What is Rule 6 of IGCR Scheme?

Rule 6 of the IGCR (Import of Goods at Concessional Rate of Duty) Scheme outlines the responsibilities of importers who bring in goods at a reduced customs duty. These goods must be used strictly for the purpose declared at the time of import—such as manufacturing, job work, or research. Using them for any other purpose can lead to the loss of concessional benefits and payment of full customs duty.

Importers must also maintain clear and detailed records of how the imported goods are used. These records help prove compliance and may be checked by customs authorities at any time. It’s important to follow the conditions mentioned in relevant customs notifications and ensure that all imports match the approved use.

Additionally, importers should be ready to provide accurate information to customs whenever asked. If there are any discrepancies or misuse of goods, the benefits under the scheme can be withdrawn, and penalties and interest may be applied.

In short, Rule 6 ensures that goods are used as intended and properly documented. Following these rules helps importers keep the benefits of concessional duty and avoid penalties.