ExportExport--Import Bureau Of IndiaImport Bureau Of IndiaExportExport--Import Bureau Of IndiaImport Bureau Of India

Welcomes Welcomes

Participants ofParticipants of

WESCONWESCON--20142014

ExportExport--Import Bureau Of India Import Bureau Of India

The government of India offers The government of India offers various Schemes to Exporters to various Schemes to Exporters to improve their ability to compete improve their ability to compete improve their ability to compete improve their ability to compete in the International Market & in the International Market & Offer quality products at a Offer quality products at a reasonable price.reasonable price.

22

Government Schemes to Government Schemes to support exportssupport exports

Exemptions from Sales Tax/ Excise DutiesExemptions from Sales Tax/ Excise Duties

Duty DrawbackDuty Drawback

Advance AuthorizationAdvance Authorization

Duty Free Import AuthorizationDuty Free Import AuthorizationDuty Free Import AuthorizationDuty Free Import Authorization

Export Promotion Capital Goods SchemeExport Promotion Capital Goods Scheme

Focus Market SchemeFocus Market Scheme

Focus Product SchemeFocus Product Scheme

Market Linked Focus Product SchemeMarket Linked Focus Product Scheme

33

SALES TAX EXEMPTIONSSALES TAX EXEMPTIONS

MANUFACTURERMANUFACTURER-- EXPORTEREXPORTER

Exports by Manufacturers are exempted from VAT/Sales Tax. Exports by Manufacturers are exempted from VAT/Sales Tax. Once Export Order is Once Export Order is executed,theexecuted,the manufacturer furnishes proof ofmanufacturer furnishes proof ofExports. [ Copy of S/B, B/L / AWB , BRC, Export Invoice duly certified byExports. [ Copy of S/B, B/L / AWB , BRC, Export Invoice duly certified byExports. [ Copy of S/B, B/L / AWB , BRC, Export Invoice duly certified byExports. [ Copy of S/B, B/L / AWB , BRC, Export Invoice duly certified byCustoms, etc., ]Customs, etc., ]

MERCHANT EXPORTER MERCHANT EXPORTER

Submits form Submits form ––H to supporting manufacturer/supplier. H to supporting manufacturer/supplier. Copy of B/L / AWB and Mate Receipt. Copy of B/L / AWB and Mate Receipt.

44

EXCISE DUTY EXEMPTIONSEXCISE DUTY EXEMPTIONS

MANUFACTURERMANUFACTURER-- EXPORTER EXPORTER

Executes Surety/Security Bond and Exports under UTExecutes Surety/Security Bond and Exports under UT--1 1

Proof of Exports Proof of Exports

55

Submits Submits

AREARE--I/AREI/ARE--IIII

Export Invoice duly certified by customsExport Invoice duly certified by customs

Copy of Shipping BillCopy of Shipping Bill

Copy of Bills of LadingCopy of Bills of Lading

Mate ReceiptMate Receipt

EXCISE DUTY EXEMPTIONSEXCISE DUTY EXEMPTIONS

MERCHANT EXPORTER MERCHANT EXPORTER

Supported by Supported by ExciseeExcisee Manufacturer/SupplierManufacturer/Supplier

Executes CTExecutes CT--1 with concerned range 1 with concerned range

After exports submits After exports submits

AREARE--I /AREI /ARE--IIII

Invoice, Packing List, duly certified by Customs. Invoice, Packing List, duly certified by Customs.

Bills of Lading Bills of Lading

Copy of Shipping bill Copy of Shipping bill

66

DUTY DRAWBACK SCHEME DUTY DRAWBACK SCHEME

DutyDuty drawbackdrawback isis defineddefined asas thethe rebaterebate ofof dutyduty chargeablechargeable onon anyany importedimported oror

excisableexcisable materialmaterial usedused inin thethe manufacturemanufacture ofof goodsgoods exportedexported fromfrom IndiaIndia..

TheseThese areare calculatedcalculated OnOn thethe basisbasis ofof averageaverage consumptionconsumption ofof inputs,inputs, dutiesduties &&

taxestaxes paid,paid, quantityquantity ofof wastagewastage && exportexport priceprice ofof exportedexported productsproducts..

TheseThese areare givengiven eithereither onon quantityquantity basisbasis (per(per kg)kg) oror onon adad valoremvalorem basisbasis (as(as %%

ofof FOBFOB value)value) && areare reviewedreviewed andand revisedrevised periodicallyperiodically..

