Verification mechanism and monitoring of export obligation under duty exemption/ reward Schemes- reg.

Address verification and utility-bill checks required to confirm installation and operation of imported capital goods under duty-exemption schemes.

Customs must conduct random address verifications for EPCG, DFIA and Advance Authorization authorizations, preferably via Central Excise authorities, and ensure submission and random checking of Installation Certificates for capital goods. For EPCG verifications, Central Excise authorities are required to include periodical utility bills bearing the address as a means to verify installation and operation of imported capital goods. Commissioners should issue standing orders or notices to ensure these verification procedures are followed.