EPCG duty credit scrip grants customs and additional duty exemption for imports subject to authorisation, registration and export obligation conditions. The notification exempts imports made against a Post Export EPCG duty credit scrip (0% EPCG variant) from basic customs duty and specified additional duty, subject to conditions including issuance of the scrip against a qualifying authorisation, non conflict with specified benefit schemes, import on payment of duties in cash and registration at the nominated port, installation and use certification, fulfilment of a calculated export obligation (with specified reductions and deemed export inclusions), prescribed documentation for registration, and operational rules on re export, transferability, validity and permitted ports.
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 duty credit scrip grants customs and additional duty exemption for imports subject to authorisation, registration and export obligation conditions.
The notification exempts imports made against a Post Export EPCG duty credit scrip (0% EPCG variant) from basic customs duty and specified additional duty, subject to conditions including issuance of the scrip against a qualifying authorisation, non conflict with specified benefit schemes, import on payment of duties in cash and registration at the nominated port, installation and use certification, fulfilment of a calculated export obligation (with specified reductions and deemed export inclusions), prescribed documentation for registration, and operational rules on re export, transferability, validity and permitted ports.
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