FTP - GST India

The Foreign Trade Policy (FTP), 2015-20

LEGAL FRAMEWORK AND TRADE FACILITATION
1.00	Legal Basis of Foreign Trade Policy (FTP)
1.01	Duration of FTP
1.02	Amendment to FTP
1.03	Hand Book of Procedures (HBP) and Appendices & Aayat Niryat Forms (AANF)
1.04	Specific provision to prevail over the general
1.05	Transitional Arrangements
1.06	Objective
1.07	DGFT as a facilitator of exports/imports
1.08	Niryat Bandhu - Hand Holding Scheme for new export / import entrepreneurs
1.09	Citizen’s Charter
1.10	Online Complaint Registration and Monitoring System
1.11	Issue of e-IEC (Electronic-Importer Exporter Code)
1.12	e-BRC
1.13	MOU with State Governments for sharing of e-BRC data
1.14	Exporter Importer Profile
1.15	Reduction in mandatory documents required for Export and Import
1.16	Facility of online filing of applications
1.17	Online Inter-ministerial consultation
1.18	Facility to upload documents by CA/ CS / Cost Accountant
1.19	Electronic Data Interchange (EDI)
1.20	Message Exchange with Community partners
1.21	Encouraging development of Third Party API
1.22	Forthcoming e-Governance Initiatives
1.23	Free passage of Export consignment
1.24	No seizure of export related Stock
1.25	24 X 7 Customs clearance
1.26	Single Window in Customs
1.27	Self-Assessment of Customs Duty
1.28	Authorised Economic Operator (AEO) Programme
1.29	Prior filing facility for Shipping Bills
1.30	Cutting down delay in filing of Export General Manifest (EGM) for duty drawback
1.31	Facility of Common Bond / LUT against Authorisations issued under different EP Schemes
1.32	Exemption from Service Tax on Services received abroad
1.33	Export of perishable agricultural Products
1.34	Time Release Study (TRS)
1.35	Towns of Export Excellence (TEE)
1.36	DGCI&S, Kolkata as the provider of trade data
1.37	Reducing/eliminating printout in Customs Clearance
1.38	National Committee on Trade Facilitation (NCTF)
1.39	e-mail initiatives
1.40	Facility of deferred payment

GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS
2.00	Objective
2.01	Exports and Imports – ‘Free’, unless regulated
2.02	Indian Trade Classification (Harmonised System) [ITC (HS)] of Exports and Imports.
2.03	Compliance of Imports with Domestic Laws (
2.04	Authority to specify Procedures
2.05	Importer-Exporter Code (IEC)
2.06	Mandatory documents for export/import of goods from/into India:
2.07	Principles of Restrictions
2.08	Export/Import of Restricted Goods/Services
2.09	Export of SCOMET Items
2.10	Actual User Condition
2.11	Terms and Conditions of an Authorisation
2.12	Application Fee
2.13	Clearance of Goods from Customs against Authorisation
2.14	No person can claim an Authorisation as a right and DGFT or RA shall have power to refuse to grant or renew the same in accordance with provisions of FT (D&R) Act, Rules made there under and FTP.
2.15	Penal action and placing of an entity in Denied Entity List (DEL)
2.16	Prohibition on Import and Export of ‘Arms and related material’ from / to Iraq
2.16A	Prohibition on Trade with the Islamic State in Iraq and the Levant [ISIL, also known as Daesh], Al Nusrah Front [ANF]and other individuals, groups, undertakings and entities associated with Al Qaida.
2.17	Prohibition on direct or indirect import and export from/to DPRK
2.18	Direct or Indirect Export/Import to/from Iran
2.19	Prohibition on Import of Charcoal from Somalia
2.20	State Trading Enterprises (STEs)
2.21	Trade with Neighbouring Countries
2.22	Transit Facility
2.23	Trade with Russia under Debt-Repayment Agreement
2.24	Import of Samples
2.25	Import of Gifts
2.26	Passenger Baggage
2.27	Re – import of goods repaired abroad
2.28	Import of goods used in projects abroad
2.29	Import of Prototypes
2.30	Import through courier service/Post
2.31	Second Hand Goods
2.32	Import of Metallic waste and Scrap
2.33	Removal of Scrap/waste from SEZ
2.34	Import under Lease Financing
2.35	Execution of Legal Undertaking (LUT) / Bank Guarantee (BG)
2.36	Private/Public Bonded Warehouses for Imports
2.37	Special provision for Hides Skins and semi-finished goods
2.38	Sale on High Seas
2.39	Free Exports
2.40	Deleted
2.41	Benefits for Supporting Manufacturers
2.42	Third Party Exports
2.43	Export of Samples
2.44	Export of Gifts
2.45	Export of Passenger Baggage
2.46	Import for export
2.47	Export through Courier Service/Post
2.48	Export of Replacement Goods
2.49	Export of Repaired Goods
2.50	Export of Spares
2.50A	Re-export of imported Goods found defective and unsuitable for use:
2.51	Private Bonded Warehouses for Exports
2.52	Denomination of Export Contracts
2.53	Export to Iran –Realisations in Indian Rupees to be eligible for FTP benefits / incentives
2.54	Non-Realisation of Export Proceeds
2.54A	Export Credit Agencies (ECAs)
2.55	Recognition of EPCs to function as Registering Authority for issue of RCMC
2.56	Registration-cum-Membership Certificate (RCMC)
2.57	Interpretation of Policy
2.58	Exemption from Policy/Procedures
2.59	Personal Hearing by DGFT for Grievance Redressal
2.60	Regularization of EO default and settlement of Customs duty and interest through Settlement Commission
2.61	Approved Exporter Scheme for Self Certification of Certificate of Origin.
2.62	Certification of Origin of Goods EU-GSP

