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    <description>Reporting under the Export Promotion Capital Goods (EPCG) Scheme is changed from an annual online submission to a report after the first four year block period and continuously until expiry of the export obligation period; reports must include Shipping bill/Invoice/Bill of Export/FIRC details, as applicable, and be certified by a Chartered Accountant, Cost Accountant, or Company Secretary to evidence fulfilment of specific and average export obligations.</description>
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