What do you know about Deemed Exports?

Deemed Exports

Deemed Exports refers to those transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian rupees or in free foreign exchange.

In this export, the goods don’t leave the country.  It means the goods supplied need not go out of India to treat them as ‘Deemed Export’. We can say it as inter-state trade. Then the supplier in India receives the payment for the goods in Indian currency or in foreign exchange only.

Deemed Exporter may be either Manufacturer Exporter or Merchant Exporter


The supply of goods to the following can be treated as deemed Exports


  • 100% EOU
  • EPCG Holder
  • SEZ
  • AA/ DFIA Holders
  • Projects funded by UN agencies
  • Notified projects





Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service


How does a Running bond work?

How does Bill of Lading work in DP payment terms?

How does Bill of Lading work in Sight LC

Transferability of Bill of Lading

Transhipment - A redefinition

Triangular shipment

Types of Insurance Documents

How does CENVAT Credit work?

Import General Manifest (IGM)

How to import to India from Dominican Republic?

Documents required for Export from Dominican Republic

Customs procedures for Dominican Republic Export

Registration required to export from Dominican Republic

Documents needed for Dominican Republic import

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Inter State supplies under GST

Meaning of Interstate dealer and seller

Inter State B2C Supply Means

Meaning of term Inter-State Goods and Service Tax (IGST) under GST

Inter and Intra State Level tax under GST

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers