. This card will entitle the holder to the Second Hand 5.3 All second hand goods shall be restricted for imports and may be following facilities: Goods imported only in accordance with the provisions of this Policy, a) — Automatic licensing as mentioned in paragraph 4.26: of ITC(HS), Handbook (Vol.1), Public Notice or a licence issued in Handbook (Vol. 1). this=~behalf, 5.4 Deleted b) Automatic Customs clearance for Exports. c) Automatic Customs clearance for Imports related to exports. Import ofGifts} 5.5 — |mportfreely importableof gifts shallunderbe permittedthis Policy.whereInsuchothergoodsCaos,area otherwiseCusine i d) Deleted Clearance Permit (CCP) shall be required. : : Blectrowic 4.26 In an attempt to speed up the transactions and to bring about Passenger 5.6 Bonafide household goods and personal effects may be imported Data Interchange interchangetransparency inwouldvarious beactivitiesencouraged.related to exports,Applicationselectronicreceiveddata Baggage.

ousehold goods and personal effects may be imported Data Interchange interchangetransparency inwouldvarious beactivitiesencouraged.related to exports,Applicationselectronicreceiveddata Baggage. — tay ome aea nt Hn a be er oastatus holders and green card holders shall imported as part of a passenger baggage without a licence en 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 withouta licence. import on 5.7 (a) New or second hand jigs, fixtures, dies (including contour Export Basis roller dies), moulds (including moulds for die-casting), containers/patterns, press packagestools meantand forlasts, packingconstruction of goods formachinery, export and other equipments, may be imported for export without a licence on execution of Legal Undertaking/Bank Guarantee with the Customs Authorities (b) Deleted ]4 15 ----- End of picture text -----

neroe. afl

r export without a licence on execution of Legal Undertaking/Bank Guarantee with the Customs Authorities (b) Deleted ]4 15 ----- End of picture text -----

neroe. afl

Re-Import Of 5.8 Capital goods, aircraft including their components, spare parts and MA Goods ik OD Repaired accessories, whether imported or indigenous, may be sent abroad ‘ Abroad technologyfor repairs,andtesting,re-importedqualitywithoutimprovementa licence. or upgradation of EXPORT PROMOTION CAPITAL GOODS SCHEME Import7 Of 5.9 Afteragi a. ee lags! ace aggvere ad Scheme 6.1 New capital goods, including computer software systems, may be pieee gua Import,machinery, related spares upto' 20%S of the CIF value of suchef Hpect under the Export Promotion1 Capital Goods (EPCG) ; In machinery, tools and accessories. Used office equipment and -
Pes Said abroadvehicles withoutmay also a licencebe importedprovidedafter theycompletionhave been usedof thefor atprojectsleast Import on 6.2 Capital goods (CG), 5includingie atjigs, fixtures, dies, moulds and Abroad. Concessional spares may be imported at 5% Customs duty subject to an export One year. Duty obligation equivalent to 5 times CIF value of capital goods on FOB
Sale i 5.10 Sale of goods on high seas for import: into India' may be made basis or 4 times the CIF value of capital goods on NFE basis to be J
Season High saihece Z this Policy or any other law for the time being in force. fulfilled over a period of 8 years reckoned from the date of issuance of licence.

ital goods on NFE basis to be J

Season High saihece Z this Policy or any other law for the time being in force. fulfilled over a period of 8 years reckoned from the date of issuance of licence.
importunder ee : . iby t i i rt of new Lease 5.1__ capitalPermissiongoodsof underMylease set 8pane mens For calculation of NFE, the provision of paragraph 12.6 of the Financing 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).
- (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 enhanced/ reduced as per the actual utilisation of the licence.

) |

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Conditions 6.4 Import of capital goods shall be subject to Actual User condition till for Import of the export obligation is completed. Capital Goods

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Conditions 6.4 Import of capital goods shall be subject to Actual User condition till for Import of the export obligation is completed. Capital Goods

Export 6.5 The following conditions shall apply to the fulfillment of the export Obligation obligation: (i) The export obligation shall be fulfilled by the export of goods manufactured or produced by the use of the capital goods imported under the scheme. The export obligation may also be fulfilled by the export of same goods, for which EPCG licence has been obtained, manufactured or produced in different manufacturing units of the licence holder/ specified supporting manufacturer(s)/ vendor(s).

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However, if exporter is processing further to add value on However, exports made against any EPCG licence, except the goods so manufactured, the export obligation shall the EPCG licences, which have been redeemed, shall not stand enhanced by 50%. be added up for calculating the average export performance for the purpose of the subsequent EPCG

port obligation shall the EPCG licences, which have been redeemed, shall not stand enhanced by 50%. be added up for calculating the average export performance for the purpose of the subsequent EPCG

(ii) The exports shall be direct exports in the name of the licence. If the exporter achieves an export of 75% of the EPCG licence holder. However, tne export through third annual value of the production of the relevant export party(s) is also allowed provided the name of the EPCG product, the export obligation against the EPCG licence Licence holder is also indicated on the shipping bill. If a shall be subsumed under that export, provided the merchant exporter is the importer, the name of the aggregate value of such exports during the specified supporting manufacturer shall also be indicated on the period shall not be less than the aggregate value of the shipping bills. At the time the time time of export, the EPCG licence No. No. export obligation fixed under paragraph 6.2 of this Policy. and date shall be endorsed on the shipping bills which are ; proposed to be presented towards discharge of export (vi) Where the manufacturer exporter has obtained licences obligation. for the manufacture of the same export product both under EPCG and the Duty Exemption or Diamond Imprest

s discharge of export (vi) Where the manufacturer exporter has obtained licences obligation. for the manufacture of the same export product both under EPCG and the Duty Exemption or Diamond Imprest

(ii) Export proceeds shall be realised in freely convertible Licence Scheme or made exports under DEPB/DFRC/ currency except for deemed exports under paragraph replenishment licences, the physical exports made under 6.5(iv). However, in case of exports against irrevocable these Schemes shall also be counted towards the discharge letter of credit in free foreign exchange, realisation of of the export obligation under EPCG scheme. export proceeds need not be insisted for fulfillment of - export obligation. (vii) In case of export of computer software, agriculture, aquaculture, animal husbandry, floriculture, horticulture,
(iv) Exports shall be physical exports.; However, deemed obligationpisciculture, shallviticulture,be determinedpoultry and sericulture,in accordancethe exportwith exports as specified in paragraph 10.2 (a), (b), (d), (f), paragraph 6.2 of the Policy, but the licence holder shall and (g) of Policy shall also be counted towards fulfillment not be required to maintain the average level of exports as of export obligation, but the EPCG licence holder shall not specified in sub- paragraph (v) above. be entitled to claim any benefit under paragraph 10.3 of ay this Policy in respect of such deemed exports.

ort obligation, but the EPCG licence holder shall not specified in sub- paragraph (v) above. be entitled to claim any benefit under paragraph 10.3 of ay this Policy in respect of such deemed exports. The -6 Deleted supplies made to the Oil and Gas sector may be counted I ne : towards discharge of export obligation against an EPCG meport of 6.7 A person may apply for a licence under the EPCG scheme to licence provided the licence has been issued on or before Components import the capital goods in dis-assembled/ un-assembled 31.3.2000 and no benefit under paragraph 10.3 of the and Goods in condition to be assembled into capital goods by the importer or Policy has been claimed on such supplies. Disassembled’ components of such capital goods required for assembly or Un-assembled manufacture of capital goods by the importer. This facility shall

(V) The export obligation under the scheme shall be, in Condition not be available for replacement of parts. addition to any other export obligation undertaken by the J importer, except the export obligation for the same Indigenous 6.8 (i) A person holding an EPCG licence may source the capital product as defined in paragraph 6.5(vi) below. The export Sourcingof goods from a domestic manufacturer instead of importing obligation under the scheme, shall be, over and above, the Capital Goods them. The domestic manufacturer supplying capital goods average level of exports achieved by him in the preceding and benefits to to EPCG licence holders shall be eligible for deemed three licensing years for same and similar products.

lying capital goods average level of exports achieved by him in the preceding and benefits to to EPCG licence holders shall be eligible for deemed three licensing years for same and similar products. domestic export benefit under paragraph 10.3 of[the][Policy.] Wherever the average level of export was fixed taking into supplier account the exports made to such countries as are notified by the DGFT from time to time for this purpose, the average level of exports shall be reduced by excluding exports made to these countries. This waiver shall be applicable to all EPCG licences which have not been redeemed/ regularised. 19

18 882 DGFT/2001—3A
(ii) The exports shall be direct exports in the name of the EPCG licence holder. However, tne export through third party(s) is also allowed provided the name of the EPCG Licence holder is also indicated on the shipping bill. If a merchant exporter is the importer, the name of the supporting manufacturer shall also be indicated on the shipping bills. At the time the time time of export, the EPCG licence No. No. and date shall be endorsed on the shipping bills which are proposed to be presented towards discharge of export obligation.

ping bills. At the time the time time of export, the EPCG licence No. No. and date shall be endorsed on the shipping bills which are proposed to be presented towards discharge of export obligation.

In the event of a firm contract between the EPCG licence CHAPPd oe1 takle a?6 holder and domestic manufacturer for such sourcing, the domestic manufacturer may apply for the issuance of Advance Licence for deemed exports for the import of DUTYEXEMPTION/REMISSIONSCHEMES inputs including components required for the manufacturer of said capital goods. 7.1. The Duty Exemption Scheme enables import of inputs
; : ee
Mprreiapecutlicwence Soeneepital goods he apeto the required for export production. The Duty Remission Scheme EPCG licence holders. The export obligation relating to enables post export replenishment/ remission of duty on the EPCG licence shall be reckoned with reference to the inputs used in the export product. CIF value of the licence actually utilized. 7.2 An Advance Licence is issued under Duty Exemption.

uty on the EPCG licence shall be reckoned with reference to the inputs used in the export product. CIF value of the licence actually utilized. 7.2 An Advance Licence is issued under Duty Exemption.

Fulfillment of (ii) Notwithstanding anything stated in paragraph 6.5 above, Scheme to allow import of inputs, which are physically export the domestic manufacturer supplying capital goods against incorporated in the export product (making normal obligation by EPCG ; licence shall be required to fulfill the export allowance for wastage). In addition, fuel, oil, energy, domestic obligation by supplying the specified capital goods as catalysts etc. which are consumed in the course of their use supplier indicated on the licence and by receiving payment from to obtain the export product, may also be allowed under the EPCG licence holder through normal banking channels. scheme. Advance Licence can be issued for:a) Physical exports b) intermediate supplies c) Deemed exports. Advance Licences can also be issued on the basis of annual requirement for exports/supplies as mentioned at (a) to (c) above in accordance with the conditions given in Handbook (Vol.1). Duty Remission Scheme consists of (a) Duty Free Replenishment Certificate and (b) Duty Entitlement Passbook Scheme. The scheme allows drawback of import charges on inputs used in the export product (making normal allowance for the wastage).

Free Replenishment Certificate and (b) Duty Entitlement 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 inputs, as Licence defined in paragraph 7.2, subject to actual user condition. Such licences (other than Advance Licence for deemed exports) are exempted from payment of basic customs duty, additional customs duty, anti dumping duty and safeguard duty, if any. However, Advance Licence for deemed export shall be exempted from basic customs duty and additional customs duty only. Such licences are issued to:-

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882 DGFT/2001—35

EET

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(i) | Manufacturer exporter or Main contractor in case of be availed by the sub-contractor of the main contractor to deemed exports. such project. Such licence for deemed export can also be

br>

(i) | Manufacturer exporter or Main contractor in case of be availed by the sub-contractor of the main contractor to deemed exports. such project. Such licence for deemed export can also be
(ii) issued for supplies made to United Nations Organisations or | Merchant exporter where the merchant exporter under the Aid Programme of the United Nations or other agrees to the endorsement of the name(s) of the multilateral agencies and paid for in foreign exchange. supporting manufacturer(s) on the relevant DEEC Book and in the case of deemed exports, sub Duty Free 7.4 Duty Free Replenishment Certificate is issued to a merchantcontractor(s) whose name(s) appear in the main Replenishme exporter or manufacturer-exporter for the import of inputs contract. nt Certificate used in the manufacture of goods without payment of basic
Such (DERO) customs duty, and special additional duty. However, such not licences and/or materials imported thereunder shall inputs shall be subject to the payment of additional customs be transferable even after completion of export duty equal to the excise duty at the time of import.
obligation., Such (i) Duty Free Replenishment Certificate shall be issued licences shall be issued with a positive value addition. only in respect of export products covered under the

f import.

obligation., Such (i) Duty Free Replenishment Certificate shall be issued licences shall be issued with a positive value addition. only in respect of export products covered under the
However, for exports for which payments are not received SIONs as notified by DGFT. However, DFRC shall in freely convertible currency, the same shall be subject to not be issued in respect of SIONs which are subject value addition as specified in Appendix- 39 of Handbook to "actual user" condition or where the input is (Vol.1) , 1997-2002. allowed with prior import condition or where the Advance norms allow import of acetic anhydride, ephedrine Policy andLicenceprocedureshallin forcebe issuedon theindateaccordanceof issue ofwithlicencethe and pseudo ephedrine ephedrine in the Handbook the Handbook Handbook (Vol-Il).
) and shall be subject to the fulfillment of a time bound (ii) | Duty Free Replenishment Certificate shall be issued export obligation as may be specified. for import of inputs, as per SION, having same The quality, technical characteristics and specifications as facility of Advance Licence shall also be available where those used in the end end product and as indicated in the

er SION, having same The quality, technical characteristics and specifications as facility of Advance Licence shall also be available where those used in the end end product and as indicated in the

some of the inputs are supplied free of cost to the exporter. shipping bills. The validity of such of such licences shall be 18 In such cases, for calculation of value addition, the notional months. DFRC and or the material(s) imported value of free of cost inputs alongwith value of other dutyagainst it shall shall be freely transferable. free inputs shail be taken into consideration.
Advance (iii) The Duty Free Replenishment Certificate shall be Licence (b) Advance Licence may be issued for intermediate supply to a subject to to a minimum minimum value addition of 33%. of 33%. 33%. for manufacturer-exporter for the import of inputs required in
Intermediate the manufacture of goods to be supplied to the ultimate (iv) The export products, which are eligible for modified
) Supply exporter/deemed exporter holding another Advance VAT, shall be eligible for CENVAT credit. Licence, However, non excisable, non dutiable or non
Advance centrally vatable products, shall be eligible for Licence (c) Advance Licence can be issued for deemed export to the drawback at the the time of exports exports in lieu of additional additional for main contractor for import of inputs required in the customs duty to to be paid at the the time of imports imports under

back at the the time of exports exports in lieu of additional additional for main contractor for import of inputs required in the customs duty to to be paid at the the time of imports imports under

Deemed manufacture of goods to be supplied to the categories the scheme. scheme. Export mentioned in paragraph 10.2(b), (c), (d), (e), (f) and (g) of the Policy.
- (i) Duty Free Replenishment Certificate shall be issued only in respect of export products covered under the SIONs as notified by DGFT. However, DFRC shall not be issued in respect of SIONs which are subject to "actual user" condition or where the input is allowed with prior import condition or where the norms allow import of acetic anhydride, ephedrine and pseudo ephedrine ephedrine in the Handbook the Handbook Handbook (Vol-Il).
- (ii) | Duty Free Replenishment Certificate shall be issued for import of inputs, as per SION, having same quality, technical characteristics and specifications as those used in the end end product and as indicated in the shipping bills. The validity of such of such licences shall be 18 months. DFRC and or the material(s) imported against it shall shall be freely transferable.
- (iii) The Duty Free Replenishment Certificate shall be subject to to a minimum minimum value addition of 33%. of 33%. 33%.

material(s) imported against it shall shall be freely transferable.

