To import inputs without payment of duty

[Asked by Guest]

Dear Sir,if we want to receive imported inputs without payment of duty to manufacture export goods for exporting goods without payment of duty,pls explain the procedure and relevant rulerule,thanks and regards

[YAGAY and SUN]

Dear Sandesh,

You may apply for Advance Authorization for importing of inputs without payment of duty. Please check chapter 4 of the FTP 2009-14 read with Chapter 4 of the HBP Vol.1 read with FT (DR) Act in this regard.

Regards,

Team YAGAY and SUN

(Manangment and Indirect Tax Consultants)

[Mahir S]

Yes, and you may also refer to Notification No. 96 /2009 - Customs dated 11.09.2009, for further clarification in the matter.

AI Summary

Advance Authorization scheme permits duty-free import of inputs for manufacture of goods destined for export.
Importation of inputs without payment of customs duty for manufacture of goods intended for export is allowed under the Advance Authorization scheme; applicants must apply for Advance Authorization and comply with eligibility, entitlement, documentation and utilisation conditions as laid down in Chapter 4 of the Foreign Trade Policy, Chapter 4 of the Handbook of Procedures Vol. I and the Foreign Trade (Development and Regulation) Act, with further procedural clarification available in the relevant customs notification.