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    <description>Exports declared under the appropriate scheme codes on the shipping bill can be credited simultaneously to fulfill EPCG and Advance Licence export obligations. Advance Authorization mandates a minimum 15% value addition on imported inputs; Advance Licence obligations are quantity based and EPCG obligations are value based. DGFT issues separate obligations, but a single shipping bill filed with combined scheme codes can discharge both obligations when properly instructed to the CHA.</description>
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