Modification of ANF5A, ANF5B, Appendix 26 and Appendix 26A in Handbook of Procedures Vol.1 (RE:2010)
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EPCG authorisation requirements updated: revised application, documentary and professional certification obligations for imports and export obligation discharge.
The modification updates ANF 5A, ANF 5B, Appendix 26 and Appendix 26A for issuance and redemption of EPCG/Annual EPCG Authorisations, detailing required applicant data, sector and capital goods classification, duty saved calculation, export obligation multiples and periods, documentary enclosures (RCMC/IEM/SSI, Chartered Engineer certificate, CA certified export statements, previous authorisations), procedural steps for restricted imports and EOU/SEZ cases, and mandatory CA/CWA/CS certifications that verify export records, realization and non duplication of export claims, together with professional attestation obligations and liability for false statements.