export import procedure - export consultancy company in delhi

Exports are the major focus of India's trade policy and a thrust area is exports involving higher value additions. Most items can be freely exported from India. A few items are subject to export control in order to avoid shortages in the domestic market, to conserve national resources and to protect the environment.

Export profits are exempt from income tax. Higher royalty payments of 8% (net of taxes) are permitted on export sales as compared to 5% on domestic sales. Export commissions up to 10% are also permissible.

Inputs required to be imported for export production are exempted from the basic customs duty. Export Oriented Units (EOUs) and Export Processing Zones (EPZs) enjoy special incentives such as duty free import of capital goods and raw materials for the purpose of export production.

Export Restrictions

Export of goods is allowed freely, except for a few items in the Negative List of Exports.
There are entries in the Prohibited List, export of which is not permitted on religious and environmental considerations.

Prohibited List
10 entries in the Prohibited List, export of which is not permitted on religious and environmental considerations.

  • All forms of wild life including their parts and products except Peacock Tail Feathers, including handicrafts made thereof and manufactured articles, and shavings of Shed Antlers of Chital and Sambhar subject to conditions.
  • Exotic birds
  • All items of plant included in Appendix 1 of the CITES, wild orchids, as well as plants as specified
  • Beef
  • Human skeletons
  • Tallow, fat and/or oils of any animal origin excluding fish oil
  • Wood and wood products in the form of logs, timber, stumps, roots, barks, chips, powder, flakes, dust, pulp and charcoal except sawn timber made exclusively out of imported teak logs/timber subject to conditons
  • Chemicals included in Schedule 1 of the Chemicals Weapons Convention of the United Nations
  • Sandalwood in any form, but excluding fully finished handicrafts made out of sandalwood and machine finished sandalwood products
Red Sanders wood in any form, whether raw, processed or unprocessed as well as any product made thereof
Canalised items list

6entries and 17 sub-entries, export of which is permitted through designated canalising agencies, following the amendments to the EXIM policy announced on 31st March'95. Prior to this amendment there were 6 entries and 18 sub-entries in this category

Canalised Items (Exports)
Following the amendments to the EXIM policy announced on 31 March 1995, this category now consists of six enteries and 17 sub-enteries. The items deleted from this list after the amendment, are marked below with a *.
Petroleum products, namely

o Aviation turbine fuel
o Bitumen (Asphalt) paving grade
o Crude oil
o Furnace oil
o High speed diesel
o Kerosene
o L P G (liquified petroleum gas)
o Motor spirit
o Naphtha
o Raw petroleum coke

• Gum karaya
• Mica waste (including factory cuttings) and scrap which is obtained by processing mica and which because of size and colour is considered below the specification of processed mica
• Mineral ores , concentrates and compounds thereof
o Rare earths (including Yttrium) ores, concentrates and compounds thereof
o Other mineral containing the following substances as accesory ingredients including :-
. Columbite *
. Monosite *
. Samerskite
. Uraniferous allanite
. Radium ores and concentrates
. Thorium ores and concentrates *
. Uranium ores and concentrates *
. Uranium bearing tailings left over from ores after extraction of copper or gold *
. Zircon ores and concentrates *
. Titanium ores and concentrates (ilemnite, rutile, lou cexene etc.) *

o Granular sillimanite produced by Indian Rare Earths Ltd. and Kerala Minerals and Metals Ltd.
o Iron Ore. However export of the following types of iron ore are not canalised
. Iron ore of Goa origin when exported to China, Europe, Japan South Korea and Taiwan.
. Iron ore of Redi origin to all markets.
  o Chrome or lumps with Chromium Oxide not exceeding 38%  
. Low silica friable/fine ore with chromium oxide not exceeding 52% and silica exceeding 4%
o All grades of bauxite, except calcine bauxite and low grade bauxite with alumina content, Aluminium oxide less than 54% of west coast origin.
o Manganese ores excluding the following

