TaxTMI 
TaxTMI 
Dear Team
We need to supply the goods on FOC basis to Foreign Customer at Iraq Sites on trial basis for a period of 3-4 months for geeting the order in future from their site. What is the modelity/process we need to do.
MK
FOC Export
24 Jul 2024 
5 Replies 
3180 Views Asked by
FOC export protocols: file a shipping bill, secure GR waiver and bank endorsement, and seek zero duty re import relief.
File a shipping bill marked FOC when sending goods abroad for trials; such movements are not treated as exports under GST since they are not supplies. Secure a GR waiver from the authorised dealer and obtain bank endorsement of the FOC invoice. On return after testing, claim zero duty on re import under the applicable customs re import exemption. Consider using an ATA Carnet for temporary admission to streamline re import formalities. (AI Summary)
File a shipping bill marked FOC when sending goods abroad for trials; such movements are not treated as exports under GST since they are not supplies. Secure a GR waiver from the authorised dealer and obtain bank endorsement of the FOC invoice. On return after testing, claim zero duty on re import under the applicable customs re import exemption. Consider using an ATA Carnet for temporary admission to streamline re import formalities. (AI Summary)