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Transport and Marketing Assistance (TMA)

Transport and Marketing Assistance (TMA)

The “Transport and Marketing Assistance” (TMA) scheme is providing benefits to persons who exporting agricultural produce as listed in HSN From 1 to 24. Under this TMA Scheme benefit will be given for reducing cost of transportation. Person who is registered with export promotion council will be eligible to take benefit of scheme. Transport and Marketing Assistance period will 01.03.2019 to 31.03.2020. Department will deposit amount of benefit to exporters bank account. However where freight is not paid by India export , he will be ineligible to apply for scheme. Suitable changes will be done in Foreign Trade Policy (2015-20).Scheme given three annexure as below

  1. Annexure 1 :  List of Goods Covered under TMA
  2. Annexure 2 : Countries Covered Under TMA
  3. Annexure 3 :  Amount of Benefit under TMA

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Who Can Apply For Transport and Marketing Assistance (TMA) Scheme

Registered Exporters with Export Promotion Council can apply for  Transport and Marketing Assistance (TMA) Scheme benefit. Means person who exporting agricultural produce first need to get registration with export promotion council. Fees For Export Promotion Council depends on last years turnover.

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Period For Transport and Marketing Assistance (TMA) Scheme

Period for Transport and Marketing Assistance (TMA) Scheme is One Year and one month . Period will start from 1st March 2019 and End on 31.03.2020. In this period benefit of TM Scheme will be given to eligible exports.

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Who Cannot Apply for Transport and Marketing Assistance (TMA) Scheme

The following exports categories / sectors shall be ineligible under this scheme:

  1. Products exported from SEZs/ EOUs/ EHTPs/ STPs/ BTPs/ FTWZs
  2. SEZ/EOU/EHTPs/STPs/BTPs/FTWZs products exported through DTA units
  3. Export of imported goods covered under paragraph 2.46 of the FTP;
  4. Exports through trans-shipment, i.e. exports that are originating in third country but trans- shipped through India;
  5. Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless specifically notified.
  6. Export products which are subject to Minimum Export Price or export duty, unless specifically notified.
  7. Export of goods through courier or foreign post offices using e-Commerce

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Conditions for  TMA Scheme Benefits

Following conditions need to be fulfilled for making application under TMA Scheme

  1. Get Registration with Export Promotion Council
  2. Export Only From EDI Ports
  3. Received Foreign Funds in Free Foreign Exchange through normal banking channels
  4. Export Only Goods From HSN chapter 1 to 24
  5. TMA Available to specified countries

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List of Countries Under  Transport and Marketing Assistance (TMA) Annexure 2

Region Country Name
West Africa Benin, Mali, Burkina Faso, Mauritania, Ivory Coast, Niger, Cape Verde, Nigeria
EU Albania, Andorra, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Kosovo, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malta, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, Vatican City
Gulf Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, United Arab Emirates
North America Antigua and Barbuda, Bahamas, Barbados, Belize, Canada, Costa Rica, Cuba, Dominica, Dominican Republic, El Salvador, Grenada, Guatemala, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Trinidad and Tobago, United States of America
ASEAN Brunei Darussalam, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand, Vietnam
Russia & CIS Armenia, Azerbaijan, Belarus, Estonia, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, Uzbekistan
Far East Japan, North Korea, South Korea
Oceana Australia, Fiji, Kiribati, Marshall Islands, Micronesia, Nauru, New Zealand, Palau, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu
China PRC China, Hong Kong, Taiwan
South America Argentina, Bolivia,      Brazil, Chile, Colombia, Ecuador,      Guyana, Peru, Paraguay, Suriname, Uruguay, Venezuela

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TMA Rates Annexure 3 

Region Amount Per TEU (Normal) Amount Per TEU (Reefer) By Air
West Africa 11200 19600 840
EU 9800 21000 1120
Gulf 8400 14000 700
North America 21000 28700 2800
ASEAN 5600 12600 700
Russia & CIS 12600 22400 700
Far East 8400 12250 840
Oceana 16800 24500 2800
China 0 12600 840
South America 23800 31500 3500

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Products Items Covered Under TMA Scheme Annexure 1

Chapter HS Codes Description
Chapters 1, 2 & 5 All HS Codes – Live animals
– Meat and Edible Meat Offal
– Products of Animal Origin, not elsewhere specified or included
Chapter 3 30617 – Other shrimps and prawns :
Chapter 4 401 -Milk and cream, not concentrated nor containing added sugar or other sweetening matter
402 – Milk and cream, concentrated or containing added sugar or other sweetening matter
403 – Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
404 – Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
0405 – Butter and other fats and oils derived from milk; dairy spreads
0406 – Cheese and curd
Chapter 7 703 – Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
Chapter 10 1001, -Wheat AndMeslin
1006 -Rice
Chapters 13 & 14 All HS Codes – Lac; Gums, Resins and other Vegetable Saps and Extracts
– Vegetable Plaiting Materials; Vegetable Products not elsewhere specified or included
Chapter 17 1701, -Cane Or Beet Sugar And Chemically Pure Sucrose, In Solid Form – Raw Sugar Not Containing Added Flavouring Or Colouring Matter ;
1703 -Molasses resulting from the extraction or refining of sugar
Chapters 22 and 24 All HS Codes – Beverages, Spirits and Vinegar
– Tobacco and Manufactured Tobacco Substitutes

 


CA Amit Bhutada
Reviewed By

CA Amit Bhutada

CA Amit Bhutada is a Chartered Accountant with over 10 years of professional experience in taxation, accounting, audit, corporate compliance, and business advisory. As the Founder of A N Bhutada & Co., he assists startups, SMEs, established businesses, and international clients in setting up and managing their operations in India while ensuring compliance with the Income-tax Act, GST laws, the Companies Act, and other regulatory requirements.

He has advised businesses across diverse industries on company incorporation, GST, ROC compliance, accounting systems, tax planning, and regulatory matters. His practical, solution-oriented approach enables entrepreneurs and business owners to make informed decisions and stay compliant throughout every stage of their business lifecycle.

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