Free Trade Agreements (FTAs) & Export Incentives

Classroom Workshop

Program Objective

To equip participants with practical working knowledge of Foreign Trade PolicyFree Trade Agreements, and Export Incentive Schemes, enabling them to:

  • Reduce customs & tax costs
  • Maximize export incentives
  • Ensure documentation and compliance
  • Handle audits, ICEGATE procedures, and GST refunds

Course Outline

Foreign Trade Policy (FTP)

Shift from incentive-based to remission-based schemes

DGFT, Customs, ICEGATE, GST

Export promotion measures under FTP

Alignment of FTP with FTAs and global trade commitments

Free Trade Agreements (FTAs) – Strategic & Operational View

Understanding FTAs & PTAs – Rules of Origin & Compliance

Certificate of Origin – relevance and types

Preferential vs Non-Preferential Rules of Origin

CAROTAR 2020 – compliance requirements

Determination and certification of origin

Audit risks and preventive controls

Key FTAs in Focus

India–EU FTA (proposed): sectoral opportunities

India–UK FTA: exporter & importer benefits 

India–UAE CEPA: tariff concessions and market access

FTAs for Imports

List of countries under India’s FTAs

Impact on landed cost

Tariff classification and customs valuation

Import documentation under FTAs/PTAs

Integrated Case Studies & Practical Scenarios

Selecting the right incentive scheme

Combining FTP benefits with FTAs

Export pricing with duty savings

Import landed cost comparison with and without FTA

Export Incentives – Optimizing Available Schemes

Export incentive landscape post-FTP 2023

Strategic selection of incentive schemes

Common mistakes leading to denial or recovery of benefits

Documentation discipline for incentive claims

EPCG Scheme

Overview, eligibility & benefits

Export obligation – calculation & timelines

Compliance, monitoring & audit risks

Advance Authorisation & DFIA

Eligibility and key benefits

DFIA vs Advance Authorisation

SION norms & export obligation compliance

Duty Drawback

AIR vs Brand Rate

Eligible duties, documentation & timelines

Common rejection issues

RoDTEP & RoSCTL

MEIS to RoDTEP transition

Covered taxes & sector benefits

Claim process & compliance issues

ICEGATE Operations

Incentive filing & tracking

E-scrip usage and reconciliation

Error handling

Status Holder Certificate

Eligibility & categories

Benefits and strategic value

GST for Exports

Zero Rated Supply basics

LUT / IGST options

Refund process & common blocks