https://www.taxtmi.com/circulars?id=64998 Where an entity undergoes amalgamation, de merger, acquisition or insolvency, export obligations and contingent liabilities attached to Advance Authorisation/EPCG Authorisation must be transferred to the new entity. Applicants must request IEC merger/de merger on the DGFT portal and then apply for amendment/transfer of each authorisation; requests auto submit to the jurisdictional Regional Authority, and on approval the authorisations are amended and details transmitted electronically to Customs. For EPCG, the surviving entity's AEO equals the aggregate AEOs of the merging entities and a Chartered Accountant certificate is required as part of the online amendment. en-us Wed, 04 Aug 2021 00:00:00 +0530 Wed, 04 Aug 2021 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64998 Where an entity undergoes amalgamation, de merger, acquisition or insolvency, export obligations and contingent liabilities attached to Advance Authorisation/EPCG Authorisation must be transferred to the new entity. Applicants must request IEC merger/de merger on the DGFT portal and then apply for amendment/transfer of each authorisation; requests auto submit to the jurisdictional Regional Authority, and on approval the authorisations are amended and details transmitted electronically to Customs. For EPCG, the surviving entity's AEO equals the aggregate AEOs of the merging entities and a Chartered Accountant certificate is required as part of the online amendment. Circulars DGFT Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64998