Export Promotion Schemes: customs permit operations at notified and non notified locations with bond and remedial duty payment options.

Export Promotion Schemes allow imports and exports at notified ports and specified courier/postal terminals, with Commissioners authorised to permit operations from other places on a case by case basis. A Common Bond facility is available to Advance Authorization/Duty Free Import Authorization and EPCG holders subject to conditions. For bona fide default in export obligations under Advance/EPCG, procedure permits suo moto payment of Customs duty as a remedial compliance mechanism under prescribed circulars.

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