What does a foreign trade policy consultant in Delhi actually do?

We advise on and file DGFT scheme applications, including IEC, Advance Authorisation, EPCG, DFIA, RoDTEP, RoSCTL and Star Export House status, and we track export obligations through to redemption so a filing does not turn into a default later.

What happens if an EPCG or Advance Authorisation export obligation is not met on time?

An unmet obligation can lead to recovery of the duty saved with interest, a penalty proceeding under Section 11 of the Foreign Trade (Development and Regulation) Act, 1992, and placement on the Denied Entity List. Extension or part-discharge routes may still be available depending on how far the deadline has passed, which is why an at-risk obligation should be reviewed before it lapses rather than after.

What is the difference between Advance Authorisation and DFIA?

Advance Authorisation is issued before export and lets an exporter import inputs duty free against a fixed export obligation. DFIA works on a similar input-output basis but is issued after export is completed, and once the obligation is fulfilled, the authorisation or duty credit can be transferred, which Advance Authorisation generally does not allow.

Who can apply for Star Export House status?

A business that crosses the applicable export performance threshold over the specified period can apply. The exact threshold and the facilitation benefits attached to each star category are revised periodically in the Handbook of Procedures, so it is worth confirming the current figures against actual export turnover before applying.

Do RoDTEP and RoSCTL apply to the same exports?

No. RoSCTL applies specifically to garments and made-ups, while RoDTEP covers most other export categories at rates notified by tariff classification. A business exporting both garment and non-garment products may need to claim under both schemes for different shipments.

When does an item need a SCOMET licence?

When it appears on the SCOMET list of Special Chemicals, Organisms, Materials, Equipment and Technologies, which is often a matter of technical specification rather than the product's ordinary commercial description, so classification should be checked before assuming a standard export authorisation is sufficient.

Do you only serve clients located in Noida, Delhi NCR?

Our office is in Noida, Delhi NCR, close to DGFT headquarters and the Delhi Regional Authority, but we act for clients located anywhere in India, supported by virtual consultations where a meeting does not require physical presence.

Foreign Trade Policy Consultants in Delhi

Q: Can a business get off the Denied Entity List?

Yes, once the underlying default is addressed, whether through payment, regularisation or a successful appeal under Section 15 of the Foreign Trade (Development and Regulation) Act, 1992, the Denied Entity List status is removed, but the process takes longer the further the matter has progressed before it is addressed.

Quick answer

Marg Tax Advisors LLP is a Noida, Delhi NCR practice acting as foreign trade policy consultants across the DGFT schemes: Importer-Exporter Code under the Foreign Trade (Development and Regulation) Act, 1992, Advance Authorisation, EPCG, DFIA, RoDTEP and RoSCTL incentive claims, Star Export House status and SCOMET licensing. The same team tracks the export obligation through to redemption, and handles extension, part-discharge and regularisation where an obligation is at risk, or adjudication and appeal where a default has already happened.

That last part is what most DGFT advisory firms cannot offer: a scheme filed correctly on paper still depends on the export obligation being tracked and closed out on time, and a business that pairs its filing consultant with a lawyer only after a default notice arrives is usually starting from a worse position than it needed to.

What Our Foreign Trade Policy Consultants in Delhi Help With?

Importer-Exporter Code (IEC) registration and updates.
Advance Authorisation applications for duty-free import of inputs used in export production.
Export Promotion Capital Goods (EPCG) scheme applications and export obligation tracking.
Duty Free Import Authorisation (DFIA) applications and post-export transferability.
RoDTEP and RoSCTL export incentive claims.
Star Export House status applications based on export performance.
SCOMET licensing for restricted or dual-use items.
Export obligation discharge, redemption applications and Denied Entity List representation.

Importer-Exporter Code and the Foreign Trade Policy Framework

An IEC, issued under Section 7 of the Foreign Trade (Development and Regulation) Act, 1992, is the base requirement for most cross-border trade in goods, and every scheme described on this page sits on top of it. The current Foreign Trade Policy, issued under Section 5 of the same Act along with its Handbook of Procedures, sets out the conditions, timelines and documentation each scheme requires, and those conditions get revised often enough that a filing built on last year's paragraph numbers can be rejected on a technicality even when the underlying claim is sound.

As foreign trade policy consultants in Delhi, we track these revisions and file against the version of the policy actually in force, rather than working from whatever guidance was current when a business last renewed its IEC.

Advance Authorisation: Duty-Free Inputs for Export Production

Advance Authorisation lets an exporter import inputs that are physically incorporated into an export product without paying basic customs duty, provided the import quantity and the resulting export are consistent with the applicable Standard Input Output Norms, or a self-declared norm where no SION exists for that product. The authorisation carries an export obligation with a fixed period to complete it, and the obligation has to be discharged and the bond or bank guarantee released before the matter can be treated as closed. Marg Tax Advisors prepares the application, works out the input-output ratio the filing depends on, and tracks the export obligation through to redemption rather than leaving a client to monitor the deadline unassisted.