ToTo AvailAvail DutyDuty DrawbackDrawback

ExporterExporter needsneeds toto mentionmention DrawDraw BackBack SrSr.. NoNo.. inin ShippingShipping BillBill withwith theirtheir BankBank

AccountAccount NumberNumber..

TheThe samesame isis directlydirectly creditedcredited intointo youryour BankBank AccountAccount oror offeredoffered byby DemandDemand

DraftDraft ..

77

ADVANCE AUTHORISATIONSADVANCE AUTHORISATIONS

AdvanceAdvance licenselicense (authorization(authorization )) isis issuedissued toto

allowallow dutyduty freefree importimport ofof inputs,inputs, whichwhich areare physicallyphysically

incorporatedincorporated inin exportexport productproduct..[[ WhereWhere SIONSION isis fixed]fixed]

TheseThese schemesschemes areare :: AdvanceAdvance AuthorizationAuthorization ,Duty,Duty FreeFree

ImportImport AuthorizationAuthorization (DFIA)(DFIA) ,Advance,Advance licenselicense..ImportImport AuthorizationAuthorization (DFIA)(DFIA) ,Advance,Advance licenselicense..

HoldersHolders areare exemptedexempted fromfrom paymentpayment ofof::--

CustomsCustoms duty,duty,

AdditionalAdditional customscustoms dutyduty

AntiAnti dumpingdumping dutyduty

EducationEducation cesscess

SafeguardSafeguard dutyduty..

88

ADVANCE AUTHORISATIONSADVANCE AUTHORISATIONS

The scheme allows to club the Advance Authorisation issuedThe scheme allows to club the Advance Authorisation issued-- Advance Authorisation can be issued for the following:Advance Authorisation can be issued for the following:

Physical exportsPhysical exportsIntermediate suppliesIntermediate suppliesDeemed exportsDeemed exportsDeemed exportsDeemed exports

--An Advance License contains:An Advance License contains:The names and description of items to be imported and The names and description of items to be imported and exported/supplied.exported/supplied.The quantity of each item to be imported or wherever the quantity The quantity of each item to be imported or wherever the quantity cannot be indicated, the value oft he item shall be indicatedcannot be indicated, the value oft he item shall be indicatedThe aggregate CIF value of imports.The aggregate CIF value of imports.The FOB/FOR value and quantity of exports/suppliesThe FOB/FOR value and quantity of exports/supplies. .

99

Duty Free Import Authorisation Duty Free Import Authorisation No norms No norms

Scheme offer for :Scheme offer for :--

Physical exportsPhysical exports

Intermediate suppliesIntermediate supplies

Deemed exportsDeemed exports

Exporter Justifies input material with wastage norms.Exporter Justifies input material with wastage norms.

Non Transferable DFIA issuedNon Transferable DFIA issued

1010

EXPORT PROMOTION CAPITAL EXPORT PROMOTION CAPITAL GOODS SCHEMEGOODS SCHEME

What are capital goods?What are capital goods?Capital goods are the things you need ,in order to manufacture your productsCapital goods are the things you need ,in order to manufacture your products

or give your services.(including spares for pre production, production and postor give your services.(including spares for pre production, production and post

production)production)

Examples: Foundry Equipments, Advanced turning and Lathe Machines,Examples: Foundry Equipments, Advanced turning and Lathe Machines,

Presses, expensive lab instruments Sophisticated computerPresses, expensive lab instruments Sophisticated computer--server for your server for your

Call center etc.Call center etc.

What is Export Promotion Capital Goods Scheme? (EPCG)What is Export Promotion Capital Goods Scheme? (EPCG)

Under EPCG scheme, you can import these instruments (capital goods)Under EPCG scheme, you can import these instruments (capital goods)

at ZERO% customs duty). But it is subject to an export obligation rangingat ZERO% customs duty). But it is subject to an export obligation ranging

From 6 times of duty saved on capital goods imported under EPCG scheme, toFrom 6 times of duty saved on capital goods imported under EPCG scheme, to

be fulfilled in 6 years reckoned from Authorization issuebe fulfilled in 6 years reckoned from Authorization issue--date.date.

SeondhandSeondhand/Refurbished Capital Equipments are not allowed under EPCG/Refurbished Capital Equipments are not allowed under EPCG

SchemeScheme1111

FOCUS MARKET SCHEMEFOCUS MARKET SCHEME

Introduced by Ministry of Commerce & Industry. GOI.Introduced by Ministry of Commerce & Industry. GOI.

