IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 25 Jan 2018 | Removal date: open ended
Still in force

Tax-based export incentive

On 22 January 2018, the Ministry of Finance has through Notification 8/2018-Customs amended the drawback rates under the Duty Drawback Scheme on the items listed below. The Duty Drawback Scheme provides rebates of duties paid on imports or local purchase of articles that are used to manufacture export products.

  • Chilled/frozen fish, fish fillets, mollusses, invertebrates and extracts & juices of fish or crustaceans from 0.4% and a cap of INR 2.1 to 2.1% and a cap of INR 10.9
  • Frozen Shrimps/prawns, prepared or preserved, from 0.8% and a cap of INR 6.4 to 2.7% and a cap of INR 21.6
  • Accelerated Freeze Dried shrimps/prawns, prepared or preserved, from 0.4% and a cap of INR 10.9 to 2.1% and a cap of INR 57.2
  • Lobsters and crabs, prepared or preserved, from 0.4% and a cap of INR 4 to 2.4% and a cap of INR 24
  • Pasteurised tinned chilled crab meat, prepared or preserved, from 0.8% and a cap of INR 13.8 to 2.7% and a cap of INR 46.6
  • Other crustaceans, molluses or invertebrates in chilled or frozen form, prepared or preserved, 0.4% and a cap of INR 2.1 to 2.1% and a cap of INR 10.9
  • Plastic belts from 1.5% to 1.9%, no change in cap (HS 3926.03)
  • Automobile tyres from 2.6% and a cap of INR 7 per kg. to 3.6% and a cap of INR 12.2 per kg.
  • Bicycle/cycle-rickshaw tyres from 2% and a cap of INR 7 per kg. to 5.75% and a cap of INR 11.5 per kg.
  • Other pneumatic tyres from 2% and a cap of INR 5.4 per kg. to 3.6% and a cap of INR 8.5 per kg.
  • Bicycle tubes from 2.6% and a cap of INR 7.7 per kg to 5.4% and a cap of INR 12.3 per kg.
  • Other inner tubes from 2% and a cap of INR 5.9 per kg. to 3.6% and a cap of INR 7.9 per kg.
  • Finished leather of bovine animals, sheep, lamb or goat and chamois leather from 1.2% and a cap of INR 2.1 per sq. ft. to 2.36% and a cap of INR 4.3 per sq. ft.
  • Lining leather of bovine animals, sheep, lamb or goat from 1.2% and a cap of INR 1.8 per sq. ft. to 2.36% and a cap of INR 2.6 per sq. ft.
  • Leather harness from 1.6% and a cap of INR 32.2 per piece to 2.2% and a cap of INR 48.1 per piece
  • Leather saddle from 1.4% and a cap of INR 93.8 per piece to 1.6% and a cap of INR 256.9 per piece
  • Leather trunks/suitcases/bags from 1.5% and a cap of INR 97 per piece to 2.4% and a cap of INR 128.5 per piece
  • Leather woven/braided handbags from 1.5% and a cap of INR 65.9 to 2.4% and a cap of INR 87.9 per piece
  • Other leather handbags from 1.5% and a cap of INR 54.9 per piece to 2.4% and a cap of INR 77.1 per piece
  • Leather articles carried in pocket or handbags and other cases/bags of leather from 1.5% and a cap of INR 12.8 to 2% and a cap of INR 17 per piece
  • Leather articles of apparel from 2.4% and a cap of INR 222.7 per piece to 2.9% and a cap of INR 230.2 per piece
  • Articles of apparel of leather and other materials from 2.4% and a cap of INR 122.7 to 2.9% and a cap of INR 193.3 per piece
  • Leather gloves for industry use from 1.8% to 3.5% per pair, no change in absolute cap of INR 6.6 per pair
  • Leather belts from 1.9% and a cap of INR 11.2 to 1.9% and a cap of INR 15.8 per piece
  • Carded wool yarn - grey and weaving quality from 4% and a cap of INR 62.6 per kg. to 5.1% and a cap of INR 118 per kg., dyed and weaving quality from 4% and a cap of INR 64.8 to 4.9% and a cap of INR 119 per kg., grey and hosiery/knitting quality from 4% to 5.1%, dyed and hosiery/knitting quality from 4% to 4.9%, grey wollen-MMF blended yarn from 4% to 5.1%, dyed wollen-MMF blended yarn from 4% to 4.9%, other grey carded wool yarn from 4% to 5.1%, and other dyed carded wool yarn from 4% and INR 27.6 per kg to 4.9% and a cap of INR 40.7 per kg.
  • Combed wool yarn - grey and weaving quality from 4% and a cap of INR 62.6 per kg. to 5.1% and a cap of INR 118 per kg., dyed and weaving quality from 4% and a cap of INR 64.8 to 4.9% and a cap of INR 119 per kg., grey and hosiery/knitting quality from 4% to 5.1%, dyed and hosiery/knitting quality from 4% and a cap of INR 40.7 to 4.9% and a cap of INR 73.9 per kg., grey wollen-MMF blended yarn from 4% and a cap of INR 43 to 5.1% and a cap of INR 51.2 per kg, dyed wollen-MMF blended yarn from 4% and a cap of INR 44.8 to 4.9% and a cap of INR 63.2 per kg., other grey combed wool yarn from 4% to 5.1%, and other dyed combed wool yarn from 4% and INR 27.6 per kg to 4.9% and a cap of INR 35.4 per kg.
