STATUS HOLDER INCENTIVE SCRIP (S.H.I.S)
DUTY CREDIT FOR STATUS HOLDERS
As per new Foreign Trade Policy effective from 27th August 2009, Ministry of Commerce, Government of India - New Delhi has introduced an incentive to existing "Status Holders" - Trading Houses or Export Houses.
Eligibility: The Status Holders of the following sectors are eligible for this Status Holders duty credit;
Leather Sector (excluding finished leather)
Textiles and Jute Sector
Handicrafts
Engineering Sector
Plastics
Basic Chemicals excluding pharmaceutical products.
Incentive: Additional duty credit scrip @ 1% of the FOB of past export for specified product groups including leather, specific sub sectors in engineering, textiles, plastics, handicrafts and jute. This duty credit is over and above any duty credit scrip already claimed/availed.
Utilisation: This duty credit can be used for import of capital goods as well as for payment of duty against imports under Export Promotions Capital Goods (EPCG) scheme provided the item is importable against the scrip.
Note: Duty Credit Scrip under Status Holders Incentive Scrip (SHIS) is transferable to other Status Holders who are manufacturers as per FTP announced on 5th June 2012
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*All above subject to EXIM policy in force