TaxTMI 
TaxTMI 
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
Eligibility of courier exports for EPCG obligation
18 May 2023 
13 Replies 
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Courier export exclusion prevents courier shipments from counting toward EPCG export obligations under the courier clearance regulations.
Courier exports cannot be counted toward EPCG export obligations because the Courier Imports and Exports (Clearance) Regulations exclude goods exported under the EPCG scheme. Earlier suggestion that receipt of foreign exchange might qualify courier shipments was withdrawn after examination of the basic notification and its amendments, which maintain the exclusion. As a result, courier dispatches are ineligible for set off against EPCG obligations and may be disallowed for EPCG benefits. (AI Summary)
Courier exports cannot be counted toward EPCG export obligations because the Courier Imports and Exports (Clearance) Regulations exclude goods exported under the EPCG scheme. Earlier suggestion that receipt of foreign exchange might qualify courier shipments was withdrawn after examination of the basic notification and its amendments, which maintain the exclusion. As a result, courier dispatches are ineligible for set off against EPCG obligations and may be disallowed for EPCG benefits. (AI Summary)