Focus
Market Scheme under FTP 2009-2014
[Customs Notification No. 93 dated 11th September
2009]
In exercise of the powers conferred by sub-section (1)
of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
goods when imported into India against a duty credit scrip issued under the
Focus Market Scheme in accordance with paragraph 3.14 of the Foreign Trade
Policy (hereinafter referred to as the said scrip) from,-
(a) the whole of the duty of customs leviable thereon
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b) the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act,
subject to the following conditions, namely :-
i.
that
the benefit under this notification shall be available only in respect of duty
credit scrip issued against exports to the countries notified in Appendix 37-C
of the Handbook of Procedures, Volume I in terms of entitlement under
paragraph 3.14.2 or against exports to the countries or regions specified in
paragraphs 3.14.4(e) or 3.14.5(e) of the Foreign Trade Policy, as the case may
be; [Substituted by 32/13.06.2013]
ii.
that the said
scrip is produced before the proper officer of customs at the time of clearance
for debit of the duties leviable on the goods and the proper officer of customs
taking into account the debits already made under this exemption and debits
made under the notification Nos. 30 of
2012-Central Excise, dated the 9th July, 2012, 2012 and 6 of
2013-Service Tax, dated the 18th April, 2013, shall debit the duties leviable
on the goods, but for this exemption; [Substituted by 44/09.07.2012;
29/16.05.2013]
iii.
that
the said scrip and goods imported against it shall be freely transferable ;
iv.
that the imports
and exports are undertaken through seaports at Bedi (including
Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar, Haldia (Haldia Dock complex
of Kolkata port) Kakinada, Hazira (Surat), Kandla,
Kattupalli (Tamil Nadu), Kolkata, Krishnapatnam, Ennore (Tamil Nadu) and
Karaikal (Union Territory of Puducherry), Magdalla, Mangalore, Marmagoa,
Muldwarka, Mumbai, Mundhra, Nagapattinam, Nhava Sheva, Okha, Paradeep, Pipavav,
Porbander, Sikka, Tuticorin, Visakhapatnam and Vadinar or through any of the airports
at Ahmedabad, Bangalore, Bhubaneswar, Calicut, Chennai, Cochin, Coimbatore,
Dabolim (Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow (Amausi),
Mumbai, Nagpur, Rajasansi (Amritsar), Srinagar, Trivandrum, Varanasi and
Visakhapatnam or through any of the Inland Container Depots at Agra,
Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda,
Bhilwara, Bhiwadi, Bhusawal, Chheharata (Amritsar), Coimbatore, Dadri, Dappar
(Dera Bassi), Daulatabad (Wanjarwadi and Maliwada), Delhi, Dighi (Pune),
Durgapur (Export Promotion Industrial Park), Faridabad, Garhi Harsaru, Gauhati,
Guntur, Hyderabad, Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur,
Kota, Kundli, Loni (District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep
(District Raisen), Miraj, Moradabad, Nagpur, Nasik, Pimpri (Pune), Pitampur
(Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur,
Surat, Surajpur, Tirupur, Tuticorin, Udaipur, Vadodara, Varanasi, Waluj
(Aurangabad), Talegoan (District Pune), Dhannad Rau (District Indore), Kheda
(Pithampur, District Dhar), Patli (Gurgaon), Irugur Village (Tamil Nadu),
Thudiyalur (Tamil Nadu), Chettipalayam(Tamil Nadu) and Veerapandi (Tamil Nadu),
Marripalem Village in Taluk of Edlapadu, District Guntur, Tondiarpet (TNPM),
Chennai and Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village,
Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu, Melapakkam Village
(Arakkonam Taluk, Vellore District), Hosur (Tamil Nadu) and Nattakkam Village
(Kottayam Taluk and District) or through the Land Customs Station at
Agartala, Amritsar Rail Cargo, Attari Road, Changrabandha, Dawki, Ghojadanga,
Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat,
Raxaul, Singhabad and Sutarkhandi or a Special Economic Zone notified under
section 4 of the Special Economic Zones Act, 2005 (28 of 2005):
[Clause (iv) substituted by
123/10.11.2009; 93/14.09.2010; 40/19.05.2011; 37/24.05.2012; 40/14.06.2012; 50/10.09.2012;
04/14.02.2013; 20/03.04.2013 05/20.02.2015; 36/01.06.2016; 08/23.03.2017]
Provided that the Commissioner of Customs may with in
the jurisdiction , by special order, or by a Public Notice, and subject to such
conditions as may be specified by him, permits import and export from any other
seaport/airport/inland container depot or through any land customs station;
Provided further that the exports may also be
undertaken through the Foreign Post Office at New Delhi; [Inserted by
38/26.07.2013]
v.
that
where the importer does not claim exemption from the additional duty of customs
leviable under section 3 of the said Customs Tariff Act, he shall be deemed not
to have availed the exemption from the said duty for the purpose of calculation
of the said additional duty of customs;
vi.
that
the importer shall be entitled to avail of the drawback or CENVAT credit of
additional duty leviable under section 3 of the said Customs Tariff Act against
the amount debited in the said scrip;
vii.
that
the benefits under this notification shall not be available to the items listed
in Appendix 37B of the Hand Book of Procedures , Volume I.