(iii) The Duty Free Replenishment Certificate shall be subject to to a minimum minimum value addition of 33%. of 33%. 33%.
(iv) The export products, which are eligible for modified VAT, shall be eligible for CENVAT credit. However, non excisable, non dutiable or non centrally vatable products, shall be eligible for drawback at the the time of exports exports in lieu of additional additional customs duty to to be paid at the the time of imports imports under the scheme. scheme.

In addition, in respect of supply of goods to specified projects mentioned in paragraph 10.2 (d), (e), (f) & (g) of the Policy, an Advance Licence for deemed export can also 22

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(v)v Thein casexporter of anyshall ofbe theentitledduty paidfor materials,drawback whetherbenefits ProhibitedItems 19 Prohibitedpode:i imported em otunder pcsthe eaelicencesioned :issuedin ITC(HS)under shallthe imported or indigenous, used in the export product si ; 35 Dar Ene ann _ eee ene ce Compliance 7.10 Goods mentioned as restricted for exports in ITC(HS) Drawback (Ministry of Finance). The drawback shall with Export may be exported without specific export licence under Reanever Ee Tessin Yor Se Ray Pak abs Ses OL Policy Advance Licence for physical exports issued with prior covered under SION. import condition. In such cases, the licence holder shall

icence under Reanever Ee Tessin Yor Se Ray Pak abs Ses OL Policy Advance Licence for physical exports issued with prior covered under SION. import condition. In such cases, the licence holder shall

(vi)... ; , not be allowed to use indigenous inputs and the export Duty Free Replenishment Certificate may Be Heued In product shall be manufactured only out of imported respect of exports for which payments are received In inputs under Advance Licence for physical exports. non-convertible currency. Such exports _ shall, enaiel eee Sete a species th Re-import of 7.11 Goods exported under Advance Licence/DFRC/ DEPB Appendix-39 of Handbook (Vol. 1). Exported Goods may be re-imported in the same or substantially the same
Jobbing, 7.5 Import of goods, including those mentioned as restricted in — peori aPeo aa esh Repairing ITC(HS) but excluding prohibited items, in terms of etc. For paragraph 7.2 supplied free of cost, may be permitted for Admissibility of 7.12 \n the case of an Advance Licence, the drawback shall be Re-Export the purpose of jobbing without a licence as per the terms of Drawback available in respect of any of the duty paid materials, notification issued by Department of Revenue from time to whether imported or indigenous, used in the goods time. exported, as per the drawback rate fixed by Ministry of Finance (Directorate of Drawback). The Drawback shall

artment of Revenue from time to whether imported or indigenous, used in the goods time. exported, as per the drawback rate fixed by Ministry of Finance (Directorate of Drawback). The Drawback shall

Export 7.6 The period for fulfillment of the export obligation under however be restricted to the duty paid materials as Obligation Advance Licence shall be as prescribed in the Handbook indicated in the DEEC. (Vol.1).
Advance eT An Advance Licence holder (except Advance Licence for Value Addition 7.13 Thebe:- value addition for the purposes of this chapter shall Release intermediate supply) and holder of DFRC intending to Orders source the inputs from indigenous sources/state trading Aceep enterprises / EOU/ EPZ/SEZ/ EHTP/STP units in lieu of VA = ---=----+ x 100, where direct import has the option to source them against Advance B Release Orders denominated in foreign exchange/ Indian rupees. In such a case the licence shall be invalidated for VA is Value Addition direct import and a permission in the form of ARO shall be issued which will entitle the supplier to the benefits of A _ is the FOB value of the export realised /FOR value of deemed export. The transferee of a Duty Free supply received. Replenishment Certificate shall also be eligible for ARO facility. B is the CIF value of the imported inputs covered by the

OR value of deemed export. The transferee of a Duty Free supply received. Replenishment Certificate shall also be eligible for ARO facility. B is the CIF value of the imported inputs covered by the

Back-to7.8 An Advance Licence holder, (except Advance Licence for licence,the benefitplusof anyduty otherdrawbackimportedis beingmaterialsclaimed.used on which Back Inland intermediate supply) and holder of DFRC may, instead of Letter of applying for an Advance Release Order, avail of the facility Credit of Back-to-Back Inland Letter of Credit in accordance with the procedure specified in Handbook (Vol.1).

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Peeteart ll Daty 7.14 For exporters not desirous of going through the licensing CHAPTER &

<==**

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Peeteart ll Daty 7.14 For exporters not desirous of going through the licensing CHAPTER &
| Entitlement route, an optional facility is given under DEPB. The | Passbook objective of Duty Entitlement Passbook Scheme is to Scheme (DEPB) neutralise the incidence of Customs duty on the import DIAMOND= GEM & JEWELLERY EXPORT PROMOTION SCHEMES content of the export product. The neutralisation shall be — moder Sali ak. inpn Scheme for 8.1 Exporters of gem and jewellery are eligible to import their : = Gem and inputs by obtaining Replenishment (REP) Licences and Under the Duty Entitlement Passbook Scheme (DEPB), an Jewellery Diamond Imprest Licences from the licensing authorities in exporter may apply for credit, as a specified percentage accordance with the procedure specified in this behalf. of FOB value of exports, made in freely convertible ; aiucek Heed pends eeDirectori Generalwieiofi ForeigniahTradeaini by Rehway iof engpubl i c eenoticeisos LicenceReplenishment 8.2 The30-ALicences exportersofatthethe ofshall gemrate andbeand eligible jewelleryfor the ve productsitemsgrantmentioned "alis eriein thePp sai issued : ; in this behalf for aos of a materials Appendix to import and replenish their inputs. ages
intermediates, com cies arts, packagin terial et ‘ through third party are also admissible for REP Licences. The ; és oe ee exports made in fulfillment of export obligation against

inputs. ages

intermediates, com cies arts, packagin terial et ‘ through third party are also admissible for REP Licences. The ; és oe ee exports made in fulfillment of export obligation against
shallThe holderhave theof isDuty Entitlementtoi pay additionalPassbookcustomsScheme an(DEPB: ‘ DiamondReplenishmentImprestlicenceLicencesmayshallalsonotbe qualifyissued forforthisimportbenefit.of aei h caerT : : consumables or for plain/studded jewellery as per the details given in paragraph 8.88 of Handbook (Vol.1).
cin ag Pes hyFac wear pe aehpe a ested Ot 52 sneerhs Holt Diamond 8.3 Diamond Imprest Licence may be issued, in advance, for imprest import of rough diamonds from any source. Diamond Imprest
Transferability 7.16 The DEPB and/or the items imported against it are freely ECEicer ohi CRi en Weli ecaei is dsaefor mixing pkwith“Re
| chow aes The transfer of DEPB shall however be for issued for export of cut & polished diamonds. Such licences Hao an : se pees We DUD whlch: stall be shall carry an export obligation which has to be discharged in parte aoeyaa ee tliLa ote accordance with the procedure specified in this behalf.
| hE he saci < se eno "fe Commons OF the Eligibility 8.4 An exporter may apply for a licence for import of rough a) ion issued by Department of Revenue. ethene
|| Applicabilityof 7.17 The exports made under the DEPB Scheme shall not be (a) “egos SHER “enor aeons of cai aad Drawback entitled for drawback. However, the additional customs poleied amined in dia liven vee ileine she icensing

rts made under the DEPB Scheme shall not be (a) “egos SHER “enor aeons of cai aad Drawback entitled for drawback. However, the additional customs poleied amined in dia liven vee ileine she icensing

apene!re sees se sctaone preceding three licensing years, 2 he has a minimum of
) by the Deptt. of Revenue. In cases, where the Additional eeyear of exportaSperformance. feos eng ten Seeio ta ere8, no benefit of (b) Against a valid export order in his own name.
) An exporter of cut & polished diamonds who is status ) holder may also be issued a licence for import of cut & polished diamonds upto 5% of the export performance
| of the preceding year of cut & polished diamonds.
| : | | 26 27

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----- Start of picture text ----- | Ghtiend 8.5 The export obligation against each consignment shall be fulfilled Private/Pablic 8.13 Private /Public Bonded Warehouses may be set up in EPZ/DTA ganion within a period of five months from the date of clearance of Bonded for import and re-export of cut & Polished diamonds, cut & such consignment through Customs. Exports made from the Warehouse _ polished coloured gemstones, import and re-export of rough date of receipt of an application under this scheme by the ahi. diamonds, uncut & unset precious & semi-precious stones and licensing authority may be accepted towards discharge of export Pra te DTA sales of rough diamonds, uncut & unset precious & semi- . obligation.

ncut & unset precious & semi-precious stones and licensing authority may be accepted towards discharge of export Pra te DTA sales of rough diamonds, uncut & unset precious & semi- . obligation. However, at no point of time, the importer shall be wine precious stones against REP/GEM REP/Diamond Imprest required to maintain records of individual import consignments licences subject to payment of customs duty wherever nor will they be required to co-relate export consignments with applicable; notwithstanding anything contained in paragraph the corresponding import consignments towards fulfillment of 9.21 of Exim Policy. These private/public bonded warehouse export obligation. for selling rough diamonds, uncut & unset precious & semi- 8.6 precious stones in DTA shall follow the procedure given in Deleted paragraph 8.24 and 8.25 of Handbook (Vol.1). Import & re- export of cut & polished diamonds & cut & polished coloured : B.7 . Deited gemstones will be subject to achievement of minimum value | 8.8 Deleted. addition of 5%. ; | 8.9 Deleted Diamond & 8.13 (a) Firms and companies dealing in the purchase/sale of , Jewellery rough or cut and polished diamonds/diamond studded oe . Dollar jewellery with a track record of at least 3 years in import th 7 oe 8.10 Bulk licences for rough diamonds are issued for import of rough Accounts or export of diamonds/ diamond studded jewellery and ined diamonds from any source, with an obligation to supply such having an average annual turnover of Rs.

e issued for import of rough Accounts or export of diamonds/ diamond studded jewellery and ined diamonds from any source, with an obligation to supply such having an average annual turnover of Rs. 5 crore or | diamonds to the holder of valid REP/Diamond Imprest Licence, above during preceding three licensing years may also a EOU/EPZ units or to re-export the same. The supply/export of carry out their business through designated Diamond mcs such rough diamonds shall be completed within a period of 12 Dollar Accounts. The Diamond Dollar Account Scheme ae months from the date of issuance of licence or within a period shall operate under the current licensing scheme of this J of three months from the date of import, whichever is later. chapter. This scheme shall be optional and those q ; importers/exporters who wish to continue to use Rupee mF Eligibility 8.11 The eligibility to apply for Bulk Licence is prescribed in the pe eri shall be allowed to do so under the ota - Handbook (Vol. 1). policies. Dollars in such accounts available from bank ia 8.12 If the elici : finance and/or export proceeds shall be used only for (i) <4 .

lowed to do so under the ota - Handbook (Vol. 1). policies. Dollars in such accounts available from bank ia 8.12 If the elici : finance and/or export proceeds shall be used only for (i) <4 . e eligible person is a limited company registered under the import/purchase of rough diamonds from overseas/local | BulkCompaniesLicence Act,in lieuits of100% the eligible ownedperson.subsidiary may apply for the sources,local sources,(ii) purchase of cut(iii) import/purchase and polished diamondsof gold fromfrom | overseas/nominated agencies and repayment of dollar a loans from the bank and (iv) transfer to the Rupee Account of the exporter. Details of this Diamond Dollar , | Accounts Scheme (DDAS) are given in the Handbook (Vol.1). The procedure outlined in the Handbook (Vol.1) shall also apply to diamond studded jewellery. 28 99 ----- End of picture text -----

| ehpd he reve hhinr is thsd to su secut andin - AgenciesNominated 8.15 Thejewelleryexporterand articlesavailingthereofthe mayschemesobtain gold/silver/platinumof gold/silver/platinum dollars and convert same into rupees within the period rr from the nominated agencies. The nominated agencies are of 7 days and the cut and polished diamonds so supplied i he MMTC Ltd, Handicraft and Handloom Export Corporation by non-DDA holder will also be counted towards the . ne (HHEC), State Trading Corporation (STC), The Project and dischargereplenishmentof his export obligation and/or entitled him to ! a: Equipment Corporation of India Ltd (PEC) and any agency licence as the case may be.

ading Corporation (STC), The Project and dischargereplenishmentof his export obligation and/or entitled him to ! a: Equipment Corporation of India Ltd (PEC) and any agency licence as the case may be. = authorised by Reserve Bank of India (RBI) a bank authorised by

