Exporters & Importers
Zero-rated supply compliance, refunds, FEMA reporting and duty-scheme advisory for businesses trading across borders.
An exporter's compliance position spans three regimes that do not speak to each other: the indirect tax treatment of a zero-rated supply, the exchange-control obligation to realise and report proceeds, and the customs and duty-scheme framework. Most exporter disputes we see arise where one regime was handled well and the other two were assumed to follow.
Where we help
- LUT and export refund claims
- EBRC and FEMA realisation compliance
- RoDTEP and duty scheme advisory
- Foreign remittance certification
What actually comes up in this sector
Zero-rated supply and refunds
Export under bond or letter of undertaking versus export on payment of tax is a decision with cash-flow consequences, not merely a procedural choice. Refund claims turn on the alignment between shipping documentation, invoice values, the returns filed and the realisation record.
Realisation and exchange-control reporting
Proceeds must be realised and reported within the prescribed framework, and the bank's records must agree with yours. Where realisation is delayed, written off, or netted against imports, the position has to be documented at the time it is taken.
Duty schemes and incentives
Eligibility, computation and the documentary trail behind each scheme benefit claimed. Benefits claimed on an incorrect classification are recovered with interest, and classification is frequently the weakest part of an otherwise well-run export file.
Remittances and certification
Outbound payments for freight, commission, royalty or services require a withholding analysis under the domestic law read with the applicable treaty, and certification before remittance. This is where our cross-border desk and the sector work meet.
How the engagement runs
Understand
A scoping discussion with a partner covering the facts of your business, the records that already exist and the positions previously taken.
Agree
Written scope and fee, a document checklist and a named team member responsible for the sector work.
Deliver
Execution against tracked deadlines with partner review, and working papers retained for every position taken.
Stand behind
If a filing or position is later questioned, the same team that made it defends it.
Questions we are asked
Can you handle refunds where earlier claims were rejected?
Yes. We begin by reading the rejection order and identifying whether the defect was documentary, computational or a question of interpretation, because the three lead to entirely different courses of action.
Do you advise on the tax side of import pricing from a related party?
Yes, this is a transfer pricing question and we handle it alongside the customs valuation position, since the two are frequently examined together.
Frequently paired services
Talk to the sector team
Describe your business in one call — we will map the compliance and advisory picture end to end.
Book a consultation