EPCG Scheme

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....period of 6 years (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, Jammu and Kashmir and Ladakh. The EO for spares for imported/domestically sourced capital goods is same as that for capital goods. (b) The import of capital ....

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....n average level of exports. (d) The Authorizations are issued to manufacturer exporters with or without supporting manufacturer(s), merchant exporters tied to supporting manufacturer(s), 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....

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....ndependent Chartered Engineer at the option of the authorisation holder. At the latter case, the authorization holder would send copy of IC to the jurisdictional Customs office. 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 Custo....

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....oup companies in certain cases/sectors are discontinued in FTP 2015-20. [Refer Notifications No. 16/2015-Customs, dated 01.04.2015, 26/2023-Customs dated 01.04.2023] 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 hol....