Eligibility of courier exports for EPCG obligation

Bharat Garg

Dear members,

Wanted to enquire if we do export of goods outside India physically, through courier mode, can the same be considered towards fulfilment of export obligation under EPCG scheme?

Regards

Bharat

Courier Exports Can't Fulfill EPCG Obligations Under Rule 2(e)(iii) of 1998 Regulations Despite Amendments A participant inquired whether exporting goods from India via courier could fulfill the export obligation under the EPCG scheme. Initial responses suggested that it might be possible if foreign exchange is received. However, further discussion highlighted that courier exports are excluded from fulfilling EPCG obligations according to the Courier Imports and Exports (Clearance) Regulations, 1998, specifically Rule 2(e)(iii). It was clarified that the regulations, amended multiple times, still exclude courier exports from EPCG benefits. The discussion concluded with appreciation for the detailed clarification provided on the regulatory amendments and exclusions. (AI Summary)

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KASTURI SETHI on May 19, 2023

Yes, if foreign exchange is received.

Bharat Garg on May 19, 2023

But the courier export regulations state that courier exports cannot be done for shipments meant for EPCG, drawback etc. Hence, won't the authority deny benefit on that ground.

DR.MARIAPPAN GOVINDARAJAN on May 19, 2023

Yes, in my view there is the possibility of denying the benefit.

KASTURI SETHI on May 19, 2023

Dear Bharat Garg,

Pl. go through the following Rules. Rule 2(e)(iii) excludes export of goods under EPCG Scheme

COURIER IMPORTS AND EXPORTS (CLEARANCE) REGULATIONS, 1998

M.F. (D.R.) Notification No. 87/98-Cus. (N.T.), dated 9-11-1998 as amended.

Bharat Garg on May 19, 2023

Dear Kasturi Sethi,

So the rule 2(e)(iii) excludes goods meant to be exported under EPCG and hence, the authority may deny benefit of setoff of courier exports against EPCG obligation - is that your view also?

Regards

Bharat

KASTURI SETHI on May 19, 2023

Yes. As per Rules posted above by me, Dr.Govindarajan, Sir is right and my reply at serial no 1 above, stands amended accordingly.

I think now the concept is clear to you.

KASTURI SETHI on May 19, 2023

Notification: 87/98-Cus. (NT) dated 09-Nov-1998 has been amended from time to time as under :-

q Basic: 35/95-Cus. (NT) dated 26-05-1995

q Amended by 28/99-Cus. (NT) dated 28-04-1999

q Amended by 54/99-Cus. (NT) dated 21-09-1999

q Amended by 66/99-Cus. (NT) dated 25-11-1999

q Amended by 9/2001-Cus. (NT) dated 01-03-2001