Deemed Export Benefits — TED / Duty Drawback / Brand Rate Fixation
Expert Deemed Export Consultants — DGFT EXIM
Deemed Exports are transactions where goods supplied do not leave the country, yet are still considered exports under India's Foreign Trade Policy. Payment for such supplies can be received either in Indian Rupees or free foreign exchange. These transactions are eligible for specific export benefits such as Terminal Excise Duty (TED) refunds, duty drawback (DBK), and brand rate fixation.
📌 Supplies Covered Under Deemed Exports
✅ Supply by Manufacturer:
- Supply of goods against Advance Authorisation, Annual Advance Authorisation, or DFIA
- Supply of goods to EOU, STP, EHTP, BTP units
- Supply of capital goods against an EPCG Authorisation
✅ Supply by Main/Sub-Contractors:
- Supply to projects funded by multilateral or bilateral agencies notified by the Department of Economic Affairs (DEA), Ministry of Finance, where tender evaluations exclude customs duty
- Supply and installation of equipment to projects funded by such agencies, evaluated on Delivered Duty Paid (DDP) basis for imported goods
- Supply to projects eligible for zero customs duty as per 50/2017-Customs dated 30.6.2017, as amended
- Supply to mega power projects meeting the prescribed generation capacity threshold
- Supply to UN bodies or international organizations for official use
- Supply to nuclear power projects
📌 Benefits Available for Deemed Exports
Advance Authorisation Benefits
Advance Authorisation / DFIA / EPCG benefits
Duty Drawback
Deemed Export Duty Drawback (DBK)
TED Refund
Refund of Terminal Excise Duty (TED), where exemptions are unavailable
Brand Rate Fixation
Brand Rate Fixation for customized duty drawback rates
📌 Deemed Exports under GST
Under the GST regime, "Deemed Exports" refers to supplies of goods (not services) manufactured in India and notified under Section 147 of the CGST/SGST Act, 2017.
Notified Deemed Export Supplies include:
- Supply against Advance Authorisation
- Supply of capital goods against EPCG Authorisation
- Supply to Export Oriented Units (EOU)
- Supply of gold by banks/PSUs under Notification No. 50/2017-Customs
📌 How We Assist at DGFT EXIM
Our team of experienced professionals offers end-to-end services for Deemed Export benefits, including:
- ✅ Assessing eligibility for TED refund, Duty Drawback, or Brand Rate Fixation
- ✅ Complete support in documentation, application preparation, and online filing
- ✅ Coordinating with DGFT, Customs, GST authorities for seamless refund and authorization processing
- ✅ Advisory services to help you maximize available benefits under Deemed Exports provisions