关于2023年新《外贸政策》，您需要了解的一切

Foreign Trade policies are the set of guidelines and instructions issued by the Directorate General of Foreign Trade (DGFT) in matters related to import and export in India. Foreign Trade Policies are framed for a block of 5 years and it is updated every year on 31st March considered the needs of industry. 

Till now, Foreign Trade Policy 2015-2020 was applicable and after 8 years the government has announced a new Foreign Trade Policy 2023 (FTP 2023) on 31st March, 2023 which is applicable from 1st April, 2023.

The FTP 2023 is based on following 4 pillars:

1. Incentive to Remission; 
2. Export promotion through collaboration - Exporters, States, Districts, Indian Missions;
3. Ease of doing business, reduction in transaction cost and e-initiatives and 
4. Emerging Areas – E-Commerce Developing Districts as Export Hubs and streamlining SCOMET policy.

The FTP 2023 aims at process re-engineering and automation to facilitate ease of doing business for exporters. It also focuses on emerging areas like dual use high end technology items under SCOMET (Special Chemicals, Organisms, Materials, Equipment and Technologies), facilitating e-commerce export, collaborating with States and Districts for export promotion.

Key features of FTP 2023 is as follows:

1. IT Automated Export Benefits

• FTP 2023 is more focused on automated IT system with risk management systems for various approvals for exporters.
• Various current schemes such as Advance Authorisation, EPCG etc. will continue under FTP 2023. However, same will be continued alongwith substantial process re-enginnering.
• IT enabled incentives will be provided to the exporters.
• FTP 2023 will implement every process in an online and paperless environment. Reduction in fee structures and IT-based schemes will make it easier for MSMEs and others to access export benefits.
• Duty exemption schemes for export production will now be implemented through Regional Offices in a complete IT based environment. There will be no need of manual interface. 
• During FY 23-24, all processes under the Advance and EPCG Schemes, including issue, re-validation, and EO extension, will be covered in a phased manner. 
• Only cases identified under risk management framework will be scrutinized manually. Whereas majority of the applicants are expected to be covered under the 'automatic' route initially
• IT Automation shall reduce the processing time and will allow immediate approval of application under automatic route by following timelines:

2. More areas are added in Town of export excellences

• Town of Export Excellence was a concept introduced under FTP 2015-2020 wherein towns exporting a certain value in a specific sector are given status of “Town of Export Excellences” (TEE).
• The entities located in TEEs will have priority access to export promotion funds under the MAI scheme. They will be able to avail Common Service Provider (CSP) benefits for export fulfillment under the EPCG Scheme.
• So far 39 towns have been recognized as TEE under FTP 2015-2020.
• FTP 2023 has proposed to add 4 new towns namely Faridabad, Mirzapur, Moradabad, and Varanasi into the list of TEE. Therefore, entities located in these areas will have additional benefits

3. Development of Districts as Export Hubs

• There are many districts which have their own local talent and potential products which can be exported out of India.
• Therefore, the Government is planning to work on making such districts as export hub by addressing bottlenecks for exporting these goods and services, supporting local exporters/ manufacturers to scale and find potential buyers outside India with the aim of promoting exports, manufacturing & services industry in the District.
• The FTP aims at building partnerships with State governments and developing Districts as Export Hubs (DEH) initiative to promote exports at the district level and accelerate the development of grassroots trade ecosystem. 
• Efforts to identify export worthy products & services and resolve concerns at the district level will be made through following institutional mechanism:
  • State Export Promotion Committee and 
  • District Export Promotion Committee at the State and District level, respectively.

• District specific export action plans to be prepared for each district outlining the district specific strategy to promote export of identified products and services.

4. E-commerce export promotion

• Export through e-commerce platform has increased substantially over last years. According to various estimates, e-commerce export potential in the range of $200 to $300 billion by 2030.
• To provide a boost to e-commerce export, All FTP benefits have been extended to e-commerce exports.
• FTP 2023 outlines the intent and roadmap for establishing e-commerce hubs and related elements such as payment reconciliation, book-keeping, returns policy, and export entitlements. 
• The objective is to establish designated areas as E-Commerce Export Hubs (hereafter called “ECEH”), which would act as a center for favourable business infrastructure and facilities for Cross Border E-Commerce activities.
• To begin with, the consignment wise cap on E-Commerce exports through courier has been raised from ₹5 Lakh to ₹10 Lakh in the FTP 2023. Depending on the feedback of exporters, this cap will be further revised or eventually removed.
• As of now, details of shipping bills for consignments exported through courier are not available on ICEGATE. Integration of Courier and Postal exports with ICEGATE will enable exporters to claim benefits under FTP. 
• Further, The comprehensive e-commerce policy addressing the export/import ecosystem would be elaborated soon, based on the recommendations of the working committee on e-commerce exports and inter-ministerial deliberations.
• Extensive outreach and training activities will be taken up to build capacity of artisans, weavers, garment manufacturers, gems and jewellery designers to onboard them on E-Commerce platforms and facilitate higher exports.

