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FOCUS MARKET SCHEME :

OBJECTIVE
To offset the high freight cost and other externalities to select
international markets with a view to enhance Indian export
competitiveness.
ENTITLEMENT
Duty free credit scrip equivalent to 3% of FOB value of exports
made from Aug. 27, 2009 (Table 1 & Table 2 markets in Appendix
37 C.
Duty free credit scrip equivalent additional 1% duty Credit script
(i.e. 4% in total) of FOB value of exports made from 01.04.2011 (for
markets in Table 3 of Appendix 37 C)
NOTIFIED COUNTRIES SET OUT IN APPENDIX 37 C
Focus Markets (Table 1- Latin American, African, East European,
Asian and CIS-CAR block)
New Focus Markets (Table 2- Latin American and Asia-Oceania
block)
Special Focus Markets (Table 3 CIS, Latin American, African
Countries)
ELIGIBLE EXPORTS Exports of All goods to notified countries
INELIGIBLE EXPORTS
Supplies to SEZ units; Service exports; Ores and Concentrates;
Supplies to EOU/ETHTP/BTP.
Deemed Exports.
Exports through Transshipment.
Diamond and other precious, semi-precious stones; Gold, silver,
platinum etc..
Cereals of all types; Sugar, of all types; Milk & milk products
Crude / Petroleum Oil
IMPORTS / EXCISE DUTY PAYMENT ALLOWED
Inputs or Capital goods which are otherwise freely importable
under ITC (HS).
For payment of duty against EPCG Scheme.
Duty Credit Scrip and goods imported there under are freely
transferable
Inputs or Capital goods which are otherwise freely importable
under ITC
TRANSFERABILITY :
Duty credit Scrip and items imported against it would be freely
transferable.
OTHERS :
Proof of landing of export consignment in specified marked is
critical for availment of the benefit
Additional Customs duty / Excise duty paid, can be adjusted as
Cenvat credit or Duty drawback
Benefit can be also claimed by supporting manufacturer against
disclaimer of the Exporter.
Duty can be paid through scrip for imports made from port other
than the port of registration using TRA facility.
FOCUS PRODUCT SCHEME
OBJECTIVE
To incentivise export of such products, having high export intensity
/ employment potential to offset cost associated with inherent
infrastructure and marketing.


ENTITLEMENT & ELIGIBILITY
Exports of notified products to all countries entitled for duty free
credit scrip equivalent to 2% to 5% of FOB value of exports for each
licensing year for exports made from 27.08.2009 onwards. 2%
bonus additional duty credit scrip for certain Products / Sector as
per list in Appendix 37 D.
ELIGIBLE EXPORTS Exports of notified products to any County.

