1. Does a trade agreement cover your supplier's country?
Goods that originate in a partner country can qualify for a lower Basic Customs Duty rate, often nil, under India's trade agreements.
Type a country to see which agreement, if any, applies.
The goods must meet the agreement's rules of origin. Goods made elsewhere and shipped via a partner country don't qualify.
Present the preferential Certificate of Origin issued in the partner country when you file the Bill of Entry. Under CAROTAR 2020, you must also hold origin information and produce it if customs asks.
An agreement rate reduces Basic Customs Duty. IGST is still charged.
All agreements
| Agreement | Partner countries | Status |
|---|
2. Schemes based on what you do with the goods
These apply whatever the supplier country. Each one has conditions; none is automatic.
| Scheme | What you get | What you commit to | Run by |
|---|---|---|---|
| IGCR (end-use concession)Customs IGCRS Rules, 2022 | Nil or concessional duty where a customs exemption notification makes the rate depend on a specified end use, such as manufacture. | One-time filing of Form IGCR-1 on the ICEGATE common portal, a continuity bond, records of use, and a monthly statement. Unused or diverted goods attract the full duty. | CBIC |
| Eligible Manufacturer Importer (EMI)CBIC Circular 08/2026-Customs | Clear goods without paying duty at the port, and pay monthly under the Deferred Payment of Import Duty Rules, 2016. Available from 1 April 2026 to 31 March 2028. | Meet CBIC's eligibility criteria and apply on the AEO portal (aeoindia.gov.in). CBIC expects EMIs to work towards AEO T2 or T3 during the period. | CBIC |
| Authorised Economic Operator (AEO)CBIC AEO programme | Trusted-trader facilitation: direct port delivery, faster refunds and drawback, reduced bank guarantees, and deferred duty payment at the T2 and T3 tiers. | Pass CBIC's compliance and security accreditation, then keep meeting it. Any business doing customs-related work can apply. | CBIC |
| MOOWR (bonded manufacturing)Customs Act 1962, s.58 & s.65 | Duty deferred on imported inputs and capital goods while they stay in your bonded unit. There is no export obligation, so it suits businesses that also sell in India. | Operate under a customs warehouse licence with electronic stock records. Duty becomes payable when goods are cleared into the domestic market. It is deferred, not waived. | CBIC |
| EPCGFTP 2023, Chapter 5 | Capital goods for export production imported at zero customs duty. | An export obligation of six times the duties, taxes and cess saved, completed within six years. If you default, the duty becomes payable with interest. | DGFT |
| Advance AuthorisationFTP 2023, Chapter 4 | Duty-free import of inputs before you export the finished product. | An export obligation, minimum 15% value addition, and the actual-user condition: you must use the inputs yourself. | DGFT |
| DFIAFTP 2023, Chapter 4 | Basic Customs Duty exemption on inputs, issued after export. Once the export obligation is met, the authorisation can be transferred or sold. | Export first, with minimum 20% value addition. IGST is not exempted. Some items are excluded; for example, spices cannot be imported under DFIA (Policy Circular 05/2025). | DGFT |
| Drawback on re-exportCustoms Act 1962, s.74 | 98% of the import duty paid is refunded when duty-paid goods are re-exported without being used. Used goods get a lower, notified rate. | Customs must be able to identify the goods as the ones imported, and they must be entered for export within two years of paying the duty. The Board can extend this period on sufficient cause. | CBIC |
3. Check these before you claim anything
Active IEC
Every route above needs a valid Importer-Exporter Code linked to your PAN. An inactive IEC blocks clearance.
Correct 8-digit HS code
Agreement rates, end-use notifications and scheme eligibility are all set at tariff-line level. A wrong code can mean a denied claim.
Claim at the right moment
Most benefits have to be claimed on the Bill of Entry or shipping bill itself. Missing that step is the most common reason a benefit is lost.
Not sure which one applies to you?
Send us your product's HS code, your supplier country and what you do with the goods. We'll tell you which routes are open to you.
Summary of official rules as at October 2026, for general reference. Agreement schedules and scheme conditions change by notification, so confirm current terms on dgft.gov.in and cbic.gov.in before acting. GTA Export Import Statistics is not a government body.