Claiming BCD and IGST on FOC Samples - Customs - Exim - SEZ

An Individual import FOC samples from a foreign seller, generates orders locally and retun the samples to foreign seller. The individual directly doesn t involve in trade of the FOC samples received. While importing FOC samples through, the individual ends up paying IGST and BCD. How the same can be claimed back when returning the samples. The samples are returned in parts for example as illustrated in the matrix below. The samples were received FOC and are to be returned FOC. Q1: Claiming BCD : Which scheme code to put when filing BOE s and SB s respectively to claim the BCD. The Icegate has a list of 100+ scheme codes. Any other details on SOP? Q2 : Claiming IGST : how to go about it Q3 : which type of SB should be filed for reconciliation? Import RETRUN (SB1) RETURN (SB2) RETURN (SB3) RETURN (SB4) IN HAND AT THE END OF 2ndYEAR 15-Mar of the next year 15-Jul of the next year 15-Sep of the next year 15-Decof the next year 01-Jan BOE1 25 Pcs 5 PCS 5 PCS 5 PCS 5 PCS 5 PCS 01-Feb BOE2 50 PCS 10 PCS 10 PCS 10 PCS 10 PCS 10 PCS 01-Mar BOE3 10 PCS 5 PCS 5 PCS 0 01-Apr BOE4 35 PCS 10 PCS 10 PCS 10 PCS 5 PCS 01-May BOE5 15 PCS 10 PCS 5 PCS 01-Jun BOE6 35 PCS 10 PCS 10 PCS 10 PCS 5 PCS TOTAL 170 PCS 20 PCS 50 PCS 35 PCS 35 PCS 30 PCS The list of 100+ scheme codes as available on ICEGATE 00. Free SB Involving Remittance Of Foreign Exchange 01. Advance License With Actual User Condition 02. Advance License For Intermediate Supplies 03. Advance License 04. Advance Release Order 05. Advance License For Deemed Exports 06. DEPB Post Export 07. DEPB-Pre Export 08. Replenishment Licence 09. Diamond Imprest Licence 10. Bulk License 11. Concessional Duty EPCG Scheme 12. Zero Duty EPCG Scheme 13. CCP 14. Import License For Restricted Items Of Imports 15. Special Import License 16. Export License 17. Advance Licence for annual requirement 18. (Intentionally left blank No 18 in source text) 19. Drawback 20. Jobbing(JBG) 21. EOU/EPZ/SEZ/EHTP/STP 22. Duty Free Credit Entitlement Certificate 23. Target Plus Scheme 24. Vishesh Krishi Upaj Yojana (VKUY) 25. DFCE for Status holder 26. Duty Free Import Authorization 27. Focus Market Scheme 28. Focus Product Scheme 29. High Tech Products Export Promotion Scheme 30. EPCG Duty Based 31. Status Holder Incentive Scheme 32. Tariff Quota 33. (Intentionally left blank to maintain numbering) 34. (Intentionally left blank to maintain numbering) 35. Incremental Incentivisation Scheme 36. Merchandise Export Incentive Scheme 37. Service Export Incentive Scheme 38. (Intentionally left blank to maintain numbering) 39. Rebate of State and Central Taxes Levies 40. DBK and Advance Licence for annual requirement 41. Drawback And Advance License 42. (Intentionally left blank to maintain numbering) 43. Drawback And Zero Duty EPCG 44. Drawback And Concessional Duty EPCG 45. Drawback And Pre Export DEPB 46. Drawback And Post Export DEPB 47. Drawback And JBG 48. Drawback And Diamond Imprest Licence 49. Drawback And EOU/EPZ/SEZ 50. EPCG And Advance Licence 51. (Intentionally left blank to maintain numbering) 52. EPCG and JBG 53. EPCG And Diamond Imprest Licence 54. EPCG And Replenishment Licence 55. EPCG and DEPB(Post Exports) 56. EPCG and Advance Licence for annual requirement 57. (Intentionally left blank to maintain numbering) 58. (Intentionally left blank to maintain numbering) 59. EPCG and DFIA 60. Drawback, and ROSCTL 61. EPCG,Drawback and ROSCTL 62. Drawback and special DEEC(4.04A) 63. EPCG,Drawback and special DEEC(4.04A) 64. EPCG,Drawback and special DEEC(4.04A) 65. EPCG,Drawback,special DEEC(4.04A) and ROSCTL 66. (Intentionally left blank to maintain numbering) 67. (Intentionally left blank to maintain numbering) 68. (Intentionally left blank to maintain numbering) 69. (Intentionally left blank to maintain numbering) 70. (Intentionally left blank to maintain numbering) 71. EPCG,Drawback And DEEC 72. (Intentionally left blank to maintain numbering) 73. EPCG,DRAWBACK And Jobbing 74. EPCG Drawback And Diamond Imprest Licence 75. EPCG Drawback And DEPB Post Export 76. Epcg, Drawback And Depb (Pre-export) 77. (Intentionally left blank to maintain numbering) 78. (Intentionally left blank to maintain numbering) 79. EPCG,Drawback and DFIA 80. EPCG,Drawback and Advance Licence for annual requirement 81. DFIA and Drawback 82. (Intentionally left blank to maintain numbering) 83. (Intentionally left blank to maintain numbering) 84. (Intentionally left blank to maintain numbering) 85. (Intentionally left blank to maintain numbering) 86. (Intentionally left blank to maintain numbering) 87. (Intentionally left blank to maintain numbering) 88. (Intentionally left blank to maintain numbering) 89. (Intentionally left blank to maintain numbering) 90. (Intentionally left blank to maintain numbering) 91. Merchandise Export Incentive Scheme for eCommerce Shipments 92. (Intentionally left blank to maintain numbering) 93. (Intentionally left blank to maintain numbering) 94. (Intentionally left blank to maintain numbering) 95. (Intentionally left blank to maintain numbering) 96. (Intentionally left blank to maintain numbering) 97. (Intentionally left blank to maintain numbering) 98. Free Shipping Bill involving Indian Currency 99. NFEI (No Foreign Exchange Involved) 100. PI-Project Import / RD-RoDTEP Scheme / RS-RoSCTL Scheme