This Scheme allows duty credit facility @ 3% of This Scheme allows duty credit facility @ 3% of FOB value exported from 27.8.2009 onwards of all FOB value exported from 27.8.2009 onwards of all products to notified countries.products to notified countries.

Countries form Latin America & Africa & manyCountries form Latin America & Africa & many

other part of world. other part of world.

List of countries covered under FMS as attached. List of countries covered under FMS as attached.

1212

FOCUS PRODUCT SCHEME FOCUS PRODUCT SCHEME

Products which have high employmentProducts which have high employment

Potentional:Potentional:

@ 2% of FOB value of Export to all countries.@ 2% of FOB value of Export to all countries.

Exports made after 27.8.2009.Exports made after 27.8.2009.

Scrip or items imported under scheme Scrip or items imported under scheme transferable.transferable.transferable.transferable.

Examples : Electrical Transformers, Motors Examples : Electrical Transformers, Motors Generators, Printing & Processing Machines Generators, Printing & Processing Machines Construction Machines Aluminum Plates & Construction Machines Aluminum Plates & Sheets, Bicycle Parts etc. Sheets, Bicycle Parts etc.

List of products covered under FMS as List of products covered under FMS as attached. attached.

1313

Market Linked Focus Product Market Linked Focus Product SchemeScheme

The MLFPS promotes exports of products/sectors ofThe MLFPS promotes exports of products/sectors of

high employment potential ( Not covered under FPS)high employment potential ( Not covered under FPS)

2% FOB Value 2% FOB Value 2% FOB Value 2% FOB Value

1414

Status Holders Incentive Scrip SHIS Status Holders Incentive Scrip SHIS & Served From India Scheme SFIS & Served From India Scheme SFIS

Status Holders shall be entitled @1% scrip of FOBStatus Holders shall be entitled @1% scrip of FOBStatus Holders shall be entitled @1% scrip of FOBStatus Holders shall be entitled @1% scrip of FOB

value. value.

SFIS scheme is applicable for service providers. SFIS scheme is applicable for service providers.

1515

Marketing Development Assistance Marketing Development Assistance MDA SchemeMDA Scheme

Applicable for Participation in International Trade Applicable for Participation in International Trade Fair, Exhibitions, Buyer & Seller meets & Trade Fair, Exhibitions, Buyer & Seller meets & Trade Applicable for Participation in International Trade Applicable for Participation in International Trade Fair, Exhibitions, Buyer & Seller meets & Trade Fair, Exhibitions, Buyer & Seller meets & Trade delegations delegations

Air Fare + Space Rent for Focus Area.Air Fare + Space Rent for Focus Area.

Space Rent for Non Focus Area.Space Rent for Non Focus Area.

Eligibility : Member of EEPC, < 15 Cr Export Eligibility : Member of EEPC, < 15 Cr Export

5 Grants per year only. 5 Grants per year only.

1616

Market Access Initiatives ( MAI Market Access Initiatives ( MAI ))

Market Surveys & Studies are funded by the Govt.Market Surveys & Studies are funded by the Govt.

1717

Check List Check List

To all participants of WESCON 2014, We provideTo all participants of WESCON 2014, We provide

you with a check list for availing various exemptionsyou with a check list for availing various exemptionsyou with a check list for availing various exemptionsyou with a check list for availing various exemptions

and Incentives.and Incentives.

1818

CONCLUSION CONCLUSION

INDIA IS VIBRANTINDIA IS VIBRANTWe have many successful exporters in our region &We have many successful exporters in our region &We have many successful exporters in our region &We have many successful exporters in our region &

there is no reason why you should not be one ofthere is no reason why you should not be one of

them. them.

ExportExport-- Import Bureau is there for you.Import Bureau is there for you.

[Promoting India worldwide][Promoting India worldwide]

1919

Thanking Thanking youyou

Export Import Bureau of India Export Import Bureau of India

[A Division of World [A Division of World Trade ConnectionsTrade Connections[A Division of World [A Division of World Trade ConnectionsTrade Connections

22ndnd Floor, BFloor, B--166, 166, ShrenikShrenik park,park,

Productivity Road, Productivity Road, Akota,Akota,

VadodaraVadodara--390020 [GUJ] India390020 [GUJ] India

Tel: +91 2342148/2325355Tel: +91 2342148/2325355

EE--mail:mail: wtcindia@gmail.comwtcindia@gmail.com, , shalishk@gmail.comshalishk@gmail.com

Website:Website: www.worldtradeconnections.co.inwww.worldtradeconnections.co.in

2020