ExportofCut& | ie . RBI is allowed export of gold scrap for refining and import in 8.13 (b) Gems and Jewellery exporters with aes record of at _ the form of standard gold bars.
dheCertification/ ses engModwt Kee pieln annual the eenciasaverage turnover three _MemsiD - of Export 8.16 The following items, if exported, would be eligible for the Grading licensing years may be permitted to export cut & a facilities under these schemes: polished diamonds each weighing a, . carat and an aeee urpose of certification/gradinglike Gamioncs Institutereports of oeoe Berti (a) Gold jewellery, including partly processed jewellery and America (GIA), The Robert Mouawad Campus, To ty. any articles including medallions and coins (excluding the International Gemmological Institute (IGI) and European as oo coins of the nature of legal tender), whether plain or Gemological Laboratory(EGL) in USA, Hoge Raad voor a a studded, containing gold of 8 carats and above; conditionJewish Pecans t ae aeeiedrid DiamondBelgiumCentrewith ofa =iit ip ¢ om (b) Silver jewellery including partly processed jewellery and that the same should be re-imported with the 7 any articles including medallions and coins (excluding the

umCentrewith ofa =iit ip ¢ om (b) Silver jewellery including partly processed jewellery and that the same should be re-imported with the 7 any articles including medallions and coins (excluding the

: certificate/grading reports from the agencies without any coins of the nature of legal tender and any engineering import duty at the time of re-import. = goods) containing more than 50% silver by weight; “_ (c) Platinum jewellery including partly processed jewellery
‘ At the time of export of cut and polished diamonds for = = and any articles including medallions and coins certification/grading, exporter should give an J a (excluding the coins of the nature of legal tender and undertaking to the customs that the cut and polished '2 any engineering goods) containing more than 50% diamonds will be re-imported within three months of ation/grading. 5 platinum by weight.
| The export invoice , . ) cy pe gene a aoe 2 height, Va ue Addition 8.17 The value addition will be as given in Handbook (Vol.1). circumference, weight of each diamond to be exported 4 Lo for certification’ grading so that at the time of their _ WastageNorms 8.18 Under the schemes for gold/silver/platinum jewellery, the import, the above specification could be compared with = wastage or manufacturing loss shall be admissible as specified in the original ones to establish their identity. Subsequently h tt the Handbook (Vol. 1). these cut and polished diamonds would be exported as =% per the provisions of the Policy. , : against 8.19 Where export orders are placed on the nominated agencies/

ntly h tt the Handbook (Vol. 1). these cut and polished diamonds would be exported as =% per the provisions of the Policy. , : against 8.19 Where export orders are placed on the nominated agencies/

Schemes St — *- status holder/ exporters of three years standing having an annual Gold/ for 8.14 Exporters of gold/silver/platinum jewellery and articles thereof yn Buyer — average turnover of Rs. Five Crores during the preceding three
a Silver/ may import their essential inputs such as gold, silver, platinum, —_ licensing years, the foreign buyer may supply to the nominated ; Platinum mountings, findings, rough gems, precious and semi-precious ae Agencies/ status holder/exporter, in advance and free of
: Jewellery stones, synthetic stones and unprocessed pearls etc. in — charge, gold/silver/platinum, alloys, findings and mountings of
eee accordance with the procedure specified in this behalf. gold/ silver/platinum for manufacture and export. The exports al ____m™ay be made by the nominated agencies directly or through their associates or by the status holder/exporter as the case may _ be. The import and export of findings shall be on net to net
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their associates or by the status holder/exporter as the case may _ be. The import and export of findings shall be on net to net

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----- Start of picture text ----- “7 ; ; . h licences shall carry an export obligation which will be eco buyerholder’ theemay also insupplyadvancetoandthefreen o fminated charge 8.24 Sucrequired to be fulfilled in accordance with the procedure plain, semi finished ieceneb lapel sos Beomagratc specified in this behalf. fn / components for repairs/re- : ; peat importedet co rs e miininnamfinished valuegold/s add i lvertion /platinumof 10%. Howjew e lleryver, i sf 8.25 Thefrom advancethe nominatedlicence holderagenciesmayin obtainlieu ofgold/silver/platinumdirect import in exported as studded jewellery, value addition of 15% shall be accordance with the procedure specified in this behalf. F 8.26 Deleted. i [aaa] ses of export, wastage of 2% may be per ° _ The procedures in this regard shall be as prescribed in the 8.36 Handbook (Vol.1) Replenishment 8.37 An exporter is eligible for freely transferable Replenishment .

e of 2% may be per ° _ The procedures in this regard shall be as prescribed in the 8.36 Handbook (Vol.1) Replenishment 8.37 An exporter is eligible for freely transferable Replenishment . F ted i Licence (REP) Licence at the rate of 87% of the FOB value of exports ‘ agencies and their associates, with the approval — oe apart— ans beowe ie oi and others, with the approval of Gem of plain gold/ platinum jewellery and articles thereof, and 80% ve jewellery Export SD emnicition Council (GJEPC), may export of the FOB value of export of studded gold/platinum jewellery Pieced old/silver/platinum jewellery and articles thereof for holding/ and articles thereof. Besides, the exporter will be eligible for ia ni oR ie in exhibitions abroad. Personal carriage of freely transferable Replenishment (REP) Licence at the rate of Branded gold/silver/platinum jewellery, precious, semi-precious stones, 70% of the FOB value of exports of plain silver jewellery and Jewellery beads and articles and export of branded jewellery is also articles thereof, and 65% of the FOB value of export of cmitted. These exports shall be subject to the conditions as studded silver jewellery and articles thereof. Such REP licences aes bs che Handbook ifol: 1): | are valid for import of items as given in . 8.21 Deleted Gem 8.38 Gem Replenishment (Gem REP) Licence may be issued under . - .

les thereof. Such REP licences aes bs che Handbook ifol: 1): | are valid for import of items as given in . 8.21 Deleted Gem 8.38 Gem Replenishment (Gem REP) Licence may be issued under . - . Replenishment the schemes for export of gold/siiver/platinum jewellery and ‘ : Licence rticles thereof as given in paragraph 8.19, 8.20, 8.22 and 8.22 ——— ; The exporter may obtain the gold/silver/platinum as an input si 4 UY, BLM) : pi ceed “nreplenishme cea n roductst after fromexports nominin a ccordanceted agencieswithin advancethe procedureor as , 8.23jewelleryof theandPolicy.articles,In the casevalueofofplainsuchgold/silver/pllicences sh a lltinumbe picopee specified in this behalf. . determined with reference to the realisation in excess of the & P prescribed minimum value addition. In the case of studded ExportAgainst i d Advance Licence may be granted for the duty gold/silver/platinum jewellery and articles thereof, the value of ; ) a.a 8.23 pete o> accountGem Replenishmentthe value of Licencestuddings shall be determined byused in items exported, taking intoafter (a) Gold of fineness not less than 0.995 and mountings, accounting for the value addition on gold/silver/platinum ) sockets, frames and findings of 8 carats and above; including admissible wastage.

a) Gold of fineness not less than 0.995 and mountings, accounting for the value addition on gold/silver/platinum ) sockets, frames and findings of 8 carats and above; including admissible wastage. Such Gem REP licences shall be ‘ freely transferable. ”b) Silver of fineness not less than 0.995 and mountings, en: sockets, frames and findings containing more than 50% Gem REPRate 8.39 The scale of replenishment and the item of import will be as elivée ey weights and item prescribed in Appendix 30-B of Handbook (Vol. 1). (c) Platinum of fineness not less than 0.900, mountings, oii 8.40 Personal carriage of gems and jewellery export parcels by ) sockets, frames and findings containing more than 50% i—— eof foreign bound passengers and personal carriage of gems & platinum by weight. Expart/Iimport jewellery import parcels by an Indian importer/foreign national eee may be permitted as per the conditions given in Handbook _ (Vol.1). ) 32 ieal 33 ----- End of picture text -----

, . An EOU engaged in agriculture, animal husbandry, floriculture,
4 CHAPTEm= g : horticulture, pisciculture, viticulture, poultry or sericulture may 7 import without payment of duty only such goods as are
EXPORT ORIENTED UNITS (EOUs), UNITS IN EXPORT . sear Nea duty free under a Customs Notification PROCESSING ZONES (EPZs), ELECTRONICS HARDWARE * . TECHNOLOGY PARKS (EHTPs) AND SOFTWARE TECHNOLOGY =. EOU/EPZ gem and Jewellery units may abo source PARKS (STPs) hs gold/silver/platinum through the nominated agencies.

Zs), ELECTRONICS HARDWARE * . TECHNOLOGY PARKS (EHTPs) AND SOFTWARE TECHNOLOGY =. EOU/EPZ gem and Jewellery units may abo source PARKS (STPs) hs gold/silver/platinum through the nominated agencies.

| 9.1 Units undertaking to export their entire production of goods and Second hanc 9.3 Second hand capital goods may also be imported without eT services may be set up under the Export Oriented Unit (EOU) @ CapitalGoods payment of duty, Scheme, Export Processing Zone (EPZ) Scheme, Electronic iad 4 Hardware Technology Park (EHTP) Scheme or Software #f po ocipeof 9.4 An EOU/EPZ/EHTP/STP unit may, on the basis of a firm
: Technologymanufacture,Parkservices,(STP)trading,Scheme.repair,Such remaking,units may reconditioning,be engaged in C a nital contractdomestic/foreignbetween theleasingparties,company,source theIn capitalsuch goodsa case,fromthea re-engineering including making of gold/ silver/ platinum — EOU/EPZ/EHTP/STP unit and the domestic/foreign leasing jewellery and articles thereof, agriculture, including agro* company shall jointly file the documents to enable import/ processing, aquaculture, animal husbandry, bio-technology, @ a procurement of the capital goods without payment of duty. floriculture, horticulture, pisciculture, viticulture, poultry, _ sericulture and granites and may export all products except t Foreign 9.5 The minimum Net Foreign Exchange earning as a Percentage of prohibited items of exports in ITC (HS). xchange exports (NFEP) and the minimum Export Performance (EP) shall arming asa be as specified in Appendix I of the Policy.

change earning as a Percentage of prohibited items of exports in ITC (HS). xchange exports (NFEP) and the minimum Export Performance (EP) shall arming asa be as specified in Appendix I of the Policy. Items of manufacture

j Export and 9.2 An EQU/EPZ/EHTP/STP unit may export goods and — Percentageof for export specified in the Letter of Permission (LOP)/Letter of
| importability of including agro-products, partly processed jewellery, su orts (NFEP) Intent (LOI) alone shall be taken into account for calculation of * goods assemblies and components. It may also export by-products, | Minimum NFEP and EP. | rejects, waste scrap arising out of the production process. -gahipi ay
’ An EOU/EPZ/EHTP/STP unit may import without payment of Shecaie oe mice : duty all types of goods, including capital goods, as defined in the mo J Policy, required by it for its activities as mentioned in paragraph — . 9 1 ihiove or in connection therewith, provided they are not — 9.6 The unit shall execute a legal undertaking with the Development , rohibited items of imports in the ITC (HS). The units shall also Undertaking Commissioner concemed and in the event of failure to fulfil the
3 be permitted to import goods required for the approved activity, er performance, as stipulated in Appendix I, it would be liable to Rants: Re sf. penalty in terms of the legal undertaking or under any other law
including capital goods, free of cost or on loan from clien | oat@ for the totic lace

dix I, it would be liable to Rants: Re sf. penalty in terms of the legal undertaking or under any other law

including capital goods, free of cost or on loan from clien | oat@ for the totic lace
| eres onpiepnepieceti rocureieutgoods requiredee by of it duty for approvars Sf Applications for setting up of EOU/EPZ/EHTP/STP units, from bonded warehouses in the DTA set up under the Policy. . satisfying the conditions mentioned in paragraph 9.37 of the 1 Handbook (Vol-l) may be approved by the concerned
STP/EHTP/EPZ may import without payment of duty all types of a. Development Commissioner within 15 days.
a oods for creating a central facility for use by software ne F development units in STP/EHTP/EPZ. The central facility for wal case * : —Se ee ee eet) : software development can also be accessed by units in the DTA - pproval (BOA) set up for this purpose within 45 days. K ! for export of software. hi ; i: i 882 DG Ki 35 5
DTA Sale of 9.9 The entire production of EOU/EPZ/EHTP/STP units shall be | .a (g) oynaFor services, baneincluding Agesoftware peunits, Roliesale aaain the ehbohesDTA in | —— eeporns setae da See TOR - e permissible up to 50% of FOB value of exports and/or produc : : os 50% of foreign exchange earned, where payment for incla (a) Unless specifically prohibited in the LOP/LOI, rejects Fe pr a! may be sold in the Domestic Tariff Area (DTA) on ! “¥ such servicesis received in free foreign exchange.

where payment for incla (a) Unless specifically prohibited in the LOP/LOI, rejects Fe pr a! may be sold in the Domestic Tariff Area (DTA) on ! “¥ such servicesis received in free foreign exchange.

| Peeine won wena Ge Coven a ————¢h)_—_Byrproducts included inthe LOP/LOI may also be sod in authorities. Such sales shall be counted against DTA sale " the a aa pele | entitlement under paragraph 9.9(b) of the Policy. Sale of ety pee aaah 9.9(b) of the Policy. Sale of byrejects upto 5% of FOB value of exports shall not be a ‘ eater Boa fe i A a ear a 9.9(b) LO Serve Ore a shall also be permissible on payment of full duties. |
(b) lery units, may sell = | padst‘upto 50 —pe es of oes, | a, ‘ Note In the case of units manufacturing electronics etait “ | subject to fulfilment of minimum NFEP as prescribed in =e Diet i akin na al elle shall be reckone Appendix-I of the Policy and o.. payment of applicable —- Pp y ; duties. Sales made to a private bonded warehouse set up . ola ahaa nacaleae 1 14 oF to trading valts-set sip under paragraph 9.21 of the Policy shall also be taken into iSupplies 9.10 tedYs oils: supplies in DTA shall be counted towards fulfillment | account for the purpose of arriving at FOB value of Mic.
; exports by EOU/EPZ units provided payment for such : (a) — effected in DTA in terms of paragraph 10.2 of the sales are made from EEFC account. No DTA sale shall be Fic: Onsy

FOB value of Mic.

