EPCG Scheme:

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....ears (extendable by 2 years) from the date of issue of Authorization. A more favourable dispensation for EO is provided for export of specified green technology products as well as units located in North Eastern States, Sikkim and Jammu and Kashmir. The EO for spares for imported/domestically sourced capital goods is same as that for capital goods. (b) The import of capital goods has to be made ....

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.... exports. (d) The Authorizations are issued to manufacturer exporters and merchant exporters with or without supporting manufacturer, and service providers and also available to Common Service Provider (CSP). The authorizations specify the value/quantity of the export product to be exported against it. (e) The Authorization holder is required to file bond with 100% Bank Guarantee with the Cust....

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....r case, the authorization holder would send copy of IC to the jurisdictional Customs office to the authorisation holder's option. Capital goods may be installed at supporting manufacturer's premises if prior to such installation the latter's details are endorsed on the authorisation by RA, who would intimate the change to jurisdictional Customs office and the Customs location where authorisation i....

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....ed in FTP 2015-20. [Refer Notification No.16/2015- Customs, dated 1-4-2015] 5.2 After introduction of GST, imports are liable to levy of IGST and Compensation Cess. W.e.f. 13.10.2017, imports under EPCG by all sectors are exempted from IGST and Compensation Cess. This exemption is optional for the EPCG holder. Such exemption is available only for physical exports. [Notification No.16/2015-Cus d....