https://www.taxtmi.com/article/detailed?id=13546 The document explains two primary foreign trade exemption schemes that permit duty-free imports to support export production: the EPCG Scheme and the Advance Authorization Scheme. The EPCG Scheme allows duty-free import of capital goods for approved export activities subject to an export obligation linked to duty saved, an actual user condition, nexus requirements, restrictions on transfer, interest-bearing repayment for non-compliance, and incentives for early fulfilment. The Advance Authorization Scheme allows duty-free import of inputs for exported goods subject to input-output norms, minimum value addition thresholds, export obligation timelines, and security by bank guarantee or legal undertaking. en-us Thu, 13 Feb 2025 14:07:18 +0530 Thu, 13 Feb 2025 14:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13546 The document explains two primary foreign trade exemption schemes that permit duty-free imports to support export production: the EPCG Scheme and the Advance Authorization Scheme. The EPCG Scheme allows duty-free import of capital goods for approved export activities subject to an export obligation linked to duty saved, an actual user condition, nexus requirements, restrictions on transfer, interest-bearing repayment for non-compliance, and incentives for early fulfilment. The Advance Authorization Scheme allows duty-free import of inputs for exported goods subject to input-output norms, minimum value addition thresholds, export obligation timelines, and security by bank guarantee or legal undertaking. Articles Customs - Import - Export - SEZ Thu, 13 Feb 2025 14:07:18 +0530 https://www.taxtmi.com/article/detailed?id=13546