; exports by EOU/EPZ units provided payment for such : (a) — effected in DTA in terms of paragraph 10.2 of the sales are made from EEFC account. No DTA sale shall be Fic: Onsy
4 permissible in respect of motor cars, alcoholic liquors, tea i ; : aie (b) Supplies effected in DTA against payment from the ,; Cee By er 9° PONS te SS ee sf Exchange Eamers Foreign Currency (EEFC) Account of the | may be notified from time to time. mie buyer in the DTA | |
’ Gemsms andand jeweljewe l lery ery unitsuni may sell l up toto 10% offe) FOB = Z ided
| valuefulfillment of exports of the preceding year in DTA subject to “a (c) ete: agedeewaee aie of NFEP as prescribed in Appendix 1 of the ; oy? Par ce i
, Policy. In respect of sales of plain jewellery, the recipient a PORE ANY Fide SE-CRE TNCY's — oticae iepeasies ae—ad ipnalsee a - (d) Supplies made to private bonded warehouses set up under agencies. po ———_ paragraph 11.14 of the Policy and/or under Section 65 of payable In respect of studded jewellery, duty shall be 7 the Custonas Act in Indian rupees as notified by Customs. ee ' | ls
(c) Deleted ss: zi (e) aa z goods against special entitlement of duty free | hd bere rr 8 i |
| (d) Beare — (f) Supply of goods to Defence and internal security forces, | (@) EOU/EPZ/EHTP/STPnished products unitsare mayy beimportablepermittedunderto selthe aSty ion be wheez Coe et ek pel | Policy in the DTA over and above the levels permissible a exemption notification issued by Ministry of Finance. ]

unitsare mayy beimportablepermittedunderto selthe aSty ion be wheez Coe et ek pel | Policy in the DTA over and above the levels permissible a exemption notification issued by Ministry of Finance. ]

) under sub paragraph (b) above, against payment of full aes
} duties, provided they have achieved the NFEP and EP as wough 9.11 An EOU/EPZ/EHTP/STP unit may export goods manufactured by | } per Appendix-I of the Policy. older it through a merchant exporter/status holder recognized under this ) a Policy or any other EOU/EPZ/EHTP/STP/SEZ unit. | a | |
36
| 882 DGFT/2001—4B a. 37
| ; all
’ : U/EPZ/EHTP/STP units may, on the basis of records — (d) Duty paid on fuels procured from domestic oil i Samples 2 rril s by them, and on prior intimation to Custom authority: ' a Le: companies, would be reimbursed to EOU/EPZ/EHTP/ ; iP aa STP units by the Development Commissioner of the | a). Supply or sell samples in the DTA for display/marke' | i concerned Zone as per the rate of Drawback notified by promotion upto 1% of value of previous year’s se or @ ead -. the Directorate General of Foreign Trade from time to maximum of Rs.10 lakhs in case of new unit going into@ mt time. production, on payment of applicable duties; . | Es

vious year’s se or @ ead -. the Directorate General of Foreign Trade from time to maximum of Rs.10 lakhs in case of new unit going into@ mt time. production, on payment of applicable duties; . | Es

b). Remove samples without payment of duty, on furnishingada aeee (e) Supplierprecious ofstones, cut andsynthetic polished diamonds,stones andpreciouproce s sed and semi-pearls suitable undertaking to Customs authorities for bringing the: a sr. from DTA to EOU/EPZ units shall be eligible for grant of samples back within a stipulated period; — Replenishment Licenses at the rates and for the items ; = mentioned in Appendix-30A.of the Handbook (Vol.1).
c). Export samples, including through courier agencies. ier — iit d). Samples made in wax models, silver models and rubber| ee_--—S«&Y«14 ~Theavailable entitlementsprovided statedthe undergoods paragraphsupplied 9.13are manuf(a) a ndctured (b) shallin bth e moulds may also be exported by Gem & Jewellery units. = country.
Entitlementfor 9.13 (a) Supplies from the DTA to pitched ENB ne Other =ie 9.15 Cagepe rd EOU/EPZ/EHTP/STP units are indicated in be regarded as “deemed exports” and, es 4 Ei ements eligible for the relevant entitlements under paragrap a
— — e Handbook (Vol10.3 of this Policy, will be eligible for the following: terUnit -§§€ 9.16 (a) Transfer of manufactured goods from one EOU/EPZ/ ransfer EHTP/STP unit to another EOU/EPZ/ EHTP/ STP/SEZ
; (i) Reimbursement of Central Sales Tax. ie + unit will be allowed.

rUnit -§§€ 9.16 (a) Transfer of manufactured goods from one EOU/EPZ/ ransfer EHTP/STP unit to another EOU/EPZ/ EHTP/ STP/SEZ

; (i) Reimbursement of Central Sales Tax. ie + unit will be allowed.
4a’ (ii) Exemptionon all goodsfromas perpaymententitlementof CentralunderExciseParagraphDuty “aa ig (b) | Goods imported/procured by an EOU/EPZ/EHTP/STP || 9.2 of the Policy air unit may be transferred or given on loan or lease to a a another EOQU/EPZ/EHTP/STP/SEZ unit which shall be be (iii) Discharge of EP, if any, on the supplier. = duly accounted for, but not counted towards discharge of f i export performance
| ; (b) | EOU/EPZ/EHTP/STP units shall, on production of a it suitable disclaimer from the DTA suppliers, be eligible for ie > Any capital goods transferred or given on loan shall
h obtaining the entitlements specified in paragraph 10.3 (b a. require prior permission of concerned Development
4 and (c) of the Policy. For the purpose of claiming SF bat i Commissioner , entitlements at paragraph 10.3 (b), they shall get Brand Rates fixed by the DGFT wherever All Industry Rates off Sm@= 917 (a) The EOU/EPZ/EHTP/STP units other than gem and Drawback are not available. Such supplies would, c acting jewellery units, may on the basis of annual permission from however, be eligible for entitlements specified in i: the Customs authorities, sub-contract part of their paragraph (a) above a production process in DTA, which may also involve change

mission from however, be eligible for entitlements specified in i: the Customs authorities, sub-contract part of their paragraph (a) above a production process in DTA, which may also involve change

& (c) | Central Excise Duty paid on bulk tea procured from . ar “4 ragse .pom. These ofunits- Angmay icsub-contractjob work up byto 50% units licenced auction centres by EOU/EPZ units would be re | e— se job ae in DTA with the permission of
: imbursed by Development Commissioner of concernec | stoms authorities. Sub-contracting of both production Zone so longas levy on bulk tea in this regard is in force ——_ and production process may also be undertaken through
| ia other EOU/EPZ/EHTP/STP/SEZ units on the basis of a | a records maintained in the unit. Subcontracting of part of | production process may also be permitted abroad with the
i a approval of the Board of Approval. | 38 rj 39 | a

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----- Start of picture text ----- (b) | EOU/EPZ units may undertake job-work for export, on | ‘Trading -- 9.21 _~—‘Trading units may be set up subject to achievement of NFEP and . behalf of DTA exporter, with the permission of Customs ——- ~ EP as prescribed in Appendix-I. Such units shall be permitted to 1) authorities, provided the goods are exported directly from ars perme ‘i. sell waste/ scrap in the DTA in accordance with the import Policy the EOU/EPZ units and export documents are in the name Cuma _ in force with the prior permission of the Development | of the DTA exporter. For such exports, the DTA units will rf Commissioner, on payment of full duties. be entitled to refund of duty paid on the inputs by way of a Brand Rate of duty drawback. . The provisions of paragraphs 9.9, 9.10, 9.11, 9.12, 9.16 and 9.17 of this Chapter shall not apply to trading units.

refund of duty paid on the inputs by way of a Brand Rate of duty drawback. . The provisions of paragraphs 9.9, 9.10, 9.11, 9.12, 9.16 and 9.17 of this Chapter shall not apply to trading units. . (c) The scrap/waste/remnants generatedat the job worker's | || premises may be either cleared from the job worker's The trading units may also undertake packing and labeling and unit.premises on payment of duty or retumed to the supplying | Shallmaterialsbe andeligible the capitalfor duty goodsfree requiredprocurement in connectionof packing, therewith.labelling (d) | plainGems andgold/silver/platinumjewellery EOU/EPZjewellery, unitsare allowedincluding tofindings,receive .| fromTradingotherunits EOU/EPZ/EHTP/STP/SEZmay also procure goodsunitswithoutfor exports.payment of duty || components and semi-finished jewellery from DTA against | ! exchange of gold/silver/platinum ofthe same purity and Reconditioning 9.22 EOU/EPZ/EHTP/STP units may be set up to carry out i quantity in weight as that of the said jewellery. The DTA Repair and reconditioning, repair, remaking, testing, calibration, quality units supplying such jewellery, against exchange of gold/ Re-engineering improvement, up-gradation of technology and_ re-engineering silver/ platinum shall not be entitledfor deemed export activities for export In freely convertible foreign currency. Such benefits.

improvement, up-gradation of technology and_ re-engineering silver/ platinum shall not be entitledfor deemed export activities for export In freely convertible foreign currency. Such benefits. The EOU/EPZ units shall not be eligible for units may import goods of any origin for export in freely ! wastage or manufacturingloss against such jewellery convertible foreign exchange for the above activities. The | provisions of paragraphs 9.9, 9.10, 9.11, 9.12, 9.13 , 9.16 and Sale ofUn- 9.18 In case an EOU/EPZ/EHTP/STP unit utilised to utilize the goods, imported or is unable, for validDTA, reasons,it may 9.17 of this chapter shall not, however, apply to such activities. 7 Material submissiondispose them in the DTA, on paymentof applicable duties and Replacement/R 9.23 a) The provisions of paragraph 11.9 and 11.11 of the Policy | of import license by DTA unit,wherever applicable or epair ofGoods relating to export of replacement/repaired goods would also export. Supply from one EOU/EPZ/EHTP/STP unit to another apply equally to EOU/EPZ/EHTP/STP units, save that, cases f such unit would be treated as import underderthis paragraph. not covered by the provisions of paragraph 11.9 and 11.11 : alle: will be considered on merits by the Development 9.19 Capital goods and spares that have become obsolete/surplus, may Commissioner. | eitherapplicablebe be exportedduties.

9 and 11.11 : alle: will be considered on merits by the Development 9.19 Capital goods and spares that have become obsolete/surplus, may Commissioner. | eitherapplicablebe be exportedduties. Theor benefitdisposedofof indepreciation,theDTAas onapplicable,paymentwillof b) The goods sold in the DTA and found to be defective may || é available in case of disposal inDTA.No duty shall be payable be brought back for repair/replacement under intimation to | if the goods are destroyed with the permission of Customs the Development Commissioner f authorities. , : Replacement/ 9.24 Goods or parts thereof on being imported/ indigenously procured DisposalScrap/Remnants Waste/ of 9.20 Scrap/waste/remnantsconnection therewith mayarising be exportedout ofingormay be soldprocess in the DTAor in imported/Repairof anddamaged found or defective becomeordefective otherwiseafterunfit import/ for use procurement or which have may been be | ; Policyon paymentwithin ofthe dutiesoverallas applicableceiling ofaad50% of FOB value9.9(b)of exportsof the indigenousgoods replacement,returned and thereplacementgoods mayobtainedbe broughtor destroyed.back fromIn thethe eventforeign of |) but shall not be subject toachievement of minimum NFEP. Sales suppliers or their authorized agents in India or indigenous beyond this limit shall be on paymentoffull duties. suppliers. 1 There shall be no duties/taxes on such scrap.

of minimum NFEP. Sales suppliers or their authorized agents in India or indigenous beyond this limit shall be on paymentoffull duties. suppliers. 1 There shall be no duties/taxes on such scrap. aste/ remnants in Period of 9.25 The initial bonding period for units under the EOU/EHTP/STP , case the same are destroyed ith the permission of Customs Bonding Schemes shall be 5 years. This period may be extended further by il | authorities. elee“fairaes atthea Developmenttime. Commissioner concerned for period of 5 years | i| )|Fs — a | a 40 = 4] | q Y, 7 | ----- End of picture text -----

| ' ) i | | | | | iI | | i 1 . i | i) i | i ill Hl ii | | || | | i] |

Debonding 9.26 Subject to the approval of the Development Commissioner, | EQU/EPZ/EHTP/STP units may be debonded. Such debonding shall be subject to payment of duties of Customs and Excise and the industrial policy in force at the time of debonding. at the time of debonding. the time of debonding. time of debonding. debonding. if the unit has not achieved achieved the obligations under the scheme, the debonding shall also be subject to penalty as may be imposed by the competent authority. competent authority. authority.

if the unit has not achieved achieved the obligations under the scheme, the debonding shall also be subject to penalty as may be imposed by the competent authority. competent authority. authority.