EXPORTS FROM INDIA SCHEMES
3.	Objective
3.01	Exports from India Schemes
3.02	Nature of Rewards
3.03	Objective (Merchandise Exports from India Scheme (MEIS))
3.04	Entitlement under MEIS
3.05	Export of goods through courier or foreign post offices using e- Commerce
3.06	Ineligible categories under MEIS
3.07	Objective (Service Exports from India Scheme (SEIS))
3.08	Eligibility
3.09	Ineligible categories under SEIS
3.10	Entitlement under SEIS
3.11	Remittances through Credit Card and other instruments for MEIS and SEIS
3.12	Effective date of schemes (MEIS and SEIS)
3.13	Special Provisions
3.14	Transitional Arrangement
3.15	CENVAT/ Drawback
3.16	Import under lease financing
3.17	Transfer of export performance
3.18	Facility of payment of custom duties and fee through duty credit scrips
3.19	Risk Management System
3.20	Status Holder
3.21	Status Category
3.22	Grant of Double Weightage
3.23	Other conditions for grant of status
3.24	Privileges of Status Holders

DUTY EXEMPTION /REMISSION SCHEMES
4	Objective (DUTY EXEMPTION /REMISSION SCHEMES)
4.01	Schemes
4.02	Applicability of Policy & Procedures
4.03	Advance Authorisation
4.04	Advance Authorisation for Spices
4.04A	Special Advance Authorisation Scheme for export of Articles of Apparel and Clothing accessories.
4.05	Eligible Applicant / Export / Supply
4.06	Advance Authorisation for Annual Requirement
4.07	Eligibility Condition to obtain Advance Authorisation for Annual Requirement
4.07A	Self Ratification Scheme
4.08	Value Addition
4.09	Minimum Value Addition
4.10	Import of Mandatory Spares
4.11	Ineligible categories of import on Self Declaration basis
4.12	Accounting of Input
4.13	Pre-import condition in certain cases
4.14	Details of Duties exempted
4.15	Admissibility of Drawback
4.16	Actual User Condition for Advance Authorisation
4.17	Validity Period for Import and its Extension
4.18	Importability/Export ability of items that are Prohibited/Restricted/ STE
4.19	Free of Cost Supply by Foreign Buyer
4.20	Domestic Sourcing of Inputs
4.21	Currency for Realisation of Export Proceeds.
4.22	Export Obligation Period and its Extension
4.23	Deleted
4.24	Re-import of exported goods under Duty Exemption / Remission Scheme
4.25	DFIA Scheme
4.26	Duties Exempted
4.27	Eligibility
4.28	Minimum Value Addition
4.29	Validity &Transferability of DFIA
4.30	Sensitive Items under Duty Free Import Authorisation
4.31	Import of Input
4.32	Items of Export
4.33	Schemes
4.34	Advance Procurement/ Replenishment of Precious Metals from Nominated Agencies
4.35	Replenishment Authorisation for Gems
4.36	Replenishment Authorisation for Consumables
4.37	Advance Authorisation for Precious Metals
4.38	Value Addition
4.39	Wastage Norms
4.40	DFIA not available
4.41	Nominated Agencies
4.42	Import of Diamonds for Certification / Grading & Re- export
4.43	Export of Cut & Polished Diamonds for Certification/ Grading & Re-import
4.44	List of authorized laboratories for certification / grading of diamonds of 0.25 carat and above are given in paragraph 4.74 of Handbook of Procedures.
4.45	Export against Supply by Foreign Buyer
4.46	Export Promotion Tours/ Export of Branded Jewellery
4.47	Personal Carriage of Export /Import Parcels
4.48	Export by Post
4.49	Private / Public Bonded Warehouse
4.49A	A
4.50	Diamond & Jewellery Dollar Accounts
4.51	Export of cut & polished precious and semi-precious stones for treatment and re-import
4.52	Re-import of rejected Jewellery
4.53	Export and import on consignment basis

EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME
5.00	Objective (EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME
5.01	EPCG Scheme
5.02	Coverage
5.03	Actual User Condition
5.04	Export Obligation (EO)
5.05	Deleted
5.06	LUT/Bond/BG in case of Agro units
5.07	Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier
5.08	Calculation of Export Obligation
5.09	Incentive for early EO fulfilment
5.10	Reduced EO for Green Technology Products
5.11	Reduced EO for North East Region and Jammu & Kashmir
5.12	Post Export EPCG Duty Credit Scrip(s)

EXPORT ORIENTED UNITS (EOUs), ELECTRONICS HARDWARE TECHNOLOGY PARKS (EHTPs), SOFTWARE TECHNOLOGY PARKS (STPs) AND BIO-TECHNOLOGY PARKS (BTPs)
6.00	Introduction and Objective
6.01	Export and Import of Goods
6.02	Second hand Capital goods
6.03	Leasing of Capital Goods
6.04	Net Foreign Exchange Earnings
6.05	Applications & Approvals/Letter of Permission / Letter of Intent and Legal Undertaking
6.06	Investment Criteria
6.07	Applications & Approvals
6.08	DTA Sale of Finished Products / Rejects / Waste/ Scrap / Remnants and By-products
6.09	Other Supplies
6.10	Export through others
6.11	Entitlement for Supplies from the DTA
6.12	Other Entitlements
6.13	Inter Unit Transfer
6.14	Sub-Contracting
6.15	Sale of Unutilized Material
6.16	Reconditioning/Repair and Re - engineering
6.17	Replacement / Repair of Imported / Indigenous Goods
6.18	Exit from EOU Scheme
6.19	Conversion
6.20	Monitoring of NFE
6.21	Export through Exhibitions / Export Promotion Tours/ Showrooms Abroad /Duty Free Shops
6.22	Personal Carriage of Import / Export Parcels including through Foreign Bound Passengers
6.23	Export / Import by Post / Courier
6.24	Administration of EOUs / Powers of DC
6.25	Revival of Sick Units
6.26	Approval of EHTP/ STP
6.27	Approval of BTP
6.28	Warehousing Facilities

DEEMED EXPORTS
7.00	Objective
7.01	Deemed Exports
7.02	Categories of Supply
7.03	Benefits for Deemed Exports
7.04	Benefits to the Supplier /Recipient
7.05	Conditions for refund of terminal excise duty
7.06	Conditions for refund of deemed export drawback
7.07	Common conditions for deemed export benefits
7.08	Benefits on specified supplies
7.09	Liability of Interest
7.10	Risk Management and Internal Audit mechanism
7.11	Penal Action
7.12	Transitional Para

QUALITY COMPLAINTS AND TRADE DISPUTES
8.00	Objective (QUALITY COMPLAINTS AND TRADE DISPUTES
8.01	Quality Complaints/ Trade disputes
8.02	Obligation on the part of importer/ exporter
8.03	Provisions in FT (D&R) Act & FT (Regulation) Rules for necessary action against erring exporters/ importers
8.04	Mechanism for handling of Complaints/ Disputes
8.05	Proceedings under CQCTD
8.06	Procedures to deal with complaints and trade disputes
8.07	Corrective Measures
8.08	Nodal Officer

DEFINITIONS
9	DEFINITIONS

Appendix I (Para 2.17)
10.1	Prohibition on export:
10.2	Prohibition on import:
10.3	Sectoral prohibitions (export)
10.4	Sectoral prohibitions (import)