EPCG Scheme coverage for Common Service Providers, with user-specific export obligations and enforceable bank guarantees. The EPCG Scheme is extended to cover service providers designated or certified as Common Service Providers, subject to conditions: the EPCG licence must endorse the users and their apportioned Export Obligation; exports via the CSP will not count towards other specific export obligations; and each user (besides the CSP) must furnish a bank guarantee equal to their apportioned duty foregone, enforceable on non-fulfilment.
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 Scheme coverage for Common Service Providers, with user-specific export obligations and enforceable bank guarantees.
The EPCG Scheme is extended to cover service providers designated or certified as Common Service Providers, subject to conditions: the EPCG licence must endorse the users and their apportioned Export Obligation; exports via the CSP will not count towards other specific export obligations; and each user (besides the CSP) must furnish a bank guarantee equal to their apportioned duty foregone, enforceable on non-fulfilment.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
