Target Plus Scheme

I. Flow Chart of process of manufacture inter alia mentioning specifically the various inputs, machines and equipments used etc. issued by a Chartered Engineer or Chartered Accountant may be asked to be submitted with a sworn Affidavit of the importer declaring that all required information were faithfully and fully provided for preparation therefor

[To prevent fraud played on the officers/defraud Government, this has to be invariably demanded where the notification talks about “inputs”, “broad nexus”, “use” and “supporting manufacturer”  and similar terms ]

II.Special care has to be bestowed to see that the Bond should be exactly worded as per format prescribed and all relevant columns filled up fully and correctly.  In the event of the Bond comes to be enforced, but could not be done due to any deficiency in the Bond, Govt. will lose money and it might affect the interest of the officers too.

III. In respect of machinery/equipments - all marks and words found on Name plate/tag  and in respect of machinery/equipments and in respect of packed items all the marks and words printed may be asked to be incorporated in the examination report.

IV. While extended benefit of exemption from furnishing BG, an affidavit of 'no case booked during last three years' may be obtained which should contain the name and contact information of the jurisdictional  Central Excise and Customs authorities


  1. Nfn No. 73/2006-Cus., dated 10-7-2006 last amendment by Nfn No. 93/2010-Cus., dated 14-9-2010
  2. Nfn No. 32/2005-Cus., dated 8-4-2005 last amendment by Nfn No. 93/2010-Cus., dated 14-9-2010
  • CBEC Circular 26/2009-Cus. dated 30-09-09 - Foreign Trade Policy 2009-14 - Salient features
  • Cir. 25/2009-Cus. dated 29-09-09  Re-credit of duty in scrips issued under reward schemes on re-export of defective/unfit goods
  • Cir.3/2008-Cus. dated 24-01-08  Restricted goods not importable under Export Promotion Schemes
  • Cir.45/2007-Cus. dated 19-12-07 and  21/2007-Cus. dated 08-05-07Imports to have broad nexus as an input in export product -  Compliance of provisions regarding “inputs”, “broad nexus”, “use” and “supporting manufacturer” Cir. 26/2007-Cus. dated 20-07-07 Interest payable on clearance of warehoused goods when duty paid through DEPB debit
  •  Cir. 27/2006-Cus. dated 13-10-06 Cenvat credit or DBK Addl Customs duty paid by debit in DFCE/Target plus scrips available
  •  Cir. 20/2006-Cus. dated 21-07-06 DFCE - Spl CVD not to be debited in scrips
  •  Cir. 20/2006-Cus. dated 21-07-06 Duty Free Credit Entitlement (DFCE) Scheme Special CVD not to be debited in scrips
  •  Cir. 18/2006-Cus. dated 05-06-06 Spl addl duty to countervail State taxes/VAT - Levy of, under Export Promotion Schemes
  • Cir. 16/2006-Cus. dated 09-05-06 - FTP - Annual Supplement of 2006
  • Cir. 59/2004-Cus. dated 21-10-04 Advance license, DFRC, EPCG and DEPB Schemes - Changes made by the FTP 2004-09 
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