EPCG Authorisation: import of capital goods conditioned on fulfillment of specific export obligations and compliance requirements. Application Form ANF-5A sets the framework for EPCG authorisation applications by collecting applicant identity, RCMC and GST/excise registration, export performance, and supporting manufacturer details; specifying export items/services and detailed capital goods import descriptions including ITC(HS) codes, technical specifications, CIF values and duty-saved calculations; and imposing compliance requirements including supporting certificates, bank guarantees, declarations on export nexus and liability for customs duty where nexus is not established.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
EPCG Authorisation: import of capital goods conditioned on fulfillment of specific export obligations and compliance requirements.
Application Form ANF-5A sets the framework for EPCG authorisation applications by collecting applicant identity, RCMC and GST/excise registration, export performance, and supporting manufacturer details; specifying export items/services and detailed capital goods import descriptions including ITC(HS) codes, technical specifications, CIF values and duty-saved calculations; and imposing compliance requirements including supporting certificates, bank guarantees, declarations on export nexus and liability for customs duty where nexus is not established.
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