Deemed Export

Domestic supplies treated as exports for scheme benefit purposes — typically to SEZs, EOUs, or against Advance Authorisation. Not relevant to most FBA sellers.

Definition

Deemed Export is a category of transactions that don't leave India but are treated as exports for the purpose of DGFT scheme benefits. The Foreign Trade Policy specifies which categories qualify — typically supplies to Special Economic Zones (SEZ), Export Oriented Units (EOU), or against a DGFT scheme like Advance Authorisation.

Common deemed export categories

Benefits available

For Indian FBA exporters

Deemed export is generally not relevant for FBA sellers exporting through Amazon Global Selling. FBA shipments are actual physical exports (goods leave India), so they qualify for standard export benefits (RoDTEP, etc.) rather than deemed export benefits.

The exception: if you also supply to SEZ-based clients or manufacture for export using imported inputs under Advance Authorisation, deemed export provisions can come into play for those adjacent transactions.

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