Duty free entitlement expansion permits verified import credits for exporters and service providers, enhancing export input access. Amendments extend and clarify duty free import entitlements and export incentive schemes: Status holders and service providers may obtain Duty Free Entitlement Credit Certificates for specified imports subject to actual user conditions, Customs verification and use of notified ports; Advance Licences for annual requirements are reintroduced for status holders and Advance Licences for supplies to export processing zones are exempt from anti dumping and safeguard duties; DFRC benefits are extended to deemed exports with specified documentation; DEPB eligibility is granted for DTA supplies to SEZ units with Bills of Export and verification; EPCG obligations are recalibrated as a multiple of duty saved, allow used capital goods and expanded spares, and permit combined fulfilment by goods and services exports.
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Provisions expressly mentioned in the judgment/order text.
Duty free entitlement expansion permits verified import credits for exporters and service providers, enhancing export input access.
Amendments extend and clarify duty free import entitlements and export incentive schemes: Status holders and service providers may obtain Duty Free Entitlement Credit Certificates for specified imports subject to actual user conditions, Customs verification and use of notified ports; Advance Licences for annual requirements are reintroduced for status holders and Advance Licences for supplies to export processing zones are exempt from anti dumping and safeguard duties; DFRC benefits are extended to deemed exports with specified documentation; DEPB eligibility is granted for DTA supplies to SEZ units with Bills of Export and verification; EPCG obligations are recalibrated as a multiple of duty saved, allow used capital goods and expanded spares, and permit combined fulfilment by goods and services exports.
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