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Handbook of Import Export Procedures for India

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  • Handbook of Procedures-(Vol. I)1st September 2004-31st March 2009

    w.e.f. 1.4.2006

    Ministry of Commerce and IndustryDepartment of commerce

    Government of India

    Website: http://dgft.gov.in

  • 2

  • 3TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY(PART-I, SECTION-1)

    GOVERNMENT OF INDIAMINISTRY OF COMMERCE AND INDUSTRY

    PUBLIC NOTICE No 1(RE-2006) /2004-09NEW DELHI, DATED THE 7th April, 2006

    In exercise of powers conferred under Paragraph 2.4 of the Foreign Trade Policy,2004-09, the Director General of Foreign Trade hereby notifies annual supplement ofthe Handbook of Procedures (Volume I) incorporating Annual Supplement as updatedon 7th April 2006 as contained in annexure to this Public Notice and the Appendices tothe Handbook of Procedures (Vol.I) as available on the website of Directorate Generalof Foreign Trade at http://dgft.gov.in. This shall come into force from 1st April, 2006.

    This issues in Public interest.

    ( K.T. CHACKO )Director General of Foreign Trade and

    Ex Officio Additional Secretary to the Government of India

    (Issued from File No: 01/94/180/Handbook/AM07/ PC-I)

  • 4

  • 5CONTENTS

    CHAPTER SUBJECT Page

    1 INTRODUCTION 7

    2 GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS 8

    3 PROMOTIONAL MEASURES 48

    4 DUTY EXEMPTION / REMISSION SCHEMES 63

    5 EXPORT PROMOTION CAPITAL GOODS SCHEME 125

    6 EXPORT ORIENTED UNITS (EOUs), ELECTRONICS 139HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARETECHNOLOGY PARKS (STPs) AND BIO-TECHNOLOGYPARKS (BTPs)

    7 SPECIAL ECONOMIC ZONES 161

    8 DEEMED EXPORTS 162

    9 MISCELLANEOUS MATTERS 165

  • 6

  • 7CHAPTER-1

    INTRODUCTION

    Notification 1.1 In exercise of the powers conferred under Section 5 of TheForeign Trade (Development and Regulation Act), 1992 (No.22 of 1992), the Central Government has notified the ForeignTrade Policy for the period 2004-2009 incorporating theExport and Import Policy for the period 2002-2007, asmodified.

    This Policy shall come into force with effect from 1st September2004 and shall remain in force upto 31st March, 2009, unlessas otherwise specified.

    In pursuance of the provisions of paragraph 2.4 of the Policy,the Director General of Foreign Trade hereby notifies thecompilation known as Handbook of Procedures (Vol.1),Handbook of Procedures (Vol.2) and Schedule of DEPB rates.

    These compilations, as amended from time to time, shall remainin force until 31st March, 2009.

    Objective 1.2 The objective of this Handbook is to implement the provisionsof the Foreign Trade (Development and Regulation) Act, 1992,the Rules and Orders made thereunder and the Foreign TradePolicy (2004-09) incorporating the Export and Import Policy(2002-07) by laying down simple, transparent and EDI(Electronic Data Interchange) compatible procedures whichare easy to comply with and administer for efficaciousmanagement of foreign trade.

    Definition 1.3 For the purpose of this Handbook, the definitions contained inthe Foreign Trade (Development and Regulation) Act, 1992,the Rules and Orders made thereunder and the Foreign TradePolicy (2004-09) shall apply.

  • 8CHAPTER-2

    GENERAL PROVISIONS REGARDING EXPORTS AND IMPORTS

    Policy 2.1 The Policy relating to the general provisions regarding exportsand imports is given in Chapter-2 of the Policy.

    Countries of Imports/ 2.2 Unless otherwise specifically provided, import/ export will beExports valid from/to any country. However, import/exports of arms

    and related material from/to Iraq shall be prohibited.

    The above provisions shall, however, be subject to allconditionality, or requirement of licence/ Authorisation, orpermission, as may be required under Schedule II of ITC (HS).

    Application Fee 2.3 Unless otherwise exempted, specified fee shall be paid formaking an application under any provision of the Policy andthis Handbook. The scale of fee, mode of payment, procedurefor refund of fee and the categories of persons exempted fromthe payment of fee are contained in Appendix-21B

    Territorial Jurisdiction 2.4 Every application, unless otherwise specified, shall beof Regional Authorities submitted to the Regional Authority concerned, as per the

    territorial jurisdiction of the Regional authorities indicated inAppendix-1

    Filing of Application 2.5 Every application for an Import/Export licence/ certificate/Authorisation/ permission or any other purpose should becomplete in all respects as required under the relevantprovisions of the Policy/Procedures and shall be signed by theapplicant as defined in paragraph 9.9 of the Policy.

