In compliance with the announcements in the foreign trade policy regarding export promotion schemes, ministry of finance has issued following notifications granting exemption from duties of customs:

>>> Notification No. 103/2009-Cusdated -11-09-2009

Exempts goods imported under the Export Promotion Capital Goods (EPCG) scheme

>>> Notification No. 102/2009-Cusdated -11-09-2009

Exempts goods imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products and leather and leather products (Export Promotion Capital Goods (EPCG) Scheme)

>>> Notification No. 101/2009-Cusdated -11-09-2009

Exempts goods imported for export of engineering and electronic products, basic chemicals and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals and allied products and leather and leather products - Export Promotion Capital Goods (EPCG) Scheme) - Common Service provider

>>> Notification No. 100/2009-Cusdated -11-09-2009

Exempts goods imported under Export Promotion Capital Goods (EPCG) Scheme by a Common Service Providers(CSP)

>>> Notification No. 099/2009-Cusdated -11-09-2009

Exempts materials imported into India, against an Advance Authorisation for Annual Requirement with actual user condition in terms of Paragraph 4.1.10 of the Foreign Trade Policy from the whole of the duty of customs and from the whole of the additional duty, leviable thereon under section 3

>>> Notification No. 098/2009-Cusdated -11-09-2009

Exempts materials imported into India against a Duty Free Import Authorisation issued in terms of paragraph 4.2.1 and 4.2.2 of the Foreign Trade Policy from the whole of the duty of Customs and from the whole of the additional duty, safeguard duty and anti-dumping duty

>>> Notification No. 097/2009-Cusdated -11-09-2009

Exempts goods imported under DEPB scheme

>>> Notification No. 096/2009-Cusdated -11-09-2009

Exempts materials imported into India against an Advance Authorisation issued in terms of paragraph 4.1.3 of the Foreign Trade Policy from the whole of the duty of customs and from the whole of the additional duty, safeguard duty and anti-dumping duty

>>> Notification No. 095/2009-Cusdated -11-09-2009

Exempts inputs or goods including capital goods, when imported into India against a duty credit scrip issued under Vishesh Krishi and Gram Udyog Yojana

>>> Notification No. 094/2009-Cusdated -11-09-2009

Exempts capital goods specified in paragraph 3.13.4 of the Foreign Trade Policy, when imported into India against an Agri. Infrastructure Incentive scrip (hereinafter referred to as the said scrip) issued under Vishesh Krishi and Gram Udyog Yojana

>>> Notification No. 093/2009-Cusdated -11-09-2009

Exempts goods when imported into India against a duty credit scrip issued under the Focus Market Scheme

>>> Notification No. 092/2009-Cusdated -11-09-2009

Exempts goods when imported into India against a duty credit scrip issued under the Focus Product Scheme

>>> Notification No. 091/2009-Cusdated -11-09-2009

Exempts to hotel or stand alone restaurant or golf resorthaving catering facility, capital goods including spares, office equipment, professional equipment, office furniture, consumables, related to its service sector business and food items and alcoholic beverages - Served From India Scheme

 

Customs duty exemption applies to imports under export promotion schemes, covering capital goods, inputs and duty credit scrip imports. Finance ministry notifications grant exemption from duties of customs for imports under multiple Foreign Trade Policy export promotion schemes. Exemptions cover EPCG (including Common Service Providers), Advance Authorisations, Duty Free Import Authorisations, DEPB, and duty credit scrips under schemes such as Vishesh Krishi and Focus Market/Product schemes. Specified exemptions extend to whole of customs duty and, in relevant notifications, to additional duty, safeguard duty and anti dumping duty, and apply to inputs, capital goods, consumables and items imported for service sector exports under the Served From India Scheme.