Custom Law Services > Deemed Exports

Deemed Exports are supplies that do not leave country, are paid in Indian Rupees, but are still deemed to have been exported, reason being they compete with the duty free imports. Except for DEPB/ FMS/FPS/SFIS and Sales Tax, deemed exports are eligible for almost all advantages that physical exports receive. The merits of Advance Authorization / DFIA / EPCG (Export Promotion Capital Goods) and Drawback are available on inputs, while Exemption from or refund of Excise Duty is obtainable on output. Supplies mentioned below are regarded as deemed exports and they get the following benefits:


Supplies to EOU, BTP, EHTP, and STP from DTA (Domestic Tariff Area) are recognized as deemed exports. The supplier’s certain advantage grows up to the EOUs etc. They can get the Advance Authorization for their imports for the purpose of supplies to EOUs. The drawbacks for their suppliers also can be acquired by them. It is the choice of supplier about whether to take EOU or benefits.


The deemed Exports benefit for their domestic procurement can be taken provided Power Projects where International Competitive Bidding (ICB) procedures have been followed at the IPP or at EPC stage. The gain could be in the form of Advance Authorization, or Duty drawback on the inputs. The purpose of deemed exports can be availed by the Contractor/Sub-contractors or other suppliers. The excise duty refunds exemption or refunds benefits can be availed by Mega Power Projects comprising the benefit mentioned above. The benefits can be derived by the suppliers or the Project owners themselves.


The ICB procedure followed projects which are financed as above are accountable to derive the benefit for deemed exports for their domestic procurement. The advantages could be in the form of Advance Authorization, or Duty Drawback on the Inputs and Excise Duty Refunds on the outputs. The benefits can be availed by the Contractor/Sub-contractors or other suppliers. The project owner or other supplier can procure the benefits. The project could be infrastructure project funded for ROAD, URBAN IMPROVEMENT etc.

OTHER PURPOSES LIKE OIL EXPLORATION BUSINESSES for which duty free imports are permitted. Supplies to Projects as above where ICB procedures have been followed can derive the benefit of Deemed Exports for their domestic procurement. The benefits could be in the form of Advance Authorization or Duty Drawback on the Inputs and Excise Duty Refunds on the outputs. The benefit can be availed by the Contractor/Sub-contractors or other suppliers. The benefit can be taken by the suppliers or the Project owners themselves.


The deemed export benefits can be received by domestic suppliers to the above authorization holders. Excise Duty Exemption for Advance Authorization holders and Excise Duty Refund for EPCG holders are the merits. In adjunct to that the indigenous supplier can import his own raw material duty free or can even get a drawback. The benefits can be taken by the suppliers or the Authorization holders.

What Rajput Jain & Associates Offers

We assist you in assessing the likelihood of the scheme for your purpose, absolute planning, costing at the stage of tendering etc. Then we provide assistance in functioning all the official procedure, documentation, application preparations, representation and synchronization with the relevant authorities till receipt of relevant Authorizations or Duty Drawbacks in the hands of the client.

We provide support to the suppliers to EOU or EOU themselves derive the benefit of deemed exports like Drawback, Advance License, Excise refund etc. The job comprises of complete work of carrying out all the formalities, documentation, application preparations, representation and synchronize with the relevant authorities to get the final benefit in the hands of the client.


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