Regarding implementation of Post Export EPCG Scheme under FTP 2015-2020
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Post Export EPCG duty credit scrip: imports exempted from customs duties subject to eligibility, installation and export obligation compliance.
Exemption permits imports against a Post Export EPCG duty credit scrip to be free of customs duty and specified additional duty, conditioned on a valid para 5.28 authorisation requiring import on payment, registration at the specified port, import of listed capital goods and spares, installation and use certification where applicable, fulfillment of a proportionate export obligation with procedural proof, restrictions on disposal until last export, re export rules for defective goods, scrip registration and endorsement formalities, proportional calculation of duty remission, limited exclusions, and entitlement to drawback or Cenvat credit against debits in the scrip.