Debonding 9.26 Subject to the approval of the Development Commissioner, | en b). Personal carriage of gold/silver/platinum jewellery, precious, EQU/EPZ/EHTP/STP units may be debonded. Such debonding mut semi-precious stones, beads and article. shall be subject to payment of duties of Customs and Excise and the industrial policy in force at the time of debonding. at the time of debonding. the time of debonding. time of debonding. debonding. c). Export of jewellery, including branded jewellery is also if permitted for display/sale in the permitted shops set up the unit has not achieved achieved the obligations under the scheme, the abroad.
debonding shall also be subject to penalty as may be imposed by | the competent authority. competent authority. authority. d). Display/sell in the permitted shops set up abroad or in the In show rooms of their distributors/agents. the event of a gem and jewellery unit ceasing its operation, gold

t authority. authority. d). Display/sell in the permitted shops set up abroad or in the In show rooms of their distributors/agents. the event of a gem and jewellery unit ceasing its operation, gold

and other precious metals, alloys, gem and other materials e). Set up show rooms/retail outlets at the International available for manufacture of jewellery, shall be handed over to an Airports for sale of plain and studded jewellery to foreign agency nominated by the Ministry of Commerce and Industry tourists. (Department of Commerce) at the price to be determined by that agency Re-export of 9.31 a). Gem and jewellery EOU/EPZ units may re-export of
9.27 gem and imported goods and export of domestically procured goods, An EOU/EPZ/EHTP/STP unit may also be permitted by the jewellery including goods generated out of partial processing / Development Commissioner, as a one time option, to debond on ) manufacture. Besides, supply of unsuitable/ broken cut and payment of duty on capital goods under the prevailing EPCG polished diamonds, rough diamonds precious and semiSchemes, subject to the unit satisfying the eligibility criteria under precious stones, upto 5% of the value of imported or that Scheme and standard conditions, as per Appendix 16-C of indigenously procured goods to the DTA against the valid the Handbook (Vol-l). : REP/GEM REP/Diamond Imprest Licences as applicable on
Conversion payment of appropriate duty is also permitted. 9.28 a). Existing DTA units, may also apply for conversion into an

ook (Vol-l). : REP/GEM REP/Diamond Imprest Licences as applicable on

Conversion payment of appropriate duty is also permitted. 9.28 a). Existing DTA units, may also apply for conversion into an
; EOU/EHTP/STP unit, but no concession in duties and taxes b). Jewellery samples imported may be re-exported after proper ; and equipment already installed, would be available under the scheme for plant, machinery identification.
b). Personal 9.32 Personal carriage of gems and jewellery export parcels by foreign conversion/mergerThe existing EHTP/STPto EOU unitsunit andmayvice-versa.also applyIn suchfor Carriage of bound passengers and personal carriage of gems and jewellery cases ) Export/ Import import parcels by an Indian/foreign national may be permitted as the units will continue to remain in bond and avail the Parcels per the conditions given in Handbook (Vol. | ).
permissible exemption in duties and taxes as applicable . under the relevant scheme. Setting up of 9.33 An EPZ may be set up in the private/ joint sector or by State
Monitoring , EPZin Government as notified by the Ministry of Commerce and NFEP/EP of 9.29 Net Foreign exchange Earning as a Percentage of exports (NFEP) Private/Joint/ Industry shall be calculated cumulatively for a period of five years from the State Sector commencement of commercial production according to the formula given in the Handbook (Vol.1) The | NOTE: In the case of units under EHTP/STP Schemes, necessary approval / permission under

te Sector commencement of commercial production according to the formula given in the Handbook (Vol.1) The | NOTE: In the case of units under EHTP/STP Schemes, necessary approval / permission under

} performance of EOU/EPZ units will be monitored as per the paragraphs of this Chapter shall be granted by the ‘afheer dotensiea by the tie Guidelines given in Appendix 16(E) of Handbook (Vol. 1). ) Information Technology for the purpose instead of the Development Commissioner of EPZ
Export by the Inter-Ministerial Standing Committee (IMSC) instead of BOA. Through 9.30 following:EOU/EPZ gem and jewellery units shall be entitled for the Exhibitions/ Export Promotion a). Export gold/silver/platinum jewellery and articles thereof for Tours/Export permission of Development Commissioner, holding/participating in exhibitions abroad with the
of Branded
jewellery

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| | | | | ) lI | \ 1] | i I | | |Jat | .

’ a ae _ a | ——— CHAPTER 9-A | — Lea 9-A.3 SE; - uni may, on the basis of a firm contract between the parties, source
_ oana ellhailey | Peo caseoa) ch themel gareun ‘phe cidome meaign enleasing eecompany shall-7vj intly o l

a 9-A.3 SE; - uni may, on the basis of a firm contract between the parties, source

_ oana ellhailey | Peo caseoa) ch themel gareun ‘phe cidome meaign enleasing eecompany shall-7vj intly o l
a SPECIAL ECONOMIC ZONES —- file the documents to enable import/procurement of the capital goods
; a ogee without payment of duty. t¥ —~—S«HA.1_—‘ Special Economic Zone (SEZ) is a specifically delineated duty free enclave Oe Pa oF
— —_— and shall be deemed to be foreign territory for the purposes of trade Net Foreig: 9-A.4 SEZ unit shall be a positive net foreign exchange earner. Net Foreign
_ operations and duties and tariffs. i exchange Earning (NFE) shall be calculated cumulatively for a period of eae gg Earning (NFE) five years from the commencement of commercial production according Goods going into the SEZ area from DTA shall be treated as deemed e to the formula given in Paragraph 9.A-4 of the Handbook(Vol-I). exports and goods coming from the SEZ area into DTA shall be treated as
t if the goods are being imported. Monitoring of — 9-A.5 The performance of SEZ units shall be monitored by a committee SEZ performance comprising of Development Commissioner and Customs. The Committee

the goods are being imported. Monitoring of — 9-A.5 The performance of SEZ units shall be monitored by a committee SEZ performance comprising of Development Commissioner and Customs. The Committee

4 units may be set up for manufacture of goods and rendering of shall be headed by the Development Commissioner. It will also see that services, production, processing, assembling, trading, repair, remaking, the wastage/manufacturing loss on gold/silver/platinum jewellery and reconditioning, re-engineering including making of gold/ silver/platinum articles are within the overall percentage prescribed in Appendix- 41 of jewellery and articles thereof or in connection therewith. Handbook (Vol-I). In case of higher wastage/ manufacturing loss, the
Export committee shall satisfy itself of the of the the reasonableness of the same. the same. same. and 9-A.2 a). SEZ units may export goods and services including agro-products,
/mportability of of partly processed jewellery, sub-assemblies and component. It may may The performance of SEZ SEZ units shall be monitored monitored as per the guidelines the guidelines guidelines Goods. also export by-products, rejects, waste scrap arising out of the given in Appendix-16-E of Handbook Appendix-16-E of Handbook of Handbook Handbook (Vol-l).
Export committee shall satisfy itself of the of the the reasonableness of the same. the same. same. and 9-A.2 a). SEZ units may export goods and services including agro-products,

dbook (Vol-l).

Export committee shall satisfy itself of the of the the reasonableness of the same. the same. same. and 9-A.2 a). SEZ units may export goods and services including agro-products,
/mportability of of partly processed jewellery, sub-assemblies and component. It may may The performance of SEZ SEZ units shall be monitored monitored as per the guidelines the guidelines guidelines Goods. also export by-products, rejects, waste scrap arising out of the given in Appendix-16-E of Handbook Appendix-16-E of Handbook of Handbook Handbook (Vol-l). production process,
b). Self All activities of SEZ units, unless otherwise specified, shall be through self
\ SEZ unit may import without payment of duty all types of goods, Certification certification procedure. including capital goods, as defined in the Policy, whether new or
| second hand, required by it for its activities or in connection Legal 9-A.6 The unit shall execute a legal undertaking with the Development | therewith, provided they are not prohibited items of imports in the Undertaking Commissioner concemed and in the event of failure to achieve positive , ITC(HS). The units shall also be permitted to import goods foreign exchange earning it shall be liable to penalty in terms of the legal costrequiredor onforloan thefromapprovedclients.activity, including Capital goods, free of undertaking or under any other law for the time being in force.

be liable to penalty in terms of the legal costrequiredor onforloan thefromapprovedclients.activity, including Capital goods, free of undertaking or under any other law for the time being in force.

SEZ . Approvals and 9-A.7 Applications for setting up of SEZ units, satisfying the conditions duty,units may procure goods required by it without payment of Applications mentioned in paragraph 9-A.19 of the Handbook (Vol.1) may be given .
from bonded warehouses in the DTA set up under the Policy. approval by the concerned Development Commissioner of SEZ. In other
SEZ cases, approval may be granted by the Board of Approvals (BOA) set up may import, without payment of duty, all types of goods for for this purpose.
creating a central facility for use by software development units in SEZ. The central facility for software development can also be . DTA Sales and = 9-A.8 SEZ unit may sell goods, including by-products, and services in DTA in accessed by units in the DTA for export of software. | Supplies accordance with the import policy in force, on payment of applicable
| Gem & Jewellery and Jewellery units may also source gold/ silver/ | platinum through the nominated agencies. DTA sale by service/Trading units shall be subject to achievement of SEZ , positive NFE cumulatively, units may also import/procure from DTA specified goods
without payment of duty and subject to such conditions, as may be ) The following supplies effected in DTA by SEZ units will be counted for

nits may also import/procure from DTA specified goods

without payment of duty and subject to such conditions, as may be ) The following supplies effected in DTA by SEZ units will be counted for
| notified by the Government, for setting up of units in the Zone. the purpose of fulfilment of positive NFE: (a). Supplies effected in DTA in terms of paragraph 10.2 of the Policy;
44 . 45

‘

k : | Entitlement 9-A.9 (a) Supplies from the DTA to SEZ units will be regarded as ‘deemed for Supplies exports' and, besides being eligible for the relevant entitlements from the DTA DTA under paragraph 10.3 of this this Policy, will be eligible for the the following: | (i) Reimbursement of Central of Central Central Sales Tax; (ii) j eligibleExemptionforExemptionforfor procurementfromfrom paymentas ofper Centrparas ofper Centrpar ofper Centrparper Centrpar Centrparpar a graphll Excise9.A.2Dutyof ontheallpolicy.goods9.A.2Dutyof ontheallpolicy.goodsDutyof ontheallpolicy.goodsof ontheallpolicy.goods ontheallpolicy.goodstheallpolicy.goodsallpolicy.goodspolicy.goodsgoods (ili) Discharge of export performance of export performance performance (EP), if any, on the supplier. any, on the supplier. on the supplier. the supplier. supplier. (iv) Reimbursement Central Excise Duty, if any, paid on bulk tea ' procured by EOU/EPZ units so long as levy on on bulk tea in this regard is in in force. (v) Reimbursement Duty paid on fuels or any other goods .

ement Central Excise Duty, if any, paid on bulk tea ' procured by EOU/EPZ units so long as levy on on bulk tea in this regard is in in force. (v) Reimbursement Duty paid on fuels or any other goods . procured from DTA as per the DTA as per the as per the per the the rate of drawback of drawback drawback notified by the by the the : Directorate General of Foreign Trade from the date of such notification. (b) } SEZ units shall, on production of a a suitable disclaimer from the DTA . suppliers, be eligible for obtaining the entitlements specified in paragraph 10.3 (b) and (c) of the Policy. For the purpose of | claiming entitlements at paragraph 10.3 (b), they shall get Brand Rates Fixed by the DGFT wherever All Industry Rates of Drawback , are not available. Such supplies would, however, be eligible for | entitlements specified specified in paragraph paragraph (a) above. above. . | | | 46 \

(b). Supplies made to bonded warehouses set up under paragraph 11.14 | a (c) Supplier of cut and polish diamonds, precious and semi-precious of the Policy and/or under Section 65 of the Customs Act. | a stones, synthetic stones and processed pearls from Domestic Tariff cia Area to the units situated in SEZ shall be eligible for grant of
(c). Supplies to other EOU/EPZ/SEZ/EHTP/STP units provided that such an Replenishment Licenses at the rates and for the items mentioned in goods are permissible for procurement by such units in terms of Sie Appendix-30A of the Handbook (Vol. 1). paragraph 9.2 and paragraph 9-A.2 of the Policy. =

he rates and for the items mentioned in goods are permissible for procurement by such units in terms of Sie Appendix-30A of the Handbook (Vol. 1). paragraph 9.2 and paragraph 9-A.2 of the Policy. =

(d). Supplies against special entitlement of duty free import of goods
- The entitlements under paragraph (a) (i) to (iv) above shall be available provided the goods supplied are manufactured in India
- Export 9-A.10 An SEZ unit may also export goods manufactured by it through a Through merchant exporter/ status holder recognised under this Policy or any Sean Hole Hole other EOU/EPZ/SEZ/ EOU/EPZ/SEZ/ EHTP/STP unit.
(e). Supplies of goods to defence and internal security forces, foreign Export 9-A.10 An SEZ unit may also export goods manufactured by it through a missions/diplomats provided they are entitled for du*y free import of Through merchant exporter/ status holder recognised under this Policy or any such items in terms of general exemption notification issued by the Sean Hole Hole other EOU/EPZ/SEZ/ EOU/EPZ/SEZ/ EHTP/STP unit. Ministry of Finance. |
: (nter-unit 9-A.11 (a) Transfer of manufactured goods, including partly processed/semi-

ation issued by the Sean Hole Hole other EOU/EPZ/SEZ/ EOU/EPZ/SEZ/ EHTP/STP unit. Ministry of Finance. |

: (nter-unit 9-A.11 (a) Transfer of manufactured goods, including partly processed/semi-
Entitlement 9-A.9 (a) Supplies from the DTA to SEZ units will be regarded as ‘deemed Transfer finished goods from one SEZ unit to another SEZ/EOU/EPZ/ | for Supplies exports' and, besides being eligible for the relevant entitlements EHTP/STP unit will be allowed. from the DTA DTA under paragraph 10.3 of this this Policy, will be eligible for the the following: (b) Goods imported/procured by an SEZ unit may be transferred or |
(i) Reimbursement of Central of Central Central Sales Tax; given on loan to another SEZ/EOU/EPZ/EHTP/STP unit which | (ii) shall be duly accounted for, but not counted towards discharge of ) eligibleExemptionforExemptionforfor procurementfromfrom paymentas ofper Centrparas ofper Centrpar ofper Centrparper Centrpar Centrparpar a graphll Excise9.A.2Dutyof ontheallpolicy.goods9.A.2Dutyof ontheallpolicy.goodsDutyof ontheallpolicy.goodsof ontheallpolicy.goods ontheallpolicy.goodstheallpolicy.goodsallpolicy.goodspolicy.goodsgoods export performance.
(ili) | Transfers of goods in terms of sub-paras (a) and (b) above within Discharge of export performance of export performance performance (EP), if any, on the supplier. any, on the supplier. on the supplier. the supplier. supplier. | the same SEZ shall not require any permission but the units shall |

of export performance performance (EP), if any, on the supplier. any, on the supplier. on the supplier. the supplier. supplier. | the same SEZ shall not require any permission but the units shall |

(iv) Reimbursement Central Excise Duty, if any, paid on bulk tea | maintain proper accounts of the transaction. | procured by EOU/EPZ units so long as levy on on bulk tea in this | c). Other entitlements of SEZ units are indicated in the Handbook regard is in in force. Other (Vol-1). | |
(v) Reimbursement Duty paid on fuels or any other goods Entitlements procured from DTA as per the DTA as per the as per the per the the rate of drawback of drawback drawback notified by the by the the Sub9-A.12 (a). SEZ unit, may subcontract a part of their production or | Directorate General of Foreign Trade from the date of such Contracting production process through units in the DTA or through other ) notification. SEZ/EOU/EPZ/EHTP/STP with the permission of Customs

rectorate General of Foreign Trade from the date of such Contracting production process through units in the DTA or through other ) notification. SEZ/EOU/EPZ/EHTP/STP with the permission of Customs

