Lower duty, with the right compliance
Many customs notifications give a lower or nil rate of duty when imported goods are used for a specified purpose, such as manufacturing a particular product. To claim it, the importer must follow the IGCR Rules, 2022: inform customs online, give a continuity bond, use the goods as declared and file regular returns.
If these steps are missed, the duty benefit can be denied with interest and penalty. We set up and run the process so you claim the benefit safely.
Who needs IGCR
- Manufacturers importing inputs at concessional duty
- Electronics, auto parts, renewable energy and similar end-use notifications
- Importers of capital goods under end-use conditions
- Job workers handling IGCR goods
Why do it right
Lower duty
Concessional rate claimed legally.
No later demands
Avoid duty, interest and penalty.
Smooth clearance
Registration in place before arrival.
Clean audit trail
Records and returns always ready.
How IGCR works with us
Eligibility
Notification, conditions and duty saving checked.
Online registration
IGCR intimation filed on ICEGATE.
Continuity bond
Bond executed with customs.
Import
Clearance at concessional rate.
Use & records
Usage and job-work recorded.
Returns
Periodic returns filed online.
Closure
Re-export or duty on unused goods; bond closed.
End-to-end IGCR support
- Notification check and duty comparison
- IGCR registration and bond
- Import clearance at concessional rate
- Record-keeping format
- Periodic returns
- Job-work movement
- Queries and audits
Documents required
- IEC and GST registration
- Manufacturing / end-use details
- List of goods with HS codes and notification serial numbers
- Authorised signatory details
IGCR — frequently asked questions
What happens if imported goods are not used for the stated purpose?
Unused goods can be re-exported or cleared on payment of the difference between the full and concessional duty with interest, as provided in the rules. We plan this so no penalty arises.
Can I send IGCR goods for job work?
Yes, goods may be sent to a job worker under the rules, with proper intimation and records.
Is a bank guarantee needed?
A continuity bond is executed with customs; security, if any, depends on the case. We guide you during registration.
How often are returns filed?
Returns on receipt and use of goods are filed periodically (monthly) online. We prepare and file them for you.
Can capital goods be cleared later?
Capital goods imported under IGCR can be cleared after use on payment of duty on the depreciated value as provided in the rules.
How is IGCR different from MOOWR?
IGCR is about claiming a concessional duty notification for a specified end use. MOOWR is about deferring duty by operating in a bonded premises. Some businesses use both.