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 used in manufacturing or processing. Common examples include:

• Metals and metal alloys
• Fabrics and textiles
• Polymers and plastics
• Chemicals and solvents
• Electronic components
• Paper, rubber and glass

2. Semi-Finished or Intermediate Goods

Goods that require further processing or assembly are covered. These may include:

• Forgings and castings
• Sub-assemblies
• Partially finished components

3. Capital Goods and Machinery

Equipment used in production, quality testing or approved services can be imported under IGCR. Examples include:

• CNC machines
• Printing and packaging machines
• Laboratory and testing equipment
• Production line machinery

4. Consumables Used in Production

Consumables directly involved in the manufacturing process also qualify. Typical items are:

• Industrial gases
• Furnace oil
• Lubricants
• Production aids

5. Goods Not Allowed

IGCR does not cover imports meant purely for resale or trading. Restricted items include:

• Finished consumer products
• Ready-to-sell garments
• Fully assembled electronics
• Retail or wholesale stock

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

Related guides

• Start here: What is the IGCR Scheme? The Rules, Legal Basis and How It Evolved
• Is IGCR Available for Raw Materials as Well as Finished Goods?
• Can IGCR and EPCG Be Availed Together?
• IGCR vs Project Import: What Should You Choose?
• IGCR vs Advance Authorisation: Which is Better for Your Business?

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