Import-export trading companies handle the highest volume and variety of customs transactions — multiple suppliers, multiple product categories, multiple countries of origin, and often multiple ports. Efficient bill of entry management for traders means standardized CHA workflows, proactive duty optimization, and sharp eyes on anti-dumping updates.
Trading Company Import Structure
- Typically import under own IEC; take title to goods
- File bills of entry across multiple HS chapters
- Must monitor anti-dumping duties on key trading goods (steel, chemicals, textiles)
- FTA benefits critical for competitive pricing
- Advance authorization possible for goods imported and re-exported after value addition
Multi-Country Origin Management
| Country | Key Consideration | Impact on BoE |
|---|---|---|
| China | Anti-dumping on many categories; high scrutiny on valuation | Check anti-dumping SROs; value documentation critical |
| ASEAN | India-ASEAN FTA — 0–5% on many goods | Certificate of Origin Form D required |
| UAE | No major FTA currently; transit re-export risk | Certificate of Origin to prove UAE origin, not transhipment |
| EU | No FTA; standard MFN rates apply | Standard BoE; CoO for statistical purposes |
| South Korea | India-Korea CEPA — reduced rates | Certificate of Origin Form CEPA required |
Drawback and Duty Refund for Traders
Traders who import goods, add value (repacking, processing), and re-export may claim:
- Duty Drawback — Schedule 1 (All Industry Rates) or Schedule 2 (Brand Rates); claimed against shipping bill on export
- Refund of IGST on exports under LUT — file refund application on GST portal after export
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Frequently asked questions
Yes — if goods are imported and then exported (with or without value addition), duty drawback can be claimed against the shipping bill. Use Schedule 1 All Industry Rates or apply for Brand Rate for specific products.
India-ASEAN FTA (AIFTA) provides 0–5% BCD on most ASEAN-origin goods versus standard 10–20% MFN rate. Must present Certificate of Origin Form D issued by ASEAN country authority.