Cross-border merchandise trade and international service delivery in India are governed by the Customs Act, 1962, the Customs Tariff Act, 1975, the Foreign Trade Policy (FTP 2023), and the Special Economic Zones Act, 2005. Managing cross-border transactions requires strategic alignment of tariff classifications, duty exemptions, valuation rules, and trade incentive schemes. Our practice delivers authoritative advisory and diagnostic reviews to help global enterprises optimize landed costs, maintain regulatory transparency, and eliminate customs clearance bottlenecks.
Customs Valuation & Special Valuation Branch (SVB)
Import transactions between multinational associated enterprises require scrutiny under the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 to ensure transaction values are not influenced by relationship. We assist multinational corporations in preparing documentation for Special Valuation Branch (SVB) investigations, formulating Annexure responses, substantiating arm's length pricing using transfer pricing documentation, and obtaining final SVB valuation orders.
SEZ, EOU & In-Bond Manufacturing (MOOWR Scheme)
Businesses operating under preferential trade regimes require specialized indirect tax compliance. We advise on zero-rated procurement under Section 16 of the IGST Act for Special Economic Zone (SEZ) developers and units, Export Oriented Units (EOU), and the Manufacturing and Other Operations in Warehouse Regulations (MOOWR) scheme under Section 65 of the Customs Act. MOOWR allows duty deferment on imported capital goods and raw materials, transforming cash liquidity for manufacturing enterprises.
Foreign Trade Policy (FTP 2023) & Export Remission Schemes
The Foreign Trade Policy provides vital duty neutralization and remission mechanisms for Indian exporters. We provide advisory and compliance support for schemes including the Remission of Duties and Taxes on Export Products (RoDTEP), Rebate of State and Central Taxes and Levies (RoSCTL), Advance Authorisation for duty-free input imports, and Export Promotion Capital Goods (EPCG) authorisations, monitoring export obligation fulfillment and redemption.
