Can IGCR Benefits Be Transferred to Another Unit?

You cannot transfer IGCR benefits to another unit the way you might a tradable licence, because they are tied to the importer and the premises declared in the prior intimation. The concession is granted on the basis that specific goods will be received and used at a specified location for a declared end use.

Moving those goods, or the benefit, to a different unit is not a simple handover. It requires that the receiving arrangement still satisfies the scheme’s conditions, and in many cases it means updating your declaration rather than transferring an entitlement. The short answer is that IGCR is not designed for transfer, but goods can sometimes be moved between your own declared premises or sent for job work under the rules.

Why You Cannot Transfer IGCR Benefits as an Entitlement

Unlike some DGFT authorisations that can be transferred or sold, IGCR is a procedural concession linked to your IEC, your intimation, your bond, and your premises. The benefit is not a standalone asset; it exists only as the right to import at a concessional rate for your declared use. There is nothing to transfer to an unrelated party, because the concession is inseparable from the specific importer and purpose that customs approved.

Moving Goods Between Your Own Premises

Where a business operates more than one unit, the practical question is usually about moving imported goods between its own locations. This is handled within the scheme by ensuring the premises are correctly reflected in the prior intimation. If goods will be used at a location other than the one first declared, the intimation should be updated to include or change that premises, so the declaration continues to match reality. This is amendment of your own registration, not transfer to a third party.

Job Work and Movement to Another Processor

The IGCR framework also contemplates goods being sent for job work, where an outside processor works on the imported material and returns it. This is a recognised movement under the rules with its own intimation and accounting, rather than a transfer of the concession itself. The importer remains responsible for the goods and for proving they ultimately serve the declared end use. So goods can physically move to another processor’s premises for job work while the benefit and responsibility stay with the original importer.

What You Cannot Do

You cannot simply hand your IGCR benefit to a separate company so they can import at the concessional rate under your registration, and you cannot divert the imported goods to a unit or use that was never declared and approved. Both would break the link between declaration and reality that the scheme depends on, and would expose the differential duty. If another unit genuinely needs the concession, the cleaner path is usually for that unit to register in its own right where it qualifies.

Getting Multi-Unit Situations Right

Businesses with several units or job-work arrangements often ask how to transfer IGCR benefits between locations, and the answer is that they operate the scheme correctly through careful structuring of premises declarations and movement records rather than any actual transfer. Our team helps set this up so goods move lawfully and the benefit stays properly anchored. See the IGCR clearance service or contact [email protected] or +91 91673 79073.

Premises and movement are declared in the prior intimation on ICEGATE under your DGFT IEC.

Frequently Asked Questions

Q1. Can IGCR benefits be transferred to another unit?

You cannot transfer IGCR benefits as a tradable entitlement. The benefit is tied to your IEC, intimation, bond, and declared premises.

Q2. Can goods move between my own units?

Yes, by ensuring the premises are correctly reflected in the prior intimation, which is an amendment rather than a transfer.

Q3. Can goods go to a job worker?

Yes. The framework allows goods to be sent for job work with its own intimation, while responsibility stays with the importer.

Q4. Can I hand my IIN to another company?

No. You cannot let a separate company import under your registration, and goods cannot be diverted to an undeclared unit.

Q5. What if another unit needs the concession?

The cleaner path is for that unit to register in its own right where it qualifies.

Related guides

• Start here: What is the IGCR Scheme? The Rules, Legal Basis and How It Evolved
• What Are the Benefits of IGCR for Importers?
• Who Can Avail IGCR Benefits? Conditions Attached to the Concession
• Can IGCR and EPCG Be Availed Together?
• IGCR vs Project Import: What Should You Choose?

Prefer to hand this over? We provide end to end IGCR filing for importers across India.