EPCG: Capital Goods at Concessional or Zero Duty

The Export Promotion Capital Goods scheme allows import of capital goods for pre-production, production and post-production at a reduced or nil duty rate, against an export obligation set as a multiple of the duty saved, to be completed within the block period the authorisation specifies. Because the obligation is measured against duty saved rather than a fixed export value, an EPCG file needs to be modelled correctly from the outset. Where an EPCG export obligation is already running behind schedule, we also handle the extension application and, where extension is not available, the options for closing the file with the smallest possible exposure.

DFIA: A Transferable, Post-Export Route

Duty Free Import Authorisation works on a Standard Input Output Norms basis similar to Advance Authorisation, but is issued after export is completed and, once the export obligation is fulfilled, the authorisation or the resulting duty credit becomes transferable. That transferability makes DFIA useful for exporters who would rather monetise the duty benefit than use it for their own future imports, and getting the SION mapping and the export documentation right at the filing stage is what determines whether that transfer goes through cleanly later.

Advance Authorisation, EPCG and DFIA Compared

The three duty schemes differ on what they let you import, when the authorisation is issued, and how the export obligation is measured:

The three DGFT duty schemes at a glance
Scheme	What It Covers	Timing & Obligation	Transferable
Inputs Advance Authorisation	Inputs physically incorporated into an export product, imported without basic customs duty, against SION or a self-declared norm	Issued before export; export obligation with a fixed period, discharged before the bond or bank guarantee is released	Generally not
Capital goods EPCG	Capital goods for pre-production, production and post-production at a reduced or nil duty rate	Export obligation set as a multiple of the duty saved, to be completed within the block period the authorisation specifies	Not applicable
Post-export DFIA	Inputs on a Standard Input Output Norms basis similar to Advance Authorisation	Issued after export is completed, once the export obligation is fulfilled	Yes — the authorisation or resulting duty credit becomes transferable

RoDTEP and RoSCTL: Claiming Export Incentives

Both are claimed through ICEGATE against the shipping bill, and the rate applicable to a given HSN code changes periodically, so a claim filed against a stale rate schedule under-recovers even when every other part of the filing is correct.

RoDTEP

Remits embedded duties and taxes that are not otherwise refunded through GST or a duty drawback route, at rates notified by product and tariff classification. Covers most export categories.

RoSCTL

A similar rebate specifically for garments and made-ups. A business exporting both garment and non-garment products may need to claim under both schemes for different shipments.

Marg Tax Advisors verifies the rate in force at the time of export before a RoDTEP or RoSCTL claim is filed, rather than assuming the figure from a previous shipment still applies.

Star Export House Status

Businesses that cross the applicable export performance threshold over a specified period can apply for One Star through Five-Star Export House status, which brings facilitation benefits such as reduced documentation, self-certification of origin in some cases, and exemption from certain bank guarantee requirements. The threshold and the benefit list are both revised from time to time in the Handbook of Procedures, so we confirm the current figures against a client's actual export turnover before recommending an application, rather than working from a figure that may already be out of date.

SCOMET Licensing for Restricted and Dual-Use Items

Items on the SCOMET list, covering Special Chemicals, Organisms, Materials, Equipment and Technologies, cannot be exported without a specific authorisation, and the classification exercise itself is often the hardest part, since a product can fall within scope because of a technical specification rather than its ordinary commercial description. Marg Tax Advisors supports clients through the classification review and the licence application, which typically needs a longer lead time than a standard export authorisation.

Export Obligation Default, Redemption and the Denied Entity List

An unmet export obligation under Advance Authorisation or EPCG does not resolve itself. Left unaddressed, it escalates:

Duty demandDemand of the customs duty saved, along with interest.
Penalty proceedingUnder Section 11 of the Foreign Trade (Development and Regulation) Act, 1992.
Denied Entity ListPlacement on the list, which blocks fresh authorisations until the matter is cleared.
AppealAn order at this stage can be appealed under Section 15 of the same Act within the prescribed period.

The stronger position is almost always reached by addressing a shortfall before a show cause notice is issued rather than after. Where a client's obligation is genuinely at risk of being missed, Marg Tax Advisors works through the extension, part-discharge or regularisation routes the Handbook of Procedures allows; where a default has already happened, we represent the client through the adjudication and, if needed, the appeal.

Why a Delhi Based Foreign Trade Policy Consultant Matters?

DGFT headquarters and the Delhi Regional Authority both sit in the city, which matters for anything that needs a physical meeting, a hearing appearance, or a policy relaxation request that moves faster with an in-person follow-up than an emailed query. A Delhi based team can also track a notification or a public notice the day it is issued, which is often the difference between filing against the current rate schedule and filing against one that has already changed.

Who You'll Work With

Shashank Shekhar Gupta

Founder · Chartered Accountant & Lawyer

Foreign trade policy matters at Marg Tax Advisors are led by Shashank Shekhar Gupta, founder of the firm, a Chartered Accountant and a lawyer whose stated areas of practice include export and import law and free trade agreements directly. He chairs both the International Trade Law Committee and the Goods and Services Tax Committee of the Indian Industries Association.