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Export · Import · Customs · DGFT Intelligence
Policy

7.13

Document type
Policy
Dated

Value Addition

The value addition for the purposes of this chapter shall be:-

VALUE ADDITION = A - B --------- x 100, where

B VA is Value Addition

A is the FOB value of the export realised /FOR value of supply received.

B is the CIF value of the imported inputs covered by the licence, plus any other imported materials used on which the benefit of duty drawback is being claimed.

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