  • Grey yarn of animal hair from 4% to 5.1% and dyed yarn from 4% to 4.9%
  • Gery yarn of wool of animal hair for retail sale from 4% to 5.1% and dyed yarn from 4% and a cap of INR 44.8 to 4.9% and a cap of INR 89.1 per kg.
  • Yarn of coarse animal hair or horsehair - grey from 4% to 5.1% and dyed from 4% to 4.9%
  • Woven fabric of carded wool or carded fine animal hair - grey and containing more than 85% wool/hair from 3.2% to 5%, dyed and containing more than 85% wool/hair from 3.2% and a cap of INR 72 per kg. to 5.5% and a cap of INR 150.1 per kg., other grey fabrics from 2.7% to 4%, and other dyed fabrics from 2.7% and a cap of INR 49.7 to 4.5% and a cap of INR 86.2 per kg.
  • Woven fabric of combed wool or combed fine animal hair - grey and containing more than 85% wool/hair from 3.2% to 5%, dyed and containing more than 85% wool/hair from 3.2% and a cap of INR 72 per kg. to 5.5% and a cap of INR 150.1 per kg., other grey fabrics from 2.7% to 4%, and other dyed fabrics from 2.7% and a cap of INR 49.7 to 4.5% and a cap of INR 86.2 per kg.
  • Dyed woven fabrics of synthetic staple fibre and at least 25% wool from 3.3% and a cap of INR 48 to 4.5% and a cap of INR79 per kg.
  • Wadding, felt, nonwovens, and gimped/chenille/loop-wale yarn of wool from 4% and a cap of INR 62.6 to 5.1% and a cap of INR 118 per kg.
  • Fishing nets of man-made materials other than nylon from 2.8% and a cap of INR 16 per kg. to 3.2% and a cap of INR 17 per kg.
  • Wool woven pile and chenille fabrics from 3.2% and a cap of INR 72 to 5.5% and a cap of INR 150.1 per kg.
  • Knitted or crocheted fabrics of wool under HS 6001 to HS 6006 from 3.2% to 5%
  • Leather boots/half-boots for adults from 2.6% and a cap of INR 84.8 to 2.9% and a cap of INR 94.5 per pair, other leather shoes for adults from 2.6% to 2.9%, leather shoes for children from 2.6% and a cap of INR 37.8 to 2.9% and a cap of INR 50.9 per pair, leather sandals from 2.6% to 2.9%, safety footwear with metal toe cap from 2.6% to 3.5% and safety footwear with toecap of other materials from 2.9% to 3.2%
  • Leather uppers used in - Leather boots/half-boots for adults from 2.2% and a cap of INR 44.5 to 2.4% and a cap of INR 47.9 per pair, other leather shoes for adults from 2.2% and a cap of INR 30.5 to 2.4% and a cap of INR 32 per pair, leather shoes for children from 2.2% to 2.4%, leather sandals from 1.7% and a cap of INR 13.7 to 1.8% and a cap of INR 17.4 per pair, woven sandals from 1.7% and a cap of INR 9.9 to 1.8% and a cap of INR 24.1 per pair
  • Leather soles from 1.7% and a cap of INR 6.1 to 1.8% and a cap of INR 6.3 per pair
  • Leather gaiters/chaps and leather cum synthetic/textile footwear uppers from 1.7% and a cap of INR 9.9 to 1.8% and a cap of INR 24.1 per pair
  • Glass Artware/Handicrafts from 1.5% and a cap of INR 13.2 to 2.2% and a cap of INR 18.9 per kg
  • Glass Artware/Handicrafts made of two or more ply glass with or without metallic fusion from 1.5% and a cap of INR 14.8 to 2.2% and a cap of INR 22.1 per kg
  • Glass Refills Silver Coated for Vacuum Flasks from 1.5% and a cap of INR 4.4 to 3.8% and a cap of INR 9 per kg.
  • Glass Artware/Handicrafts with silver coating from 1.5% and a cap of INR 14.8 to 3.2% and a cap of INR 17.6 per kg.
  • Glass Artware/Handicrafts with glass chatons from 1.5% and a cap of INR 14.8 to 2.2% and a cap of INR 22.1 per kg.
  • Single speed bicycles from 2% and a cap of INR 89 to 2.6% and a cap of INR 116 per piece
  • Multi-speed bicycle from 7% and a cap of INR 482.8 to 7.8% and a cap of INR 586 per piece
  • Mountain terrain bicycles from 7% and a cap of INR 362.1 to 8% and a cap of INR 406
  • Delivery tricycles/cycle rickshaw from 2% and a cap of INR 89 to 2.6% and a cap of INR 116 per piece
  • Sports nets of man-made materials other than nylon from 2.8% and a cap of INR 16 to 3.2% and a cap of INR 17

