Claiming BCD and IGST on FOC Samples

[Arryie Arryie]

An Individual import FOC samples from a foreign seller, generates orders locally and retun the samples to foreign seller. The individual directly doesn’t involve in trade of the FOC samples received.

While importing FOC samples through, the individual ends up paying IGST and BCD. How the same can be claimed back when returning the samples. The samples are returned in parts for example as illustrated in the matrix below. The samples were received FOC and are to be returned FOC.

 

Q1: Claiming BCD : Which scheme code to put when filing BOE’s and SB’s respectively to claim the BCD. The Icegate has a list of 100+ scheme codes. Any other details on SOP?

Q2 : Claiming IGST : how to go about it

Q3 : which type of SB should be filed for reconciliation?

Import				RETRUN (SB1)	RETURN (SB2)	RETURN (SB3)	RETURN (SB4)		IN HAND AT THE END OF 2ndYEAR
				15-Mar of the next year	15-Jul of the next year	15-Sep of the next year	15-Decof the next year
01-Jan	BOE1	25 Pcs		5 PCS	5 PCS	5 PCS	5 PCS		5 PCS
01-Feb	BOE2	50 PCS		10 PCS	10 PCS	10 PCS	10 PCS		10 PCS
01-Mar	BOE3	10 PCS		5 PCS	5 PCS				0
01-Apr	BOE4	35 PCS			10 PCS	10 PCS	10 PCS		5 PCS
01-May	BOE5	15 PCS			10 PCS				5 PCS
01-Jun	BOE6	35 PCS			10 PCS	10 PCS	10 PCS		5 PCS
TOTAL		170 PCS		20 PCS	50 PCS	35 PCS	35 PCS		30 PCS

The list of 100+ scheme codes as available on ICEGATE

00. Free SB Involving Remittance Of Foreign Exchange

01. Advance License With Actual User Condition

02. Advance License For Intermediate Supplies

03. Advance License

04. Advance Release Order

05. Advance License For Deemed Exports

06. DEPB Post Export

07. DEPB-Pre Export

08. Replenishment Licence

09. Diamond Imprest Licence

10. Bulk License

11. Concessional Duty EPCG Scheme

12. Zero Duty EPCG Scheme

13. CCP

14. Import License For Restricted Items Of Imports

15. Special Import License

16. Export License

17. Advance Licence for annual requirement

18. (Intentionally left blank – No 18 in source text)

19. Drawback

20. Jobbing(JBG)

21. EOU/EPZ/SEZ/EHTP/STP

22. Duty Free Credit Entitlement Certificate

23. Target Plus Scheme

24. Vishesh Krishi Upaj Yojana (VKUY)

25. DFCE for Status holder

26. Duty Free Import Authorization

27. Focus Market Scheme

28. Focus Product Scheme

29. High Tech Products Export Promotion Scheme

30. EPCG Duty Based

31. Status Holder Incentive Scheme

32. Tariff Quota

33. (Intentionally left blank – to maintain numbering)

34. (Intentionally left blank – to maintain numbering)

35. Incremental Incentivisation Scheme

36. Merchandise Export Incentive Scheme

37. Service Export Incentive Scheme

38. (Intentionally left blank – to maintain numbering)

39. Rebate of State and Central Taxes Levies

40. DBK and Advance Licence for annual requirement

41. Drawback And Advance License

42. (Intentionally left blank – to maintain numbering)

43. Drawback And Zero Duty EPCG

44. Drawback And Concessional Duty EPCG

45. Drawback And Pre Export DEPB

46. Drawback And Post Export DEPB

47. Drawback And JBG

48. Drawback And Diamond Imprest Licence

49. Drawback And EOU/EPZ/SEZ

50. EPCG And Advance Licence

51. (Intentionally left blank – to maintain numbering)

52. EPCG and JBG

53. EPCG And Diamond Imprest Licence

54. EPCG And Replenishment Licence

55. EPCG and DEPB(Post Exports)

56. EPCG and Advance Licence for annual requirement

57. (Intentionally left blank – to maintain numbering)

58. (Intentionally left blank – to maintain numbering)

59. EPCG and DFIA

60. Drawback, and ROSCTL

61. EPCG,Drawback and ROSCTL

62. Drawback and special DEEC(4.04A)

63. EPCG,Drawback and special DEEC(4.04A)

64. EPCG,Drawback and special DEEC(4.04A)

65. EPCG,Drawback,special DEEC(4.04A) and ROSCTL

66. (Intentionally left blank – to maintain numbering)

67. (Intentionally left blank – to maintain numbering)

68. (Intentionally left blank – to maintain numbering)

69. (Intentionally left blank – to maintain numbering)

70. (Intentionally left blank – to maintain numbering)

71. EPCG,Drawback And DEEC

72. (Intentionally left blank – to maintain numbering)

73. EPCG,DRAWBACK And Jobbing

74. EPCG Drawback And Diamond Imprest Licence

75. EPCG Drawback And DEPB Post Export

76. Epcg, Drawback And Depb (Pre-export)

77. (Intentionally left blank – to maintain numbering)

78. (Intentionally left blank – to maintain numbering)

79. EPCG,Drawback and DFIA

80. EPCG,Drawback and Advance Licence for annual requirement

81. DFIA and Drawback

82. (Intentionally left blank – to maintain numbering)

83. (Intentionally left blank – to maintain numbering)

84. (Intentionally left blank – to maintain numbering)

85. (Intentionally left blank – to maintain numbering)

86. (Intentionally left blank – to maintain numbering)

87. (Intentionally left blank – to maintain numbering)

88. (Intentionally left blank – to maintain numbering)

89. (Intentionally left blank – to maintain numbering)

90. (Intentionally left blank – to maintain numbering)

91. Merchandise Export Incentive Scheme for eCommerce Shipments

92. (Intentionally left blank – to maintain numbering)

93. (Intentionally left blank – to maintain numbering)

94. (Intentionally left blank – to maintain numbering)

95. (Intentionally left blank – to maintain numbering)

96. (Intentionally left blank – to maintain numbering)

97. (Intentionally left blank – to maintain numbering)

98. Free Shipping Bill involving Indian Currency

99. NFEI (No Foreign Exchange Involved)

100. PI-Project Import / RD-RoDTEP Scheme / RS-RoSCTL Scheme

 

 

AI Summary

Tax refund on returned imports: claim BCD and IGST for FOC samples by filing BOE/SB and refund application.
FOC samples imported attract BCD and IGST; on return the importer should claim BCD via duty drawback or export linked refund schemes by selecting the correct ICEGATE scheme code on BOE and SB, file Shipping Bills for each outward shipment matching quantities to original BOEs, and claim IGST refund through the GST refund process supported by Shipping Bills and proof of return.