Procedure for payment of Customs Duties by debit in DEPB scrips and reward schemes scrips for imports under EPCG scheme w. e. f. 1.1.2009 as per FTP para 4.3.1 and HBP para 3.23.9 under the Indian Customs EDI system – IICES) - regd.

Payment by DEPB scrips for EPCG imports enabled; ICES/ICEGATE allows full or partial duty debit within the interest free period.

The Notice permits payment of customs duty on imports under the EPCG scheme by debit to DEPB/duty credit scrips via the ICES/ICEGATE system effective 1 January 2009. After assessment the importer/CHA may elect e payment or seek an Appraising Officer's written authorisation to debit eligible duties on EPCG items from scrips within the interest free period (section 47(2)). The system displays only duties permitted for scrip debit; full scrip debit advances registration prior to examination, while partial debit generates a challan for the balance to be paid by bank or e payment, with banks confirming receipt electronically.