1. What is pre- import condition under advance authorisation and EPCG?

[Dinesh kumar]

2. What is EPCG 0% post export authorisation?

3. can I take benefit of ROTEP, drawbacks and other while exports against advance and EPCG license? 

4. What will happen if I have not received foreign exchange against shipping bill ? I have exported goods one year ago ? 

5. If not received EBRC, I have to submit benefit of drawback and RODTEP, or  there is any system which will show red alert against shipping bills where EBRC are pending more than one year. 

[Sadanand Bulbule]

1. What is EPCG 0% post export authorisation? 

EPCG (Export Promotion Capital Goods) Scheme allows import of capital goods at zero customs duty for producing goods meant for export. 0% duty EPCG authorisation = You can import capital goods without paying customs duty.  Post-export EPCG authorisation = You pay full duty upfront at the time of import, and after fulfilling export obligation (EO), you get a refund of the duties through duty credit scrips.  In contrast, under normal EPCG, you import capital goods duty-free at the start. So “EPCG 0% post export” means you import capital goods, pay duty, and later get duty remission (in scrips), after completing export obligation.

2. Can I take benefit of RoDTEP, Drawback and others while exporting against Advance and EPCG license?

 Advance Authorisation and EPCG are both duty exemption schemes (not remission schemes).  As per FTP rules:  RoDTEP (Remission of Duties and Taxes on Exported Products) is not available if you are availing Advance Authorisation or EPCG for those exports. Drawback is generally available, but only for customs portion not covered by Advance/EPCG (i.e., no double benefit). You can’t claim RoSCTL/RoDTEP on inputs already exempted under AA/EPCG. So:  Drawback (limited) can be claimed,  RoDTEP cannot be claimed against AA/EPCG exports.

3. What will happen if I have not received foreign exchange against shipping bill (export made one year ago)?

 As per FEMA regulations, export proceeds should be realized within 9 months (currently sometimes extended to 15 months in special cases like COVID).  If not realized within the time:  Export obligation under EPCG/Advance Authorisation may be treated as default.  You may face issues with DGFT (non-closure of authorisation). Customs may ask for recovery of benefits (duty saved/drawback/RODTEP refund). 

4. If not received EBRC, do I have to surrender drawback and RoDTEP, or is there any system that gives red alert for pending EBRC > 1 year? 

EBRC (Electronic Bank Realisation Certificate) is the proof of foreign exchange realization. Without EBRC:  Your drawback/RoDTEP benefits are liable to be recovered by Customs, since benefits are conditional on realization of export proceeds.  System alert:  In ICEGATE, there is no auto “red alert” after one year. But DGFT/Customs do run audit checks.  In DGFT’s ANF forms (closure of authorisations), pending EBRCs will block closure.

[Shilpi Jain]

If you are importing under EPCG - duty drawback is available. Drawback is not available where goods imported under AA.

RoDTEP is available for goods exported by an EPCG holder and AA holder.

If you cannot realise within 9 months - approach AD bank for extension.

EDPMS has to be verified. EBRC not received because amount not realised or any other reason?

Forex violations can attract huge penalties. Suggested to approach a professional who has help you sort out things.

AI Summary

Eligibility for RoDTEP/drawback and pre-import conditions under Advance Authorisation and EPCG; export realisation within FEMA nine-month timeline Query concerns pre-import conditions under Advance Authorisation and EPCG, meaning EPCG 0% post-export where duty is paid at import and refunded after meeting export obligation, and entitlement to RoDTEP/drawback when exporting against these licences. Advance/EPCG are duty-exemption schemes so RoDTEP is generally not available for inputs already exempted; limited drawback may be claimed only for portions not covered by exemption. Export proceeds must be realised within prescribed FEMA timelines (typically 9 months absent extensions); lack of EBRC can block licence closure and trigger recovery of benefits, audits, and penalties; approach the AD bank/DGFT for extensions or professional advice.