    An incomplete application is liable to be rejected giving specificreason for rejection. However in case of manual applications,the applicant would furnish a soft copy of the application inMS word format.

    Profile of Importer/ 2.6 Each importer/exporter shall be required to file importer/Exporter exporter profile once with the Regional Authority in Part 1 of

    Aayaat Niryaat Form. Regional Authority shall enter theinformation furnished in Part 1 of Aayaat Niryaat Form intheir database so as to dispense with the need for asking therepetitive information. In case of any change in the informationgiven in Part 1 of Aayaat Niryaat Form, importer/exportershall intimate the same to the Regional Authority.

  • 9Self Addressed 2.7 The applicant shall furnish a self addressed envelope of 40 xStamped Envelope 15 cm with postal stamp affixed on the envelope as follows

    for all documents required to be sent by Speed Post:

    (a) Within local area Rs. 20.00

    (b) Up to 200 Kms. Rs. 25.00

    (c) Between 200 to 1000 Kms Rs. 30.00

    (d) Beyond 1000 Kms. Rs. 50.00

    IEC No: Exempted 2.8 The following categories of importers or exporters are exemptedCategories from obtaining Importer - Exporter Code (IEC) number:

    (i) Importers covered by clause 3(1) [except sub-clauses (e)and (l)] and exporters covered by clause 3(2) [exceptsub-clauses (i) and (k)] of the Foreign Trade (Exemptionfrom application of Rules in certain cases) Order, 1993.

    (ii) Ministries/Departments of the Central or StateGovernment.

    (iii) Persons importing or exporting goods for personal usenot connected with trade or manufacture or agriculture.

    (iv) Persons importing/exporting goods from/to Nepalprovided the CIF value of a single consignment doesnot exceed Indian Rs.25,000.

    (v) Persons importing/exporting goods from/to Myanmarthrough Indo-Myanmar border areas provided the CIFvalue of a single consignment does not exceed IndianRs.25,000.

    However, the exemption from obtaining Importer-Exporter Code (IEC) number shall not be applicable forthe export of Special Chemicals, Organisms, Materials,Equipments and Technologies (SCOMET) as listed inAppendix- 3, Schedule 2 of the ITC(HS) except in thecase of exports by category(ii) above.

    (vi) The following permanent IEC numbers shall be used bythe categories of importers/ exporters mentioned againstthem for import/ export purposes.

  • 10

    S.No Code Number Categories of Importers/ Exporters

    1. 0100000011 All Ministries/Departments of the CentralGovernment and agencies wholly orpartially owned by them.

    2. 0100000029 All Ministries/Departments of the StateGovernment and agencies wholly orpartially owned by them.

    3. 0100000037 Diplomatic personnel, Counselor officersin India and the officials of the UNO andits specialised agencies.

    4. 0100000045 Indians returning from/going abroad andclaiming benefit under the Baggage Rules.

    5. 0100000053 Persons/ Institutions/ Hospitals importingor exporting goods for personnel use, notconnected with trade or manufacture oragriculture.

    6. 0100000061 Persons importing/ exporting goods from/to Nepal provided the CIF value of a singleconsignment does not exceed IndianRupees 25000/-.

    7. 0100000070 Persons importing/ exporting goods from/to Myanmar through Indo-Myanmar borderareas provided the CIF value of a singleconsignment does not exceed IndianRupees 25000/-.

    8. 0100000088 Ford Foundation

    9. 0100000096 Importers importing goods for display oruse in fairs/exhibitions or similar eventsunder the provisions of ATA carnet.

    10. 0100000100 Director, National Blood Group ReferenceLaboratory, Bombay or their authorizedoffices.

    11. 0100000126 Individuals/Charitable Institutions/Registered NGOs importing goods, whichhave been exempted from Customs dutyunder the Notification issued by Ministryof Finance for bonafide use by the victimsaffected by natural calamity.

  • 11

    Note: Commercial Public Sector Undertaking (PSU) who haveobtained PAN will however be required to obtain ImporterExporter Code number. The permanent IEC number asmentioned above, shall be used by non-commercial PSUs.

    Application for Grant 2.9 An application for grant of IEC number shall be made by theof IEC Number Registered/Head Office of the applicant to the Regional

    Authority under whose jurisdiction, the Registered office incase of company and Head office in case of others, falls in theAayaat Niryaat Form and shall be accompanied by documentsprescribed therein. In case of STPI/ EHTP/ BTP units, theRegional Offices of the DGFT having jurisdiction over thedistrict in which the Registered/ Head Office of the STPI unitis located shall issue or amend the IECs.

    Only one IEC would be issued against a single PAN number.Any proprietor can have only one IEC number and in casethere are more than one IECs allotted to a proprietor, the samemay be surrendered to the Regional Office for cancellation.

    IEC Format and Statements 2.9.1 The Regional Authority concerned shall issue an IEC numberin the format as given in Appendix-18B. A copy of