(b) authorities. Subcontracting of part of production process may SEZ units shall, on production of a a suitable disclaimer from the DTA also be permitted abroad with the approval of the Board of suppliers, be eligible for obtaining the entitlements specified in Approval. paragraph 10.3 (b) and (c) of the Policy. For the purpose of || claiming entitlements at paragraph 10.3 (b), they shall get Brand (b). Subcontracting by SEZ gems and jewellery units shall be subject i Rates Fixed by the DGFT wherever All Industry Rates of Drawback to following conditions :- I} are not available. Such supplies would, however, be eligible for | .
entitlements specified specified in paragraph paragraph (a) above. above. i). Goods, finished or semi-finished, including studded i] jewellery, containing quantity and purity equal to the gold/ silver/platinum so taken out, shall be brought back to the | | Zone within 30 days. Further, no diamond, precious or : semi-precious stones shall be allowed to be taken out of the Zone for sub-contracting. i
li). Receive plain gold/silver/platinum jewellery from DTA in | |
. exchange of gold/silver/platinum of equal quantity and |
46 purity. ij 47 | |

| | | | | | . ) ) ! | } |] ! i | || | | il i | |

‘ ; : | | }..

ver/platinum jewellery from DTA in | |

. exchange of gold/silver/platinum of equal quantity and |
46 purity. ij 47 | |

| | | | | | . ) ) ! | } |] ! i | || | | il i | |

‘ ; : | | }..

ili). SEZ units shall not be eligible for wastage or manufacturing dort through OAL 4 SEZ gem and jewellery units shall be entitled for the following:
. loss against the jewellery received from DTA after ibitions/
y processing as mentioned in (i) and against exchange of Export — (a). Export gold/silver/platinum jewellery and articles thereof for
‘a gold/silver/platiaum as mentioned in (ii). — Promotior holding/ participating in exhibitions abroad with the permission of : | Totes /Exoc Development Commissioner. iv). The DTA unit undertaking job work or supplying jewellery | Be orironded against exchange of gold/silver/platinum shall not be | @ Sj (b). Personal carriage of gold/ silver/ platinum jewellery, precious, semi-
i entitled to deemed export benefits. | Fen precious stones, beads and articles. (c). All units, including gem and jewellery, may sub-contract part of through show (c). Export of jewellery, including branded jewellery is also permitted the production or production process through other unitsin the . rooms for display/sale in the permitted shops set up abroad. same SEZ without permission of Customs authorities subject to abroad/Duty
‘ records being maintained by both the supplying and receiving Free Shops. (d). Display/sell in the permitted shops set up abroad or in the show
; ane. rooms of their distributors/agents.

‘ records being maintained by both the supplying and receiving Free Shops. (d). Display/sell in the permitted shops set up abroad or in the show
; ane. rooms of their distributors/agents.
- (d). SEZ units other than gems and jewellery units may be allowed to undertake job-work for export, on behalf of DTA exporter, provided the finished goods are exported direct from SEZ units. For such exports, the DTA units will be entitled for refund of duty paid on the inputs by way of Brand Rate of duty drawback.
  - (e). Set up show rooms/retail outlets at the International Airports for sale of plain and studded jewellery to foreign tourists.
- | Personal 9-A.15 Personal carriage of gems and jewellery export parcels by foreign bound carriage of passengers and personal carriage of gems and jewellery import parcels by Export/ Import an Indian or foreign national may be permitted as per the conditions parcel, given in paragraph 9-A.15 of the the Handbook (Vol.1),
}.. (e). clearedScrap/waste/remnantsfrom the job worker'sgeneratedpremisesthroughonjobpaymentwork mayof applicableeither be parcel, given in paragraph 9-A.15 of the the Handbook (Vol.1), duty or returned to the unit. Export by 9-A.16 Gold/silver/platinum jewellery and articles thereof may be exported by ) | post / courier airfreight or through Foreign Post Office or through courier. )

y or returned to the unit. Export by 9-A.16 Gold/silver/platinum jewellery and articles thereof may be exported by ) | post / courier airfreight or through Foreign Post Office or through courier. )

p De-bonding 9-A.13 SEZ unit may be debonded with the approval of the Development | si ! Commissioner. Such debonding shall be subject to payment of applicable | Disposal of 9-A.17 Rejects/scrap/waste/remnants arising out of production process or in | Customs and Excise duties on the imported and indigenous capital goods, Rejects/Scrap/ connection therewith may be sold in the DTA on payment of applicable }
. raw materials etc. and finished goods in stock. In case the unit has not Waste/ duty. No duty shall be payable in case scrap/waste/ remnants/ rejects are |] achieved positive NFE, the debonding shall be subject to penalty, that Renwnere destroyed within the Zone after intimation to the Custom authorities or ! may be imposed by the adjudicating authority under Foreign Trade . destroyed outside the SEZ with the permission of Custom authorities, i
i” (Development and Regulation) Act, 1992. | | Replacement/ 9-A.18 (a). The provisions of | vi . paragraph 11.9 and 11.11 of the Policy relatin ||

Z with the permission of Custom authorities, i

i” (Development and Regulation) Act, 1992. | | Replacement/ 9-A.18 (a). The provisions of | vi . paragraph 11.9 and 11.11 of the Policy relatin ||
| SEZ unit may also be permitted by the Development Commissioner, 28) Renair of to export of replacement/ repaired goods would also apply ne | one time option, to debond on payment of duty on capital goods under Goods to SEZ units, save that, cases not covered by the provisions of | the prevailing EPCG Scheme, subject to the unit satisfying the eligibility | paragraph 11.9 and 11.11 will be considered on merits bythe il criteria of that Scheme and standard conditions, as per Para 9-A.13 of Development Commissioner. i the Handbook (Vol-I). .
i (b). Thebroughtgoodsbacksold infortherepair/replacementDTA and found tounderbe defectiveintimationmay beto | | Development Commissioner.
. . } ]
) . 48 49 i

. ) ) |

| , ) |

(c). Goods or parts thereof on being imported/ indigenously procured | ne (d). SEZ unit may be allowed by Customs/Central Excise authorities and found defective or otherwise unfit for use or which have been ” concemed to donate imported/ indigenously procured computer damaged or become defective after import/ procurement may be & and computer peripherals, including printer, plotter, scanner, returned and replacement obtained or destroyed.

enously procured computer damaged or become defective after import/ procurement may be & and computer peripherals, including printer, plotter, scanner, returned and replacement obtained or destroyed. In the event of monitor, key-board and storage units without payment of duty, replacement, the goods may be brought back from the foreign two years after their import/procurement and use by the units, to suppliers or their authorised agents in India or the indigenous recognized non-commercial educational institutions, registered suppliers. charitable hospitals, public libraries, public funded research and

(d). | development establishments, organisations of the Government of Goods may be transferred to DTA for repair/ replacement, India or Government of a State or Union Territory as per testing or calibration, quality testing and R & D purpose under |) Custom/ Central Excise notification issued in this regard. intimation to Customs authorities. Entitlement 9-A 23 (i) Developer of SEZ in the Private/Joint/State sector may import/ for SEZ procure from DTA specified goods without payment of duty

his regard. intimation to Customs authorities. Entitlement 9-A 23 (i) Developer of SEZ in the Private/Joint/State sector may import/ for SEZ procure from DTA specified goods without payment of duty

Administration 9A.19 SEZ will be under the administrative control of the Development Developer and subject to such conditions as may be notified by the | ofSEZ Commissioner. Government for the development of SEZ. | Setting f (ii) | SEZ developer shall be eligible for various entiti SEZ MsPrivate/up of 9-A.20 AGovernment SEZ may beas seno t upifiedinby thethepublic,Ministryprivate,of Commercejoint sectorandor byIndustry.state | provided for in the Income Tax Act for developing SEZ.ements as joint/Stateini The euistiog: Export Processing Zones (EPZs) may also be converted ; Transitional 9-A.24 An existing EPZ unit will have the follow: | Sector into SEZ by the Ministry of Commerce and Industry through issue of a e the following options: iseBe Arrangements |
Samples ; (a). It can opt for SEZ Scheme under this Chapter. On conversion, its | 9A.21 SEZ units may, on the basis of records maintained by them, and on eae ne gos unit shall be subsumed by its prior intimation to Customs authority: ea er the SEZ Scheme. The raw materials, components, consumable and finished goods lying in stock with
(a). supply or sell samples in the DTA for display/market promotion the unit at the time of conversion shall be taken as its opening | entitlements of the unit shall cease to exist from the date of |

). supply or sell samples in the DTA for display/market promotion the unit at the time of conversion shall be taken as its opening | entitlements of the unit shall cease to exist from the date of |

(b). Remove samples without payment of duty, on furnishing a conversionas notified by the Ministry of Commerce and Industry |) suitable undertaking to Customs authorities for bringing the good b). I can either convert into an EOU or de-bond. In both the cases, i
(c). Export samples, including through courier agencies. Samples the unit shall physically move out of the SEZ. | made in wax models, silver models and rubber moulds may also | be exported.
Sale of Un9A.22 (a). In case an SEZ unit is unable, for valid reasons, to utilize the | Utilised goods, including capital goods and spares, it may dispose them in it Material/ the DTA in accordance with the import policy in force and on Obsolete goods payment of applicable duties or export them. (b). Capital goods and spares that have become obsolete/surplus may | either be exported or disposed of in the DTA on payment of I] | applicable duties. The benefit of depreciation, as applicable, will be available in case of disposal in DTA. i
(c). No duty shall be payable if the goods are destroyed with the | permission of Customs authorities . !
| 51 |
|
50 882 DGFT/2001—5 | |

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50 882 DGFT/2001—5 | |

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CHAPTER (h) Supply of marine freight containers by 100% EOU (Domestic id ; freight containers—manufacturers) provided the said containers
DEEMED are exported out of India within 6 months or such further EXPORTS period as permitted by the Customs; and
Definition (i) Supply to projects funded by UN agencies. 10.1 "Deemed Exports" _fscountry,to those transactions in which the goods The benefits of deemed exports shall be available under paragraph (d) (e) (f), | Supplied WO TOE Neave tie. , and (g) only if the supply is made under the procedure of International
Categoriesof 10.2 The following categories of supply of goods by the main/ subCompetitive Bidding (ICB) provided the goods are manufactured in India:
Supply contractors shall be regarded : or ao under this Policy, Benefits for 10.3 Deemed exports shall be eligible for the following benefits in respect | . Deemed of manufacture and supply of goods qualifying as deemed exports:
(a) se ame — :lcence/DFRC . under. the Exports (a) Advance Licence for intermediate supply/ deemed export. |)1} (b) Supply of goods to Export Oriented Units (EOUs) or units (b) Deemed Exports Drawback. | located in Export Processing Zones (EPZs) or Special Economic Zone (SEZs) or Software Technology Parks (STPs) ic) Refund of Terminal_ Excise. Duty. {| or to Electronic Hardware Technology Parks (EHTPs); , |

n Export Processing Zones (EPZs) or Special Economic Zone (SEZs) or Software Technology Parks (STPs) ic) Refund of Terminal_ Excise. Duty. {| or to Electronic Hardware Technology Parks (EHTPs); , |

(c) Supply of capital goods to holders of licences under the Export | (d) supplyPromoti o fn Capitalgoods Gt o odsprojects (EPCG)financed scheme;by multilateral or | | bilateral agencies/funds as notified by the Department of Economic Affairs, Ministry of Finance under International iH Competitiveof Bidding in accordance with the procedures ||| for tenderthose evaluationagencies/ funds,without where including the legalthe agreementscustoms duty;provide ; |)
(e) | supply of capital goods, including in unassembled/ | disassembled condition as well as plants, machinery, : installationaccessories, purposestools, diestill andthe suchstage goodsof commercialwhich areproductionused for ! 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 i theof suchMinistrygoodsofatFinance,zero customsby a dutynotifi c ation,oupledpermitswith the theextensionimport 3 | | of it
(g) Supplybenefitsof goods under thisto the chapterpower to and domesticrefineries supplies;not covered in (f) | above. | |
|
an 882 DGFT/2001--5 53 | |

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er to and domesticrefineries supplies;not covered in (f) | above. | |

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an 882 DGFT/2001--5 53 | |

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----- Start of picture text ----- wo CHAPY1 ti Export of !|.7 Goods imported, in accordance with this Policy, may be exported ate Imported in the same or substantially the same form without a licence EXPORTS Goods provided that the item to be imported or exported is not : mentioned as restricted for import or export in the ITC(HS). Free Exports of such goods imported against payment in freeiy Exports 0 All goods may be exported without any restriction except to the convertible currency would be permitted against payment in freely extent such exports are regulated by ITC(HS) or any other convertible currency. provision of this Policy or any other law for the time being in force. The Director General of Foreign Trade may, however, 11.8 Goods, including those mentioned as restricted item for import specify through a Public Notice such terms and conditions or export (except prohibited items) in ITC(HS), may be imported according to which any goods, not included in the ITC(HS), under Customs Bond for export in freely convertible currency may be exported without a licence.

ted items) in ITC(HS), may be imported according to which any goods, not included in the ITC(HS), under Customs Bond for export in freely convertible currency may be exported without a licence. Such terms and conditions without a licence. may include Minimum Export Price (MEP), registration with specified authorities, quantitative ceilings and compliance with Export of 11.9 Goods or parts thereof on being exported and found other laws, rules and regulations. Replacement defective/damaged or otherwise unfit for use may be replaced Denomination Goods free of charge by the exporter and such goods shall be allowed of 11.2 All export contracts and invoices shall be denominated in freely Clearance by the customs authorities provided that the Export convertible currency and export proceeds shall be realised in replacement goods are not mentioned as restricted items for Contracts freely convertible currency, Contracts for which payments are exports in ITC(HS). received through the Asian Clearing Union (ACU) shall be denominated in ACU Dollar. The Central Government may relax 11.10 Deleted the provisions of this paragraph in appropriate cases. Export contracts and Invoices can be denominated in Indian rupees Export of 11.11 Goods or parts thereof on being exported and found defective against EXIM Bank/: Government of India line of credit. Repaired damaged or otherwise unfit for use may be imported for repair Realisation ; Goods and subsequent re-export.

