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:

• The registered premises
• The declared end use
• The bond or security furnished

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 be shifted by default. Imported goods cannot be consumed or moved to another unit unless customs has approved it.

To extend the benefit to another location, the importer must either:

• Apply for modification of the existing registration, or
• Obtain a separate IGCR registration for that unit

3. Limited Movement Allowed With Permission

Goods may be moved only in specific situations where customs has been informed in advance. This may include:

• Use at another declared premises
• Sending material to a job worker

In such cases, the importer must maintain tracking records and file the required returns.

4. Need for Amendment in Case of Change

If the place of consumption or manufacturing changes, the importer must apply for amendment through ICEGATE. Without approval, using IGCR goods at another location can lead to:

• Demand of duty
• Interest
• Action for non compliance

Conclusion

IGCR benefits are location specific. Transfer to another unit is not allowed unless customs approves the change through modification or separate registration.

Learn more about IGCR at https://www.jparks.co/services/apply-for-igcr-clearance/.