. Lumpy blended manganese with more than 46% manganese
• Niger seeds
• Onions
Restricted Items list
  • Bache-de-mer of sizes below 3 inches
  • Cattle
  • Camel
  • Chemical fertilizers, all types, including super-phosphate Micronutrient fertilizers and mixtures thereof containing NPK, excluding those specified
  • Dress materials/readymade garments fabrics/textile items with imprints of excerpts or verses of the Holy Quran
  • Deoiled groundnut cakes containing more than 1% oil (and groundnut expeller cakes)
  • Fresh and frozen silver pomfrets of weight less than 300 gms. Fur of domestic animals, excluding lamb fur skin
  • Fodder, including wheat and rice straw
  • Hides and skins, namely :-
    • Cuttings and fleshing of hides and skins used as raw materials for manufacture of animal glue gelatine
    • Raw hides and skins, all types excluding lamb fur skin
    • All categories of semi-processed hides and skins including E.I. tanned and wet blue hides and skins and crust leather
    • Clothing leather fur suede/hair, hair-on suede/shearing suede leathers
    • Furleathers
    • Industrial leathers, namely :-
      • Cycle saddle leathers
      • Hydraulic/packing/belting/harness/washer leathers
      • Pickling band leathers
      • Strap/combing leathers
    • Lining leathers, namely:-
      • Lining suede from cow and buffalo hides and calf skins
      • Lining suede from goat, kid, lamb and sheep skins
    • Luggage leathers - case hide or side/suit case/hand bag/luggage/ cash bag leather
    • Miscellaneous leather, namely :-
      • Book binding leathers
      • Skiver leathers
      • Transistor case/camera case leather
    • Shoe upper leathers, namely :-
      • Bunwar leather
      • Kattai slipper/sandal leather
    • Sole leather chrome tanned sole leather
  • Horse - Kathiawari, Marwari and Manipuri breeds; [Mules]
  • Metals and their compounds, namely :-
    • Beryllium and its compounds **
    • Lithium and its compounds **
    • Neptunium and its compounds **
    • Plutonium and its compunds **
    • Thorium and its compounds **
    • Uranium and its compounds **
    • Zirconium and its compounds **
    • Deuterium compounds **
    • Hafnium **
    • Niobium **
    • Articles made of metals, including waste and scrap , mentioned above **
    • Reaction initiators, reaction accelerators and catalytic preparations with nickel or nickel compounds as active substance
    • Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included, with precious metal compounds as active substance
  • Minerals, ores and concentrates, namely :-
    • Chrome ores, other than (a) beneficiated chrome ore fines/concentrated and (b) those mentioned in Part III
    • Uranium ores and concentrates **
    • Lumpy/blended manganese ore with more than 46% manganese
    • Beryl **
  • Milk, baby milk and sterlised liquid milk
  • Pasewa and any lac containing living insects; Sticklac; Broodiac
  • Pulses, all types, including lentils, grams, beans and flour made therefrom
  • Processed pulses other than those made out of the pulses imported under the Duty Exemption Scheme or by an EOU/Unit in the EPZ
  • Paddy (Rice in husk)
  • Rice bran, raw and boiled
  • Seeds and planting materials namely :-
    • Castor seeds, cotton seeds, [except such cotton seeds as are of varieties/hybrids of other countries grown under customs production], cashew seeds and plants, Egyptian clover (Barseem)-Trifolium alaxtum seeds, Fodder crop seeds, Green manure seeds other than Dhaincha, guar seeds (whole), jute seeds, linseeds, lucerne (alfalfa) medicago sativa, mesta seeds, Nux vomica seeds/bark/leaves/roots and powder thereof, onion seeds, seeds of ornamental plants (wild variety), paddy seeds (wild variety), pepper cuttings or rooted cuttings of pepper, Persian clover (Snaftel trifolium-resupinatum) seeds, red sanders seeds, (Pterocarpus santalinus), rubber seeds, russa grass seeds and tufts, seeds of all forestry species, seeds of all oilseeds and pulses, soyabean seeds, sandalwood seeds (Santalum album), saffron seeds or corms (planting material for saffron), wheat seeds (wild variety)
  • Sea shells, excluding polished sea shells and handicrafts made out of sea shells, of all species, except those of the undermentioned species the export of which shall not be allowed in any form.
    • Trochus Niloticus
    • Turbo species
    • Lambis species
    • Tridacna species
    • Xancus pyrus
  • Sea weeds of all types, including G.edulis but excluding brown sea weeds and agarophytes of Tamil Nadu coast origin in processed form.
  • Silk worms, silkworm seeds and silk worm cocoons
  • Vegetable oils in consumer packs above 5 kgs. namely
    • Coconut oil, cotton seed oil, corn oil, kardi oil, linseed oil, mustard oil, niger seed oil, palm oil, palm kernel oil, rapeseed oil, rice bran oil, salad oil, sunflower oil, sesame seed oil, soyabean oil.
    • Groundnut oil
  • Vintage motor cars, parts and components thereof manufactured prior to 1-1-1950 Vintage motor cycles, parts and components thereof manufactured prior to 1-1-1940
  • Viscose staple fibre (Regular), excluding high performance viscose staple fibre
  • Whole Human blood plasma and all products derived from human blood except Gamma globulin and human serum albumin manufactured from human placenta and human placental blood, raw placenta, placental blood plasma
  • Waste paper Chemicals, included in Schedules 2 & 3 to the Chemical Weapons Convention of the United Nations
  • Imported sugar including sugar which has already landed and is pending clearence at the customs.
  • Special materials, Equipments and Technologies as specified.

Any other item whose exports are regulated by a public notice issued by the Director General of Foreign Trade in this behalf.