https://www.taxtmi.com/article/detailed?id=14004 The Advance Authorization Scheme allows duty-free import of inputs for manufacture of export goods subject to an export obligation, input output norms and time limited validity; the EPCG Scheme allows import of capital goods at concessional duty for export production subject to a longer, time bound export obligation, utilisation restrictions and eligibility requiring export experience. Both schemes permit duty relief to promote exports but impose distinct compliance, utilisation and eligibility conditions tailored to inputs versus capital goods. en-us Thu, 03 Apr 2025 07:51:01 +0530 Thu, 03 Apr 2025 07:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14004 The Advance Authorization Scheme allows duty-free import of inputs for manufacture of export goods subject to an export obligation, input output norms and time limited validity; the EPCG Scheme allows import of capital goods at concessional duty for export production subject to a longer, time bound export obligation, utilisation restrictions and eligibility requiring export experience. Both schemes permit duty relief to promote exports but impose distinct compliance, utilisation and eligibility conditions tailored to inputs versus capital goods. Articles Customs - Import - Export - SEZ Thu, 03 Apr 2025 07:51:01 +0530 https://www.taxtmi.com/article/detailed?id=14004