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Import Incentive

Legal Features

Import Incentive
The import incentive refers to the incentives that the Indian Government offers to an Indian importer under its special schemes. These import incentives significantly reduce the effective tax rates for the import companies. The special schemes are available for those import products used for manufacturing purposes. However, according to these schemes, the end products or the manufactured goods must be exported. The main objective behind this design is to stimulate industrial growth and development. This process also facilitates the flow of foreign currency into the country after the final export process.

Some Important Import Incentives
DEPB: Duty Entitlement Pass Book or DEPB is an import incentive scheme aimed to neutralize the incidence of basic customs duty on all the import content of exported products. This scheme consists of 2 parts: Pre-Export DEPB and Post-Export DEPB. While the pre-export is no longer in action, the post-export continues. In the post-export DEPB, the exporter is given a Duty Entitlement Pass Book at a pre-determined credit. It enables the import of any item apart from the restricted ones. 
Duty Drawback: The Duty Drawback is a special rebate on exported products or materials that importers get under section 75 of the Indian Customs Act. These rates on concessions are applicable exclusively on products used in the goods manufacturing process in India and then exported to foreign countries. However, the Duty Drawback scheme is unapplicable on inputs obtained without paying customs or excise duty. The drawback rates are periodically revised. As per rules, 98% of the duty amount is allowed for drawback after proper inspection. 
EPCG: Export Promotion Capital Goods Scheme is a special import incentive given to an EPCG license holder. The capital goods imported under this scheme are dependent on the actual user condition and are not transferable till fulfillment of the export obligation mentioned in the license. The license holder must produce a certificate from the jurisdictional Central Excise Authority (CEA) or Chartered Engineer (CE) that would confirm the installation of the concerned capital goods in the declared premises. Under this scheme, the license holder can import capital goods like equipment, components, and spare parts of the machinery at a concessional rate of customs duty.
DFRC: The Duty Free Replenishment Certificate or DFRC is an import incentive scheme provided to the exporter for import items necessary for manufacturing goods without paying basic custom duty. Here the inputs are subject to paying extra customs duty equal to excise duty while importing. However, the DFRC was in action till 30-04-2006.
DFIA: The Duty Free Import Authorisation or DFIA came into action after replacing the DFRC. It is issued to allow duty-free import of items necessary for manufacturing export products. The inputs are usually fuel, oil, energy sources, a catalyst required for export goods production. This authorization is issued based on the input and export items given under Standard Input and Output Norms (SION).

Some other import incentives are: Deemed exports, Agri export zones, served from India, manufacture under bond.

Our Service
At Careful Counting, we have the best talents and industry experts working with us to help you identify and maximize the benefits provided by the Indian Government through various import incentive schemes. Our service includes reviewing the business models or transactions and providing insights on the best available incentive. Our dedicated professionals are passionate about helping you achieve compliance and reap the benefits.

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