Who is eligible for IGCR?

The IGCR (Import of Goods at Concessional Rate of Duty) scheme is meant to support businesses by allowing them to import goods at reduced customs duty, provided they meet specific eligibility criteria. The scheme primarily targets manufacturers, exporters, R&D units, job workers, PSUs, and OEMs who use the imported goods for a declared purpose like manufacturing, research, or export production.

Manufacturers can benefit if the imported goods—such as raw materials or components—are used in their production process. Research and Development units, especially those working in science or technology, may also avail the scheme for importing goods vital to their R&D efforts. Exporters engaged in manufacturing goods for export are eligible, promoting cost-effective exports.

Public Sector Undertakings (PSUs) and Original Equipment Manufacturers (OEMs) are also covered if they import parts or materials necessary for assembly or project execution. Job workers, who process goods on behalf of manufacturers, may also qualify if the goods are used as per IGCR conditions.

To be eligible, the goods must strictly be used for the purpose declared during import. Importers must comply with customs notifications and cannot divert goods for unintended use. In summary, IGCR benefits are reserved for entities directly involved in productive sectors that ensure proper use and compliance.