Get LUT (Letter of Undertaking) for duty-free exports under EPCG, RoDTEP. No bank guarantee needed. Apply online with DGFT. Complete guide for Indian exporters.
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A Letter of Undertaking (LUT) is a self-declaration filed by an exporter with the customs authorities under the FTDR Act (Foreign Trade Development and Regulation Act), 1992, and governed by the Customs Act 1962. It serves as a formal commitment that the exporter will comply with all applicable export regulations and will not misuse the benefits granted under various EXIM schemes such as EPCG (Export Promotion Capital Goods), RoDTEP (Remission of Duties and Taxes on Exported Products), and duty exemption schemes.
Under the FTP 2023-28 (Foreign Trade Policy 2023-28), the LUT allows eligible exporters to undertake export transactions without depositing duty/tax security or providing bank guarantees. This document is issued by the DGFT (Directorate General of Foreign Trade) through authorized customs ports and enables exporters to clear goods with minimal financial burden while maintaining regulatory compliance.
| पैकेज | कीमत | विवरण |
|---|---|---|
| Standard | On request | Including document prep |
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