2.
The following categories of exports specified in paragraph 3.17.2 and 3.14.3 of
the Foreign Trade Policy shall not be counted for calculation of export
performance or for computation of entitlement under paragraph 3.14.2 of
the Foreign Trade Policy: [Substituted by 32/13.06.2013]:
i.
EOUs
/ EHTPs / BTPs who are availing direct tax benefits / exemption;
ii.
Export
of imported goods covered under Para 2.35 of FTP;
iii.
Exports
through transshipment, meaning thereby that exports originating in third
country but transshipped through India;
iv.
Deemed
Exports;
v.
Exports
made by SEZ units or SEZ products exported through DTA units;
vi.
Items,
which are restricted or prohibited for export under Schedule-2 of Export Policy
in ITC (HS);
vii.
Supplies
made to SEZ units;
viii. Service Exports;
ix.
Diamonds
and other precious, semi precious stones;
x.
Gold,
silver, platinum and other precious metals in any form, including plain and
studded Jewellery;
xi.
Ores
and Concentrates, of all types and in all forms;
xii.
Cereals,
of all types;
xiii. Sugar, of all types and in all forms;
xiv. Crude / Petroleum Oil & Crude / Petroleum based
Products covered under ITC HS codes 2709 to 2715,of all types and in all forms;
and
xv. Export of Milk and Milk Products covered under ITC HS
Codes 0401 to 0406, 19011001, 19011010,2105 & 3501.
xvi. Export of Meat and Meat Products;
xvii. Export of Cotton;
xviii. Export of Cotton Yarn;
xix. Export which are subject to Minimum Export Price or Export Duty.
[SNos. (xvi) to (xix) inserted by 52/26.12.2013]
3. For the purpose of calculation of export performance or for computation of entitlement under paragraph 3.14.4 or paragraph 3.14.5 of the Foreign Trade Policy, the incremental growth shall be in respect of each exporter [Importer Exporter Code (IEC) holder] without any scope of combining the export for group company or for transferring export performance from any other IEC holder and the incremental growth shall be in terms of freely convertible currency to the designated markets. The following categories of exports shall not be counted for calculation of export performance or for computation of entitlements:
(i) Export of imported goods or exports made
through trans-shipment;
(ii) Export from SEZ/ EOU /EHTP /STPI
/BTP/FTWZ;
(iii) Deemed Exports;
(iv) Service Exports;
(v) Third Party exports;
(vi) Diamond, Gold, Silver, Platinum, other
precious metal in any form including plain and studded jewellery and other
precious and semi-precious stones;
(vii) Ores and concentrates of all types and in
all formations.
(viii) Cereals of all types; (ix) Sugar of all
types and all forms;
(x) Crude / petroleum oil and crude / primary
and base products of all types and all formulations;
(xi) Export of milk and milk products;
(xii) Export performance made by one exporter on
behalf of other exporter;
(xiii) Supplies made to SEZ units;
(xiv) Items, export of which requires an export
authorisation (except SCOMET);
(xv) Export of Meat and Meat Products;
(xvi) Exports to Singapore, UAE and Hong Kong,
(xvii) SEZ/EOU/EHTP/BTP/FTWZ products exported
through DTA units.
(xviii) Cotton (for the
paragraph 3.14.5 of the Foreign Trade Policy);
(xix) Cotton Yarn (for the
paragraph 3.14.5 of the Foreign Trade Policy);
(xx) Export which are
subject to Minimum Export Price or Export Duty (for the paragraph 3.14.5 of the
Foreign Trade Policy).
[Para
3 inserted by 32/13.06.2013; SNos. (xviii) to (xx) inserted by 52/26.12.2013;
SNo. (xix) omitted by 07/24.02.2014]
Explanation,- In this notification,-
(i) "Capital goods" has the same meaning as
assigned to it in paragraph 9.12 of the Foreign Trade Policy;
(ii) "Foreign Trade Policy" means the
Foreign Trade Policy 2009-2014, published by the Government of India in the
Ministry of Commerce and Industry vide notification No.1/2009-2014, dated the
27th August, 2009, as amended from time to time:
(iii) "Goods" means any inputs, or goods
including capital goods.
[F.No.605/58/2009-DBK]