5. Export Promotion of Capital Goods (EPCG) Scheme

• EPCG Scheme allows import of capital goods to be used for pre-production, production or post production of export material at zero custom duty. FTP 2023 has further rationalised EPCG Scheme. 
• Some key changes are as follows:
  • Prime Minister Mega Integrated Textile Region and Apparel Parks (PM MITRA) scheme has been added as an additional scheme eligible to claim benefits under CSP(Common Service Provider) Scheme of Export Promotion capital Goods Scheme(EPCG).
  • Dairy sector to be exempted from maintaining Average Export Obligation – to support dairy sector to upgrade the technology.
  • Battery Electric Vehicles (BEV) of all types, Vertical Farming equipment, Wastewater Treatment and Recycling, Rainwater harvesting system and Rainwater Filters, and Green Hydrogen are added to Green Technology products – will now be eligible for reduced Export Obligation requirement under EPCG Scheme

6. Status Holders

• Exporters are given status of one star house to five star house based on export performance threshold.
• The objective behind certifying certain exporter firms as “Status Holder” is to recognize such exporter firms as business leaders who have excelled in international trade and have successfully contributed to country’s foreign trade. 
• Status Holders are expected to not only contribute towards India’s exports but also provide guidance and handholding to new entrepreneurs
• Under FTP 2023, Exporter firms recognized with 'status' based on export performance will now be partners in capacity-building initiatives on a best-endeavor basis. 
• Similar to the 'each one teach one' initiative, 2-star and above status holders would be encouraged to provide trade-related training based on a model curriculum to interested individuals.
• This Initiative will help India build a skilled manpower pool capable of servicing a $5 Trillion economy before 2030. 
• Further, Status recognition norms have been re-calibrated to enable more exporting firms to achieve 4 and 5-star ratings, leading to better branding opportunities in export markets.

7. Advance Authorised Scheme

• 预付授权计划允许免税进口将实际用于出口产品的投入品。
• 在扣除正常的损耗额后，允许将投入品纳入生产。
• 此外，出口产品生产过程中消耗或利用的燃料、油料、催化剂也可获准免税。
• 基于与行业及出口促进委员会的沟通，本版《外贸政策》（FTP）新增了若干便利化条款，例如：
  • 特殊预付授权计划扩展至服装及服饰出口行业。授权亦可基于自我声明签发。在此类情况下，临时规范应在90天内确定。
  • 投入产出规范的自我核准计划，其适用范围除目前的“经认证经营者”（AEO）外，现已扩展至二星及以上等级的持证企业。
  • 自我核准是指：若出口产品尚无标准投入产出规范（SION）或有效的临时规范，或者虽有SION但出口商拟在制造过程中使用额外投入品，符合条件的出口商可根据本计划，在自我声明和自我核准的基础上申请预付授权。

8. 转口贸易

• 为在印度发展转口贸易中心，2023年《外贸政策》引入了转口贸易相关条款。根据出口政策，此前受限及禁止的商品现已可进行转口贸易。
• 在遵守印度储备银行（RBI）准则的前提下，允许涉及印度中介机构、货物从一个外国直接运往另一个外国而不经过印度港口的转口贸易，但《濒危野生动植物种国际贸易公约》（CITES）及特殊化学品、生物体、材料、设备及技术（SCOMET）清单中的商品除外。

9. 特赦计划

• 为响应旨在友好解决税务纠纷的“Vivaad se Vishwaas”倡议，政府在2023年《外贸政策》下推出了一项特别的一次性特赦计划，以处理出口义务违约问题。
• 此举旨在为那些未能履行出口促进资本货物（EPCG）及预付授权项下义务，且背负沉重关税及逾期利息负担的出口商提供救济。
• 所有未决的违约案件，均可通过补缴与未履行出口义务比例相当的免除关税来进行合规化处理。
• 根据本计划，应付利息上限为上述免除关税额的100%。
• 此外，附加关税及特别附加关税部分无需缴纳利息，这将大幅减轻出口商的利息负担，从而提供实质性救济。