Foreign trade incentives review

Assessment and deliverables

We identify the scheme, relevant period, product coverage and supporting declarations. An earlier exporter’s benefit or a general industry rate does not establish entitlement for a different shipment.

Support includes an eligibility issue list, evidence reconciliation and claim-readiness file. We distinguish remission, authorisation-linked relief and other schemes so conditions and export obligations are not mixed.

Create a shipment-level register showing the proposed benefit, source documents and questions affecting the claim. Separate amounts already claimed from estimates still under review. Record the scheme version and period being examined, so a later notification or change in product coverage can be assessed against the appropriate transactions.

Prepare the evidence

• Shipping and customs documents
• Product classification and export dates
• Scheme declarations and existing authorisations
• Prior claims, receipts and obligation records

Compare declarations in the shipment records with the supporting authorisation and claim file. Retain corrections and correspondence without overwriting the original evidence. Reconcile any prior benefit received to the transactions it covers, and identify unmatched amounts or outstanding obligations for follow-up before preparing a further claim.

A practical example

An exporter using an authorisation for inputs should review its conditions alongside any separate remission claim, rather than assuming every benefit can be combined.

For the input-authorisation example, list the relief already used and the additional benefit proposed for the same export. Identify the documents and conditions relevant to each, including any unresolved question about their interaction. The review should make that question explicit rather than adding two estimated benefits into a single expected receipt.

Scope and fees

Rates, exclusions and claim windows are checked against current notifications for the relevant period. Approval, payment and recoverability are not guaranteed; disputed claims and obligation regularisation are separate work.

The proposal identifies the transactions and periods covered, client approvals, query support and professional fees. Government charges and external certifications are separate unless expressly included.

The handover distinguishes potentially eligible transactions, missing evidence, prepared claims and recorded outcomes. Assign responsibility for any continuing obligation associated with an authorisation and retain evidence of its discharge where available. A claim submitted or shown as receivable in the accounts should remain separate from a benefit actually granted or received.