Office Note issued by Customs reg Advance Authorisation, EPCG etc.

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OFFICE OF THE DEPUTY COMMISSIONER OF CUSTOMS PRECIOUS CARGO CUSTOMS CLEARANCE CENTRE Bharat Diamond Bourse, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai - 400 051.

F.No. S$/3-Misc 01(717)/2019-20 PCCCC

Date: 23 .12.2019

OFFICE NOTE

Attention of all officers of Customs posted at PCCCC, APSC, Mumbai is drawn towards Para 4.03 of the FTP 2015-20 which allows duty free import of inputs which is to be physically incorporated in export product, under Advance Authorisation. Similarly, Para 5.01 & 5.04 of FTP 2015-20 stipulates that the Export Obligation under EPCG shall be fulfilled by the authorisation holder through export of goods manufactured by him or his supporting manufacturer, for which EPCG authorisation has been granted. . 2. Recently, DRI has has investigated a case wherein a case wherein case wherein wherein the export goods export goods goods beingexported ~_ for fulfilment of Export Obligation were not manufactured by the authorisation holder at their premises mentioned in the Authorisation. '

2. Recently, DRI has has investigated a case wherein a case wherein case wherein wherein the export goods export goods goods beingexported for fulfilment of Export Obligation were not manufactured by the authorisation holder at their premises mentioned in the Authorisation.

3: In order to ensure the compliance of conditions of Advance Authorisation and EPCG, the officers are directed to ensure the conditions of the scheme are fulfilled while examining and assessing export/import goods. Also, it has to be ensured thatfollowing declarations by the exporter on the invoices: :

i)[Advance][Authorisation:] i : \ “The export goods have been manufactured at the premises incorporating the duty free inputs imported under the Advance Authorisation No. _—“(‘(éiéttee =.” ii) EPCG Authorisation: I “The export 7 goods have been manufactured at the premises i using the. duty free’ capital goods imported -under the EPCG Authorisationi No. i dated ‘a ] 4. All officers are directed to scrupulously examine the export goods and documents / declaration in respect of goods exported under Advance Authorisation or PCG in order to ensure all necessary compliances of the Advance Authorisation/EPCG Authorisation are being fulfilled. Unload? how. nay Vewetiury Export From. .c. omen | ! : Ry) For The Grau) fawefiary Exp t ae | (Brahmanand ey 4 lo svt Dy. Commissioner of Customs Moe | 240EL 23 YE PCCCC - \ i * 1 inward No.