INELIGIBLE EXPORTS :Following exports shall not be taken into
account for credit entitlement
EOUs / EHTPs / BTPs whore availing direct tax benefits /
exemptions
Exports by DTA Units on Goods manufactured by SEZ unit.
Deemed exports
Export of imported goods.
Exports through transshipment (Originating in Third County).
IMPORTS / EXCISE DUTY PAYMENT ALLOWED
Inputs or Capital goods which are otherwise freely importable
under ITC (HS).
For payment of duty against EPCG Scheme.
Payment of Excise duty on domestic procurement (of items
otherwise freely importable under ITC (HS).
Can be used to payment of Customs Duties for EO Defaults under
Advance / EPCG Authorisation except interest which is required to
be paid in cash.
TRANSFERABILITY :
Duty credit Scrip and items imported against it would be freely
transferable.
OTHERS :
Additional Customs duty / Excise duty paid, can be adjusted as
Cenvat credit or Duty drawback
Benefit can be also claimed by supporting manufacturer against
disclaimer of the Exporter.
Duty can be paid through scrip for imports made from port other
than the port of registration using TRA facility.
MARKET LINKED FOCUS PRODUCTS SCRIP (MLFPS)
OBJECTIVE
To incentivise products/sectors having high export intensity /
employment potential which are not covered in FPS List when
exported to Specific Countries (Linked Market) .(List as per Table 2
of Appendix 37 D)
ENTITLEMENT & ELIGIBILITY
Exports of notified products to specified countries are entitled for
duty free credit scrip equivalent to 2% of FOB value of exports for
each licensing year for exports made from 27.08.2009 onwards.
INELIGIBLE EXPORTS :Following exports shall not be taken into
account for credit entitlement
EOUs / EHTPs / BTPs whore availing direct tax benefits /
exemptions
Exports by DTA Units on Goods manufactured by SEZ unit.
Deemed exports
Export of imported goods.
Exports through transshipment (Originating in Third County).
IMPORTS / EXCISE DUTY PAYMENT ALLOWED
Inputs or Capital goods which are otherwise freely importable
under ITC (HS).
For payment of duty against EPCG Scheme.
Payment of Excise duty on domestic procurement (of items
otherwise freely importable under ITC (HS).
Can be used to payment of Customs Duties for EO Defaults under
Advance / EPCG Authorisation except interest which is required to
be paid in cash.
TRANSFERABILITY :
Duty credit Scrip and items imported against it would be freely
transferable.
OTHERS :
Additional Customs duty / Excise duty paid, can be adjusted as
Cenvat credit or Duty drawback
Benefit can be also claimed by supporting manufacturer against
disclaimer of the Exporter.
Duty can be paid through scrip for imports made from port other
than the port of registration using TRA facility.
DOCUMENTS REQUIRED FOR FMS / MLFPS SCHEME:
Sl.
No.
Documents
1.
Original EP copy of Shipping Bills /Bill of Exports.
Note - In case original copy of shipping bill or Bill of exports has been
submitted under any other scheme of FTP then self-attested photocopy of the
same along with reference file number and concerned RA.
2.
Original bank realization certificate as per Appendix 22A/ FIRC (in case of
direct negotiation of documents).
Note - In case original copy of bank realization certificate or FIRC has been
submitted under any other scheme of FTP then self-attested photocopy of the
same along with reference file number and concerned RA.
3. Self-certified copy of valid RCMC with name of Proprietor / partner / Director.
4.
Self-certified copy of Bills of lading
5.
(a) One of the following documents as proof of landing of goods in the focus
country
(i) Self attested copy of Import Bill of Entry filed by importer in Specified
Market, or
(ii) Delivery Order issued by the Port Authorities, or
(iii) Arrival Notice issued by Goods Carrier, or
(iv) Tracking Report from the Goods Carrier (Shipping Line/Airline etc. or
his accredited agent in India) duly certified by them, evidencing arrival of
export cargo to the destination Focus Market, or
(v) For Land Locked Focus Market, Rail/Lorry receipts of Transportation
of goods from Port to Land Locked Focus Market, or
(vi) Any other document that may satisfactorily prove to RA concerned
that goods have landed in / reached the Focus Market.

(b) In case of (iv) and (vi) above, the accredited agent of the Goods Carrier
must certify that he is the accredited agent of the concerned Goods Carrier on
the date of issuance of the tracking report / document.

(c) Further, in the case of issuance of any other document under (vi) above, the
accredited agent must state that proof of landing of goods in relevant Focus
Market is given based on information available in the Goods Carriers backup
database and he has verified the same and issued this document accordingly.
6.
In case of application filed without bank realization certificate, BG/LUT should
be as per custom circular number 58/2004 as amended.
7.
In case of third party exports, disclaimer certificate from third party signed by
authorized signatory with name and designation should be submitted. The
name of the third party should be indicated on shipping bills.
8.
In case of EOU/EHTP/BTP shipments, proof of non availment of Direct tax
exemption by concerned EOU/EHTP/BTP.
9.
Export turnover certificate certified by Central Excise authorities/Chartered
Accountants as applicable.
10. Status Holder Certificate if applicable.
11. Copy of Central Excise Registration, Service Tax Registration Certificates.
12. Power of attorney in favour of the authorised signatory.
DOCUMENTS REQUIRED FOR FPS SCHEME :
Sl.
No.
Documents
1.
Original EP copy of Shipping Bills /Bill of Exports.
Note - In case original copy of shipping bill or Bill of exports has been
submitted under any other scheme of FTP then self-attested photocopy of the
same along with reference file number and concerned RA.
2.
Original bank realization certificate as per Appendix 22A/ FIRC (in case of
direct negotiation of documents).
Note - In case original copy of bank realization certificate or FIRC has been
submitted under any other scheme of FTP then self-attested photocopy of the
same along with reference file number and concerned RA.
3. Self-certified copy of valid RCMC with name of Proprietor / partner / Director.
4.
In case of application filed without bank realization certificate, BG/LUT should
be as per custom circular number 58/2004 as amended.
5.
In case of third party exports, disclaimer certificate from third party signed by
authorized signatory with name and designation should be submitted. The
name of the third party should be indicated on shipping bills.
6.
In case of EOU/EHTP/BTP shipments, proof of non availment of Direct tax
exemption by concerned EOU/EHTP/BTP.
7.
Export turnover certificate certified by Central Excise authorities/Chartered
Accountants as applicable.
8. Status Holder Certificate if applicable.
9. Copy of Central Excise Registration, Service Tax Registration Certificates.
10. Power of attorney in favour of the authorised signatory.

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