https://www.taxtmi.com/forum/issue?id=120469 Bank Guarantee exemption under CBIC Notification No. 58/2004-Customs is available only to manufacturer-exporters with a clean track record and a valid Export House (or higher) status on their own IEC; a co-licensee's export house recognition cannot be transferred to the primary authorization holder for the purpose of BG exemption. Inclusion of a co-licensee in Advance Authorization or EPCG serves operational roles (job work, manufacturing, shared fulfillment) but does not confer export-house related policy benefits to the main licensee. en-us Thu, 18 Sep 2025 18:56:28 +0530 Thu, 25 Sep 2025 09:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120469 Bank Guarantee exemption under CBIC Notification No. 58/2004-Customs is available only to manufacturer-exporters with a clean track record and a valid Export House (or higher) status on their own IEC; a co-licensee's export house recognition cannot be transferred to the primary authorization holder for the purpose of BG exemption. Inclusion of a co-licensee in Advance Authorization or EPCG serves operational roles (job work, manufacturing, shared fulfillment) but does not confer export-house related policy benefits to the main licensee. Discussion-Forum Customs Thu, 18 Sep 2025 18:56:28 +0530 https://www.taxtmi.com/forum/issue?id=120469