Duty free import against export

[deepak kalambate]

Dear Sir,

We are a manufacturer and exporting 60% of our product to various contries.

Can we import inputs without payment of duty against our export already done.

Pl advise.

[YAGAY and SUN]

Since you have already exported goods (may be without mentioning the EP Scheme on the S/B), therefore, you may not get the benefit.

Please discuss it with your CHA or with your counsel in this regard.

[kamal chordia]

No, On the basis of export you are not entitle for import duty free inputs whereas if your export is eligible any incentice scripts  of chpater-3 schme then first you avail the script from your RA and againt this script you can import duty free inputs.

Or

 You can apply for advance authorisation for duty free import of inputs used in manufacturing the final product and further export the final product  in fulfilment the requirement of advance licence scheme.

AI Summary

Duty-free import entitlement requires a pre-issued export incentive script or advance authorization before import, not retrospective claims. Entitlement to import inputs duty free requires either a pre-issued export incentive script from the registering authority or an Advance Authorization obtained before import; exporters who completed shipments without invoking the export promotion scheme are not entitled to retrospective duty-free import relief and should consult their customs house agent or counsel.