and found defective against EXIM Bank/: Government of India line of credit. Repaired damaged or otherwise unfit for use may be imported for repair Realisation ; Goods and subsequent re-export. Such goods shall be allowed clearance Export of 11.3 If an exporter fails to realise the export proceeds within the time without a licence and in accordance with customs notification . specified by the Reserve Bank of India, he shall, without prejudice issued in this behalf. Proceeds 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 11.12 Deleted ) Act, the Rules and Orders made thereunder and the provisions of ; this Policy. é 11.13 Deleted Export ofGifts 11.4 Goods, __ including edible items, of value not exceeding Private 11.14 Private bonded warehouse exclusively for exports may be set up in Rs.1,00,000/- in a licensing year, may be exported as a gift. Bonded DTA as per the terms and conditions of the notifications issued by However, items mentioned as restricted for exports in ITC(HS) Warehouses Department of Revenue. Such warehouse shall be entitled to | shall not be exported as a gift, without a licence, except in the for Exports procure the goods from domestic manufacturers without payment case of edible items. of duty.

shall be entitled to | shall not be exported as a gift, without a licence, except in the for Exports procure the goods from domestic manufacturers without payment case of edible items. of duty. The supplies made by the domestic supplier to the Export notified warehouses shall be treated as physical exports provided ) Spares of 11.5 Warrantyequipment,spares,machinery,whetherautomobilesindigenousor anyor imported,other goodsofmayplant,be the payments for the same are made in free foreign exchange. ) 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. } Export of 11.6 Bonafide personal baggage may be exported either along with the Passenger Passenger or, if unaccompanied, within one year before or after | Baggage the passenger's departure from India. However, items mentioned as Restricted in ITC(HS) shall require a licence, except in the case of edible items. 54 55 ----- End of picture text -----

The level of export export performance for the purpose for the purpose the purpose purpose of recognition recognition shall be as per the be as per the as per the per the the table below:

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pose of recognition recognition shall be as per the be as per the as per the per the the table below:

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----- Start of picture text ----- CMAr) Aen hé The level of export export performance for the purpose for the purpose the purpose purpose of recognition recognition shall be as per the be as per the as per the per the the , table below: EXPORTHOUSES, TRADING HOUSES, STAR TRADING HOUSES AND AR TRADING HOUSES pe a i acres SUPERST. F. | Category Average FOB value | Average | NFE earned | FOB value | during the | NFE | during the | | during the \ preceding | earnings preceding | Objective 12.1 The objective of the scheme is to recognise established exporters as = licensing | made during | licensing Export House, Trading House, Star Trading House and Super Star | td pose in | the year, in Trading House with a view to building marketing infrastructure and nee Upees ti ie Rupees expertise required for export promotion. Such Houses should operate as | Ree in ‘ eb highly professional and dynamic institutions and act as important METER ont i. | instruments of export growth.

pertise required for export promotion. Such Houses should operate as | Ree in ‘ eb highly professional and dynamic institutions and act as important METER ont i. | instruments of export growth. ! x id } | Rupees | , | Eligibility 12.2 Merchant as well as Manufacturer exporters, Service providers, Export Sa i | T E S fs hae Ih fay ie Oriented Units (EOUs)/ units located in Export Processing Zones | EXPORT HOUSE | 15 crore | 22 crore | 12crore | 18 crore | (EPZs)/ Special Economic Zone(SEZ’s) /Electronic Hardware TRADING HOUSE | 75 crore | {12cro | 62 core | 90 crore| Technologyeligible for suchParksrecognition.(EHTPs)/ Software Technology Parks (STPs) shall be || STARHOUSE TRADING Jceo | ear,| ieee || 450 aon iq| Criterionfor 12.3 — The eligibility criterion for such recognition shall be on the basis of the |esTRADING STAR HOUSE _|| 1125 crore| |16 80 crore yeeDae 1350 crore FOB/NFE value of export of goods and services, including software Recognition Leee exports made directly, as well as on the basis of services rendered by the Calculation 12.6 For the purpose of calculation of the net foreign exchange earned on service provider during the preceding three licensing years or the of Net exports, the value of all the licences including the value of 2.5 times preceding licensing year, at the option of the exporter.

e provider during the preceding three licensing years or the of Net exports, the value of all the licences including the value of 2.5 times preceding licensing year, at the option of the exporter. The exports Foreign of the DEPB Credit earned/ granted and the value of duty free gold/ made, both in free foreign exchange and in Indian Rupees, shall be taken Exchange silver/ platinum taken from nominated agency or from foreign into account for the purpose of recognition. supplier shall be deducted from the FOB value of exports made by the person. However, EPCG licences and the value of licences surrendered Exports 12.4 | The exports made by a subsidiary of a limited company shall be counted during the validity of licence shall not be deducted. made by towards export performance of the limited company for the purpose of J Subsidiary recognition. For this purpose, the company shall have the majority share Weightage 12.7 For the purpose of recognition, weightage shall be given to the following Company holding . in the subsidiary§ company. fo exports Categories of exports provided such exports are made in freely convertible currency: ps eos 12.5 Theeeeapplicantth Giveis Sbiaterequiredb8 dwto achieveoer ionthethaprescribed average export — (a) Triple weightage on FOB or NFE on the export of products 3 manufactured and exported by units in the Small Scale Industry (a) | Deemed exports and exports under paragraph | 1.7 shall not be (SSI)/Tiny sector/Cottage Sector and double weightage on counted for export performance.

by units in the Small Scale Industry (a) | Deemed exports and exports under paragraph | 1.7 shall not be (SSI)/Tiny sector/Cottage Sector and double weightage on counted for export performance. FOB or NFE NFE to merchant exporter exporting products reserved ----- End of picture text -----

(a) Triple weightage on FOB or NFE on the export of products manufactured and exported by units in the Small Scale Industry (SSI)/Tiny sector/Cottage Sector and double weightage on FOB or NFE NFE to merchant exporter exporting products reserved for SSI units and manufactured by units in the Small Scale Industry (SSI)/Tiny sector/Cottage Sector. The facility under this paragraph shall not be available to units exporting gems & jewellery products.

(b) Deleted

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882 DGFT/2001—7A =

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(b) Triple weightage on FOB or NFE on the export of products Facilities 12.10 Ali status holders shall be entitled to such facilities as specified in manufactured and exported by the handlooms and handicraft Chapter-12 of the Handbook (Vol.1). prelateoAeeta ger dg ore Transitional 12.11 Status holders shall continue to hold the recognition accorded to them NFE to merchant exporter exporting products manufactured by Arrangement for the period for which such recognition was accorded. the handlooms and handicraft sector (including handloom made silk products), hand knotted carpets, carpets made of 12.12 Deleted .
(c) Manutfacturi 12.12 (a) Manufacturing companies or Industrial houses with an annual Double weightage on FOB or NFE for project exports. ng manufacturing turnover of Rs.300 crores and Rs.1,000 crores in
(d) Companies/ the preceding licensing year shall be recognised as Star Trading Double weightage on FOB or NFE on export of goods Industrial House and Super Star Trading House respectively on signing a manufactured in North Eastern States. Houses Memorandum of Understanding in the prescribed form for

or NFE on export of goods Industrial House and Super Star Trading House respectively on signing a manufactured in North Eastern States. Houses Memorandum of Understanding in the prescribed form for

(e) achieving physical exports as currently prescribed for these Double weightage on FOB or NFE on export to such countries categories over a period of next three years. Similarly, as listed in Appendix-33 of the Handbook (Vol. 1). companies/project exporters, domestic service providers with
(f) annual turnover of Rs.100 crores or more in the preceding Triple weightage on FOB or NFE on the export of products licensing year shall be recognised as Export House and manufactured and exported by The manufacturing units International Service Export House respectively on signing a registered with KVIC or KVIBs. However, such units shall not Memorandum of Understanding, in the prescribed form, for be entitled for the weightage given in sub paragraph (a) and (b) achieving physical exports as currently prescribed for this category above, over a period of next three years.
(g) Double weightage on FOB or NFE on exports made by units (b) Service providers shall be entitled to recognition as Service Export having ISO 9000(series) or IS/ISO 9000 (series) or ISO House, International Service Export House, International Star 14000 (series) or WHO GMP or HACCP or SEI-CMM Level Service Export House, International Super Star Service Export 2 or Q mark (only for marine products) certification. House on earning free foreign exchange as given in paragraph

CCP or SEI-CMM Level Service Export House, International Super Star Service Export 2 or Q mark (only for marine products) certification. House on earning free foreign exchange as given in paragraph

(h) Double weightage on FOB or NFE on exports of bar coded 15.7 of the Policy. products using international symbologies/ numbering system. 12.13 Deleted
(i) Double weightage on FOB or NFE on export of goods | Golden 12.14 Exporters who have attained Export House, Trading House, Star manufactured in Jammu and Kashmir. f Status Trading Houses and Super Star Trading Houses status for three terms or i Certificate more and continue to export shall be eligible for golden status certificate
Recognition which would enable them to enjoy the benefits of status certificate for 12.8 With a view to encouraging participation of State Governments and irrespective of their actual performance thereafter as per the guidelines
) State Union Territories in export promotion, one State corporation issued in this regard from time to time. Corporations nominated by the respective State Government/Union Territory may be recognized as an Export House, even though the criterion for such suchrecognition is not fulfilled by it. This benefit shall be available only for be specifiedperiod fromand intimeaccordanceto time. with such terms and conditions as may
| Validity 12.9 Status Certificate shall be valid for a period of three years starting from Period Ist April of the licensing year during which the application for the grant

d conditions as may

| Validity 12.9 Status Certificate shall be valid for a period of three years starting from Period Ist April of the licensing year during which the application for the grant
. of such recognition is made, unless otherwise specified. On the expiry of such 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, the status holder shall be eligible to | claim the usual facilities and benefits.. | | 59 . 98 882 DGFT/2001—7B : q. )

| ; . ) | ) \

ii
|| \ |
CHAPTER is Non-protit, 13.4 The EPCs are non-profit organisations registered under the Companies I Autonomous Act or the Societies Registration Act, as the case may be.
XPORT PROMOTION COUNCILS and
E. Protessional |
Basic 13.1 The basic objective of Export Promotion Councils is to promote and 13.5 The EPCs shall be autonomous and regulate their own affairs. However, Objectives develop the exports of the country. Each Council is responsible for the if the Central Government frames uniform bylaws for the constitution Role and promotion of a particular group of products, projects and services. The and/or for the transaction of business for EPCs, they shall adopt the | Functions listofExport Promotion Councils (EPCs) and specified Song sree same with such modifications as Central Government may approve | which shall be regarded as EPCs are given in Appendix -31 of the having regard to the special nature or functioning of such EPC. The Handbook (Vol.1).

odifications as Central Government may approve | which shall be regarded as EPCs are given in Appendix -31 of the having regard to the special nature or functioning of such EPC. The Handbook (Vol.1). EPCs shall not be required to obtain the approval of the Central | Government for participation in trade fairs, exhibitions etc. and for

13.2 The main role of the EPCs is to project India's: image abroad she: sending sales teams/ delegations abroad. The Ministry of Commerce and | supplier of high quality goods and services. In particular, the shall Industry/ Ministry of Textiles of the Government of India, as the case encourage and monitor the observance of international standards * may be, would interact with the Managing Committee of the Council specifications by exporters. The EPCs shall keep abreast of the trends concemed, twice a year, once for approving their annual plans and | assist their members in taking advantage of such opportunities in order performance. \ to expand and diversify exports. |
13.3 The major functions: of the EPCs are: 13.6 EPCsIn orderfunctionto giveasaprofessionalboost and impetusbodies. toForexports,this purpose,it is imperativeexecutivesthatwiththea || (a) reeer apiebalky useful, .Inf orma4ie aSr aeeeee a marketprofess i ngonal andbackgroundhaving experiencein commerce,in governmentmanagementand industryand internationalshould be their members in developing and increasing their exports; brought into the EPCs.

i ngonal andbackgroundhaving experiencein commerce,in governmentmanagementand industryand internationalshould be their members in developing and increasing their exports; brought into the EPCs.

