What Types of Goods Are Allowed Under IGCR?
The IGCR Rules, 2017 allow concessional or zero-duty import only for goods used in authorised manufacturing, processing, job work or service activities. The eligibility depends on intended use rather than the product category alone. The permitted goods can be organised into the following structured sections: 1. Raw Materials and Inputs These are the primary items […]
Can IGCR Benefits Be Transferred to Another Unit?
1. Unit-Specific Approval The IGCR scheme grants concessional duty benefits based on the unit details declared during application. The approval is tied to: Because of this, the benefit is not automatically transferable to another factory, branch or warehouse. 2. No Automatic Transfer Between Units If a company operates multiple locations, the concessional duty benefit cannot […]
How to Track Your IGCR Application on ICEGATE
Once you apply for IGCR registration or submit a request under the Import of Goods at Concessional Rate Rules, the next important step is tracking its status. ICEGATE (Indian Customs EDI Gateway) provides an online system to monitor your application so you can stay updated without visiting customs offices. 1. Log In to ICEGATE Start […]
What Are the Penalties for IGCR Non-Compliance?
Non-compliance with the IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017 can lead to serious consequences for importers. Since concessional duty is granted conditionally, any violation is treated as a breach of Customs law. Key Penalties and Consequences: In summary: IGCR non-compliance can cost importers heavily in the form of repayment of […]
Is IGCR Available for Raw Materials as Well as Finished Goods?
If you’re planning to import under the IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017, one of the most common questions is — Does the benefit apply only to raw materials, or can finished goods also be brought in under IGCR? The answer lies in how the imported goods are used, rather […]
Can IGCR Clearance Be Cancelled or Withdrawn?
Yes. Under the IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017, Customs authorities have the power to cancel or withdraw IGCR clearance if the importer fails to comply with the prescribed rules and conditions. Situations Where IGCR May Be Cancelled/Withdrawn: Consequences of Cancellation: 👉 In short, IGCR clearance is conditional. Customs can […]
Can Traders (Not Manufacturers) Avail IGCR?
The IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017 were primarily designed to support manufacturers who import inputs for use in their own production. However, recent amendments have expanded the scope of IGCR to benefit traders in certain situations. Key Points: In short: Yes, traders can avail IGCR, but only when they […]
Is IGCR Applicable to Importers in SEZ or Only DTA?
The IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017 primarily apply to importers operating in the Domestic Tariff Area (DTA). These rules allow DTA-based manufacturers and service providers to import capital goods, raw materials, and consumables at concessional or nil duty, provided they use them strictly for specified purposes such as manufacturing, […]
What Happens if I Fail to Comply with IGCR Timelines?
The IGCR Rules, 2017 are built on trust and compliance. Importers availing concessional duty must follow strict timelines for filing returns, utilizing goods, and reporting to Customs. Failure to comply can lead to serious consequences: 👉 In short: Delays or missed filings = loss of concession, duty repayment, penalties, and tighter scrutiny. Timely compliance is […]
How Do I File IGCR Monthly/Quarterly Returns?
Importers availing concessional duty benefits under the IGCR Rules, 2017 must file periodic returns to Customs. These returns—filed monthly or quarterly depending on the jurisdiction—help ensure that the imported goods are being used for the declared purpose. Filing Process: Why It Matters: Timely filing of returns is mandatory. Non-filing or discrepancies can lead to suspension […]