Introduction

Export promotion schemes: duty credit scrips and duty exemption routes enabling input and capital goods relief subject to export obligations.

CBIC's export promotion framework aligns with the Foreign Trade Policy and comprises incentive scrip schemes granting transferable duty credit usable to offset specified duties, and duty exemption schemes-notably Advance Authorisation, Duty Free Import Authorisation and the EPCG scheme-that permit duty-free import of inputs and capital goods subject to export obligations and time-bound compliance requirements.