Goods covered by the scheme:
The goods covered by the exemption scheme are:
1. Capital goods (new or second hand);
2. Raw materials;
3. Components and intermediates;
4. Spares;
5. Consumables;
6. Packaging materials;
7. Office equipments, spares and consumables thereof;
8. Tools jigs, gauges, fixtures, moulds, dies, instruments and accessories;
9. Prototypes, technical and trade samples for development and diversification;
10. Drawing, blue prints and charts;
11. Material handling equipment, namely forklifts, overhead cranes, mobile cranes, crawler cranes, hoists and stockers;
12. Goods re-imported within 1 year from the date of exportation from the Zone due to the failure of the foreign buyer to take delivery;
13. Goods received for repairs or reconditioning, within three years of the date of exportation, for export after repairs or reconditioning.
The sweep of the coverage is very wide. It covers:
(a) Capital goods like plant and machinery, components and spaceports, ancillaries like tools, jigs fixtures etc;
(b) Auxiliary equipment, like handling equipment, forklifts cranes etc.;
(c) Establishment equipment like office equipment;
(d) Drawings, blue prints, prototypes, samples etc. for development of the product;
(e) Raw materials, components, packaging material and consumables;
(f) Goods returned without the buyer taking delivery; goods sent back for repair and return.