DGFT scheme
ActiveDeemed Exports Benefits
Goods supplied to specified categories within India (EOUs, SEZs, projects under international competitive bidding, etc.) are treated as deemed exports for the purpose of duty refunds and benefits.
Scheme snapshot
CodeDE
AuthorityDGFT, Department of Commerce
RateRefund of terminal excise / GST, deemed export drawback, AA equivalence
WindowApplication via DGFT within 12 months of supply
Processing60 to 120 days
Last amendedForeign Trade Policy 2023
Annual outlayRs 1,800 crore (estimated)
Who is eligible
- Manufacturer exporters supplying to deemed export categories
Prerequisites
- 01Valid IEC
- 02Supply to notified deemed export category
- 03Documentary proof of supply
Common rejection reasons
- ×Supply not to a notified deemed export category.
- ×Documentation gaps in proof of payment.
How to apply
The application route differs by scheme. For DE, the working sequence is below.
1
Confirm eligibility against the scheme prerequisites.
2
Apply via the appropriate DGFT or council portal with required documentation.
3
Track application status and respond to clarifications promptly.
4
On scheme issuance, reconcile against expected entitlement.
See if you qualify
Run a free audit specific to Deemed Exports.
Upload your last quarter of shipping bills. We compute your specific Deemed Exports entitlement and surface the gaps in your current filings.
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