Introduction - CBEC's Customs Manual 2025 - Customs

1. Introduction: 1.1 The Export Promotion Schemes implemented by CBIC relate to those provided in respective Foreign Trade Policies issued from time to time. Presently the broad categories of schemes pertaining to FTP 2009-14 (effective till 31.3.2015), FTP 2015-20 and FTP 2023 are as below:- (a) Incentive or Reward schemes under which exporters are granted duty credit through a scrip which is permitted to be utilized for exemption by way of debiting certain duties/tax, subject to conditions. (b) Duty exemption schemes like Advance Authorisation (AA) and Duty Free Import Authorization (DFIA) which permit duty free import of inputs related to export production. Export Promotion Capital Goods (EPCG) Scheme permits duty free import of capital goods against an obligation to export goods in a specific time frame.