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

029 Other animal products
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumpt
030760 Snails, other than sea snails
042 Fish live, fresh or chilled for human consumption
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
030229 Other
030242 Anchovies (Engraulis spp.)
030244 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
030245 Jack and horse mackerel (Trachurus spp.)
030289 Other
212 Prepared & preserved fish, crustaceans, molluscs
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
030323 Tilapias (Oreochromis spp.)
030342 Yellowfin tunas (Thunnus albacares)
030343 Skipjack or stripbellied bonito
030354 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
030355 Jack and horse mackerel (Trachurus spp.)
030389 Other
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
030445 Swordfish (Xiphias gladius)
030449 Other
030489 Other
030491 Swordfish (Xiphias gladius)
030499 Other
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumpt
030749 Other
030759 Other
030799 Other
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.
160521 Not in airtight container
160529 Other
263 Textile yarn & thread of natural fibres
5106 Yarn of carded wool, not put up for retail sale.
510610 Containing 85 % or more by weight of wool
510620 Containing less than 85 % by weight of wool
5107 Yarn of combed wool, not put up for retail sale.
510710 Containing 85 % or more by weight of wool
510720 Containing less than 85 % by weight of wool
265 Woven fabrics of natural non-cotton fibres
5111 Woven fabrics of carded wool or of carded fine animal hair.
511119 Other
5112 Woven fabrics of combed wool or of combed fine animal hair.
511211 Of a weight not exceeding 200 g/m²
511290 Other
267 Woven fabrics of man-made filaments & staple fibres
5515 Other woven fabrics of synthetic staple fibres.
551513 Mixed mainly or solely with wool or fine animal hair
273 Twine, cordage, ropes & cables; articles thereof
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
560811 Made up fishing nets
279 Textiles n.e.c.
5603 Nonwovens, whether or not impregnated, coated, covered or laminated.
560392 Weighing more than 25 g/m² but not more than 70 g/m²
560393 Weighing more than 70 g/m² but not more than 150 g/m²
560394 Weighing more than 150 g/m²
5606 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale yarn.
560600 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale yarn.
281 Knitted or crocheted fabrics
6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of heading 60.01.
600490 Other
282 Wearing apparel, except fur apparel
3926 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.
392620 Articles of apparel and clothing accessories (including gloves, mittens and mitts)
4203 Articles of apparel and clothing accessories, of leather or of composition leather.
420310 Articles of apparel
420329 Other
420330 Belts and bandoliers
291 Tanned or dressed leather; composition leather
4107 Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14.
410711 Full grains, unsplit
410712 Grain splits
410719 Other
410791 Full grains, unsplit
410792 Grain splits
410799 Other
4112 Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
411200 Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
4113 Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14.
411310 Of goats or kids
4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
411410 Chamois (including combination chamois) leather
411420 Patent leather and patent laminated leather; metallised leather
292 Luggage & handbags; saddlery & harness; other leather articles
4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
420100 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
4202 Trunks, suitcases, vanitycases, executivecases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travellingbags, insulated food or beverages bags, toile
420211 With outer surface of leather or of composition leather
420212 With outer surface of plastics or of textile materials
420221 With outer surface of leather or of composition leather
420231 With outer surface of leather or of composition leather
420291 With outer surface of leather or of composition leather
293 Footwear other than sports footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640351 Covering the ankle
640359 Other
640391 Covering the ankle
640399 Other
295 Other footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
640320 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
640340 Other footwear, incorporating a protective metal toecap
296 Parts of footwear
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.
640610 Uppers and parts thereof, other than stiffeners
640690 Other
341 Basic organic chemicals
2912 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.
291249 Other
361 Rubber tyres & tubes
4011 New pneumatic tyres, of rubber.
401110 Of a kind used on motor cars (including station wagons and racing cars)
401150 Of a kind used on bicycles
401199 Other
4013 Inner tubes, of rubber.
401320 Of a kind used on bicycles
401390 Other
369 Other plastics products
3918 Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.
391810 Of polymers of vinyl chloride
371 Glass & glass products
7020 Other articles of glass.
702000 Other articles of glass.
384 Sports goods
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including tabletennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools.
950699 Other
499 Other transport equipment & parts
8712 Bicycles and other cycles (including delivery tricycles), not motorised.
871200 Bicycles and other cycles (including delivery tricycles), not motorised.

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