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IGCR guides

IGCR (Import of Goods at Concessional Rate of Duty) lets importers clear notified goods at a concessional or nil rate of duty, provided they use them for manufacture, an output service or another end use the notification specifies, under the IGCR Rules, 2022.

Latest guides

IGCR

IGCR vs Project Import: Which Route Fits Your Imports?

IGCR vs Project Import: one registered project assessed together, or ongoing imports cleared under an IGCR-conditioned notification. When each fits.

Updated 5 Nov 20265 min read

IGCR

IGCR vs Advance Authorisation: Which Fits Your Imports?

IGCR vs Advance Authorisation: end use under a customs notification vs duty-free inputs against an export obligation. Security, set-up and when each fits.

Updated 5 Nov 20265 min read

IGCR

IGCR vs EPCG: Key Differences, Using Both and Which Starts Faster

IGCR vs EPCG compared: end use vs export obligation, customs vs DGFT, whether you can use both, and why IGCR is usually quicker to start.

Updated 5 Nov 20267 min read

IGCR

How to Close an IGCR Bond Once Imports Are Completed

Close an IGCR bond properly: account for every Bill of Entry, file pending IGCR-3 quarters, then get the bond and any bank guarantee released.

Updated 5 Nov 20266 min read

More IGCR guides

IGCR

How to Calculate Duty Saved Under IGCR, With Worked Examples

Calculate duty saved under IGCR: BCD, SWS and IGST worked through with illustrative numbers that add up, and how the result sets your bond amount.

Updated 5 Nov 20267 min read

IGCR

Goods Allowed Under IGCR: Raw Materials, Capital Goods and Exclusions

Which goods are allowed under IGCR: the notification and end-use test, raw materials vs finished goods, capital goods depreciation, and exclusions.

Updated 5 Nov 20267 min read

IGCR

IGCR Penalties and Non-Compliance: Recovery, Interest and Missed Deadlines

What IGCR non-compliance costs: duty recovered through the bond, 15% interest, a penalty up to Rs 2 lakh. Rule 6 records, deadlines and what to do if late.

Updated 5 Nov 202610 min read

IGCR

Is IGCR Applicable to SEZ Units or Only DTA Importers?

Whether IGCR applies to your unit depends on the notification, not the zone. How DTA importers, EOUs (on IGCR since 2024) and MOOWR units use it, and SEZ notes.

Updated 5 Nov 20265 min read

IGCR

IGCR Return (IGCR-3): Quarterly Filing, Due Dates and How to File

The IGCR-3 return is quarterly since 2 Feb 2025, due 10 April, July, October and January. What it reports, NIL returns, and how to file on ICEGATE 2.0.

Updated 5 Nov 20266 min read

IGCR

Bank Guarantee for Customs: What It Is and How It Works

What a bank guarantee for customs is, who issues it, the usual format, how it is released or invoked, and when IGCR importers need one.

Updated 5 Nov 20267 min read

IGCR

IGCR Form 3A: The Intra-Quarterly Return for Faster Bond Re-Credit

Form IGCR-3A is optional and can be filed any time in a quarter for an immediate bond re-credit. How it differs from IGCR-3 and how to file it on ICEGATE.

Updated 5 Nov 20265 min read

IGCR

IGCR Bond: Amount, Security and How to Submit It on ICEGATE

How the IGCR continuity bond works: the bond amount, surety or bank guarantee under Circular 18/2022, ICEGATE submission, debit, re-credit and validity.

Updated 5 Nov 202612 min read

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IGCR guides

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