(b) To offer professional advice to their members ;in areas such as Government 13.7 The EPCs may be provided financial assistance by the Central technology upgradation, quality and design improvement, support Government. standards and specifications, product development, innovation etc; Registration 13.8 An exporter may, on application, register and become a member of an |
(c) : ‘3 P cumExport Promotion Council. On being admitted to membership, the ) =P paaeten siaPP craf its mn ErS, SHEA Fa Membership applicantCertificate shall(RCMC)be grantedof the EPCforthwithconcerned,Registration-cum-subject to suchMembershipterms and = |
(d) To organise participation in trade fairs, exhibitions and buyerbe COM IRONE a at Pe re ae ene seller meets in India and abroad; Prospective/potential exporters may also, on application, register and become an associate member of an Export Promotion Council.
(e) Te pivoune urlcdce Lecieen! ses.teoriind....comoaniéi and the Government both at the Central and State levels; and
(f) To build a statistical base and provide data on the exports and \ imports of the country, exports and imports of their members, as well as other relevant international trade data. 4
60 61 f
| epee
CHAPTER i i oa
BRAND PROMOTION AND QUALITY —

and \ imports of the country, exports and imports of their members, as well as other relevant international trade data. 4

60 61 f
| epee
CHAPTER i i oa
BRAND PROMOTION AND QUALITY —
Quality Awareness 14.1 The Central Government aims Central Government aims Government aims aims to encourage manufacturers and exporters manufacturers and exporters and exporters exporters Campaign to attain internationally accepted standards accepted standards standards of quality quality for their products. their products. products. The Central Central Government will extend support and support and and assistance to trade and and industry to launch launch a nationwide programme on quality awareness awareness and to promote the concept of total quality management. of total quality management. total quality management. quality management. management.
epee he Director General Foreign Trade may take action against the exporter
CHAPTER i i oa - importer concemed in accordance with the provisions of the Act, the
BRAND PROMOTION Rules and Orders made thereunder and this Policy. | AND QUALITY — _ wey’ Wah the oleciite ek retaotiag wore of branded peOAUGS: |

accordance with the provisions of the Act, the

BRAND PROMOTION Rules and Orders made thereunder and this Policy. | AND QUALITY — _ wey’ Wah the oleciite ek retaotiag wore of branded peOAUGS: |
Quality Promotion Committee has been constituted for identification of such products and Awareness 14.1 The Central Government aims Central Government aims Government aims aims to encourage manufacturers and exporters manufacturers and exporters and exporters exporters upon recognition of such brands by the Committee, the benefits of | Campaign to attain internationally accepted standards accepted standards standards of quality quality for their products. their products. products. paragraph 1 4.4 shall become available for exports of such brands. | The Central Central Government will extend support and support and and assistance to trade and and | industry to launch launch a nationwide programme on quality awareness awareness and to Bar Coding 14.8 It is the endeavor of the Central Government to enhance export | promote the concept of total quality management. of total quality management. total quality management. quality management. management. Using competitiveness of Indian products and to promote compliance with |

concept of total quality management. of total quality management. total quality management. quality management. management. Using competitiveness of Indian products and to promote compliance with |

State-Level International prevalent international best practices. The National IT Task Force has Programmes 14.2 The Central Government will encourage and assist State Governments in Symbologies/ recommended adoption of Bar Coding for all Indian Products within five thelaunchingsmall scalesimilarandprogrammeshandicraft sectors.in their respective States, particularly for NumberingSrotene years. |
Test : Bar Coding, using international Symbologies/Numbering Systems, would | Houses 14.3 The Central Government will assist in the modernisation and upgradation enable timely and accurate capture of product information and its | of test houses and laboratories in order to bring them at par with communication across the supply chain ahead of the physical product i) international standards. flow. This, in tum, would result in wide ranging benefits, including
RewardsAnd lowering of inventory costs, lower overall supply chain costs and hence | Benefits 14.4 Due recognition will be given to manufacturers/ processors who have reduced costs for Indian products, increasing efficiency of Indian industry | acquired ISO 9000 (series) or IS/ISO 9000 (series) or ISO and adherence to stringent quality assurance norms through product . 14000(series) or HACCP or WHO-GMP or SEI CMM level 2 and above traceability. or Q mark (only for marine products) accredition/certification. Similarly, |

t quality assurance norms through product . 14000(series) or HACCP or WHO-GMP or SEI CMM level 2 and above traceability. or Q mark (only for marine products) accredition/certification. Similarly, |

! exporter exporting products with quality trademarks shall be recognised. Bar Coding 14.9 With the ultimate objective of facilitating adoption of bar coding for all | A list of agencies authorised to issue such certificates is given in ForExport Of products using International Symbologies/ Numbering Systems, all Appendix-32B of Handbook (Vol.1). The export of such products Retail exports of finished and packaged items meant for retail sale shall which are recognised as branded by an Inter-Ministerial Committee shall Products. incorporate bar codes following International Symbologies/Numbering Appendix-28Anot be subject toof anyHandbook value cap(Vol.1).for the purposeThe supply of DEPBof brandedas prescribedproductsin Systems from a date to be notified by DGFT. | to identified departmental store chains shall be encouraged. 14.10 Deleted |
Quality 14.5 The Regional Sub-Committee on Quality Complaints (RSCQC) set up at Complaints/ the Regional Offices of the Directorate General of Foreign Trade shall Disputes investigate quality complaints received from foreign buyers. The guidelines for settlement of quality complaints, in particular, and such , other complaints, in general, is given in Appendix 50 of Handbook (Vol.1).

ty complaints received from foreign buyers. The guidelines for settlement of quality complaints, in particular, and such , other complaints, in general, is given in Appendix 50 of Handbook (Vol.1).

14.6 If it comes to the notice of the Director General of Foreign Trade or he has reason to believe that an export or import has been made in a manner gravely prejudicial | (i) to the trade relations of India with any foreign country; (ii) to the interest of other persons engaged in exports or imports; |
| (iii) has brought disrepute to the credit or the goods of the country; | | /
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----- Start of picture text ----- CHART Ei “as Status 15.7 Service providers shall be eligible for recognition as Service Export House, International Service Export House, International Star Service EXPORT Export House, International Super Star Service Export House on OFSERVICES achieving the performance level as mentioned below: Definition Category | Average Free Average | ee 15.1 “Services” include all the 161 tradable services covered under the free | foreign NFE earned General Agreement on Trade in Services where payment for such foreign | exchange | earned during the | Ps Paging aftaaa A list of services is given: exchange | earning | made | preceding | # NPREREY 29 OF FAOOK {Yt}.

ade in Services where payment for such foreign | exchange | earned during the | Ps Paging aftaaa A list of services is given: exchange | earning | made | preceding | # NPREREY 29 OF FAOOK {Yt}. earning | during | during the| licensing | Theservicesservice providers as defined in paragraph 3.48, rendering during the eyreceding | year, in listed in Appendix-54 shall be entitled for the facilities the | Preceding three | Rupees | mentioned hereafter. preceding| licensing | licensing | EPCG | three year, in | years, in | Scheme 15.2 The service providers shall be eligible for the facility of EPCG scheme | licensing \ Rupees Rupees as described in chapter 6 of the Policy. The provisions of paragraph | years, in | 6.5(vii) shall also extend to the service providers availing licences | Rupee EOU/EPZ/SEZ/ STP 15.3. TheEQU/EPZ/SEZ/STPservice providersschpeshallas renalsogiven beinrea!chaptereligible97 foras of nethereieyfacility5 of eee— ao -rectie ee—dee—— | ati unk —| has " INTERNATIONAL [30 crores | 15 crores | 25 crores | SERVICE EXPORT | | | | Passenger 15.4 Service providers may import drawings, designs, integrated circuits -HOUSE = or | —— ———— ImportBaggage ofandserviceslayout designs,as a pa partsoftwareof passengerpasse in diskettesbbaggageandwithouti CDs arelatedlicencei to;

rawings, designs, integrated circuits -HOUSE = or | —— ———— ImportBaggage ofandserviceslayout designs,as a pa partsoftwareof passengerpasse in diskettesbbaggageandwithouti CDs arelatedlicencei to; their line |EXPORTHOUSE| po Soy Lig|100=| crores | 150___ crores1 753 croresasta aa| 125 ee Of 15.5 Service providers shall be entitled to import restricted items upto | INTERNATIONAL | 300 crores | 450 crores | 225 crores | 375 crores Restricted 10% of the foreign exchange earned by them during the preceding SUPER STAR Items licensing year for import of essential goods related to their line of SERVICE EXPORT | business, including office and other equipment required for their own | HOUSE ainaeoe’ professional use. Sal | eas Importer The service status holders indicated above shall be entitled to all the facilities Exporter 15.6 The service providers shall be required to obtain an IEC in terms of mentioned in paragraph 12.10 of the Policy. Code paragraph 4.9 of Policy read with paragraph 4.7 of Handbook (Vol.1). 15.8 Deleted 15.9 Deleted ----- End of picture text -----

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----- Start of picture text ----- ELSES ee ee ee ee ee | i i= | why CHAPTER -18 Daty 16.4 The agriculture exporter shall be entitled to the facility for import | Exemption/ of inputs like fertilizers, pesticides, insecticides, packing material | Remission etc. under Advance Licence/DFRC/DEPB scheme as given in : AGRICULTURAL EXPORTZONES Scheme Chapter-7 of the Policy subject to the eligibility criteria and conditions enumerated under the scheme. | Objective 16.1 In to aprovidingfast changingremunerative internationalreturnstradeto environmentthe farming andcommunity with a viewin a Status . 16.5 The agri exporter shall be eligible4 for recognition as Export | sustained House/Trading House/Star Trading House/ Super Star Trading manner, efforts will be made to provide improved access H hieving the performance level as mentioned below to the produce/ products of the Agriculture and Allied sectors in OUSE ON ACHIEVINE He F : the international market. | Agri Export 16.2 State Governments may identify product specific Agri export zone Category Average | FOB value| Average NFE Zone forgeographicallycomprehensive end : ps niacontigupackagek o uslagsarea.of forservicesPteState sGovernmentprovided specific productsbymayallevolve iveState a FOBse sad value \ during—.

ge NFE Zone forgeographicallycomprehensive end : ps niacontigupackagek o uslagsarea.of forservicesPteState sGovernmentprovided specific productsbymayallevolve iveState a FOBse sad value \ during—. the NFEoe: eardurige n ged the Government Agencies, State Agricultural Universities and all preceding icensing ma id pi : gs institutions and agencies of the Union Government for intensive three year, in during the licensing delivery in these zones. licensing \ Rupees preceding \ year, in years, in three Rupees | Such services which would be managed and co-ordinated by State Rupees licensing Government would include provision of pre/post harvest years, in treatment and operations, plant protection, processing, packaging, R - storage and related research & development, etc. APEDA will upees || supplement,Governments forwithin facitatingits schemes such exports.and provisions, efforts of State Pe te Pe a ey EPCGScheme 16.3 Agriculture exporters shall be eligible for the facility of EPCG EXPORT 4 crores | S crores | J crores | 5 crores scheme as described in Chapter-6 of the Policy.

e Pe te Pe a ey EPCGScheme 16.3 Agriculture exporters shall be eligible for the facility of EPCG EXPORT 4 crores | S crores | J crores | 5 crores scheme as described in Chapter-6 of the Policy. The export HOUSE obligation shall be determined in accordance with paragraph 6.2 of the Policy but the licence holder shall not be required to TRADING 20 crores | 30 crores| 15 crores | 25 crores maintain the average level of exports as specified in sub paragraph HOUSE 6.5(v) of the Policy. Such exporter shall have the facility to move or to shift the capital STAR 100 150 75 crores \ 125 crores goods within the zone provided he maintains accurate record of TRADING crores crores such movements. However such equipments shall not be sold or HOUSE leased by the licence holder. This facility shall also be available to service providers, setting up common infrastructural facilities ; such as sorting, grading, polishing, packaging, cold storage, 4 SUPER STAR 500 450 | 225 crores| 375 crores transport equipment/ refrigerated vans, vapour treatment heat f TRADING crores crores treatment plant, X-ray screening facility etc. HOUSE The units setup in the notified Agri Export Zone shall be entitled ” to the benefits available under the scheme. A service provider in In addition to the double weightage available under paragraph the Agri Export Zone may import equipment under the EPCG . 12.7, the double weightage on FOB or NFE on the export of scheme for supplying services to agri exports.

age available under paragraph the Agri Export Zone may import equipment under the EPCG . 12.7, the double weightage on FOB or NFE on the export of scheme for supplying services to agri exports. The export agriculture product for recognition as status holders shall be ' obligation may be offset by the service provider by earning foreign available. exchange in lieu of services rendered. ----- End of picture text -----

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----- Start of picture text ----- Information Requirements ----- End of picture text -----

16.6 A database on agricultural products and markets including aspects of commercial intelligence relevant to exports will be established. Assistance shall be provided to the exporters, growers’ organisations, trade association for conducting surveys/ feasibility studies, market studies etc.

ee. Uzi APPENDIA - i

MINIMUM NFEP AND EP REQUIREMENT UNDER THE EOU/EPZ/EHTP/STP SCHEME (PARAGRAPH 9.5 OF THE POLICY).

Name of the sector Minimum | Minimum EP for five years NFEP

A. MANUFACTURING/ PROCESSING SECTOR

(1) (i) Units with actual Positive US $ 3.5 Million or 3 times the investment in plant and CIF value of imported capital machinery, both imported and goods whichever is higher, indigenous of Rs.5 crore and above.

(I1)(i) Electronics Hardware

Positive

(ii) Agriculture, aquaculture, Positive animal husbandry, horticulture, pisciculture, viticulture, poultry and sericulture.

(iii) Biotechnology

-do-

US $ 1.00 Million 3 times the CIF value of imported capital goods whichever is higher. -do| US$ 0.50 million or 3 times the CIF value of imported capital goods, whichever is higher

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----- Start of picture text ----- | (iv) Toys all kind -do- -do- | (v) Floriculture US $ 0.25 Million or 3 times the CIF value of imported capital | goods, whichever is higher | (vi) Computer software and IT 10% -do- | enabled Services ----- End of picture text -----

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(111) Gem and jewellery Diamond Gold/Platinum/Silver (viii) Cut and polished diamonds 7% US $ 1 Million or 3 times the CIF (i) Gold/platinum/silver 3% US $ 1 Million or 3 times the CIF (with per carat realization of value of imported capital goods, unstudded chains and bangles or value of imported capital goods, more than US$ 575 FOB whichever is higher. combination there of whichever is higher. manufactured by fully (ix) Cut and polished diamonds 15% mechanised process.

s or value of imported capital goods, more than US$ 575 FOB whichever is higher. combination there of whichever is higher. manufactured by fully (ix) Cut and polished diamonds 15% mechanised process. (with per carat realization of -domore than US $ 400 and upto (ii)Gold/Silver/Platinum 3% -doUS $ 575 FOB) 20% medallions, coins (excluding the -docoins of the nature of legal (x) Cut and polished diamonds tender) and other articles. (with per carat realization of more than US $ US $ 260 (iii) Gold/siliver/Platinum 3% -doFOB and upto US $ 400 FOB) findings, moundings 25% manufactured by mechanised -doprocess. (xi) Cut and polished diamonds (with per carat realization of jewellery and articles or FOB). (iv)combination Plain gold/platinum/silverthereof and 7% -domore than US $ upto US $ 260 ornaments like Mangalsutra B. TRADING containing gold and black beads, imitation stones, cubic zirconia (i) Trading units including Gems Positive | US $ 1.00 Million or 3 times the etc. only but excluding and Jewellery units. CIF value of imported capital diamonds, precious & semigoods whichever is higher precious stones. (v) repair/remake of plain Gold/ 7% -doplatinum/silver jewellery C. SERVICES 10% US $ 0.50 Million or 3 times the ( Other than IT enable services ) CIF value of imported capital (vi) Studded gold/platinum/ 10% -dogoods, whichever is higher silver jewellery and articles eaeee thereof or combination thereof. : D. All Others value of imported capital goods, (vii) Repair/remake of gold/ 10% -dowhichever is higher. platinum silver studded jewellery 71 70

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