EXPORT OF CKD KITS OF PCB ASSEMBLY / ELECTRONIC SUB ASSEMBLY

[Anil Gagneja]

We are  manufacturer  of PCB Assembly/Electronic Sub Assembly  (Mounting of Components on Bare PCB). 

Availing of Cenvat Credit on inputs, capital goods and input services.

Now we are interested to export the CKD kits of PCB Assembly/Electronic Sub Assembly.

Please give us the procedure/rules and regulations of Customs,  Central Excise and Service Tax under which we adopt the system.

AI Summary

Export incentive options for CKD kits: choose EPCG, DEPB or drawback; VAT exempt and service tax refund available.
Manufacturers of PCB assemblies/export CKD kits should choose among EPCG licence fulfilment, DEPB where eligible, or duty drawback to maximise export incentives; exports are VAT exempt, excise duty paid on exported goods may be rebated, and service tax on input services used in exports can be recovered through refund procedures, subject to compliance with Customs, Central Excise and Service Tax requirements.