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


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