![]() Advance licenses may be either value based or quantity based. The scheme allows import of capital goods for pre-production, production and post production.Īdvance License: An advance license is granted for the import of inputs without payment of basic customs duty. EPCG is a good facility provided to exporters and importers by government on exemption of import duty amount. Who is eligible for availing of deferred duty scheme?īenefits of different license issued by DGFT-ĮPCG (Export Promotion Capital Goods): It is one of the schemes provided by government of India to importers and exporters to promote exports. ![]() (Para 3 of CBEC Circular 052/2016-Cus dt. Intimation addressed to the AEO Programme Manager with a copy to the Principal Commissioner(s) of Customs or the Commissioner(s) of Customs, as the case may be, having jurisdiction over the port(s) of clearance shall be considered as intimation by an eligible importer of his intention to avail the said benefit. As per rule 4 of the Deferred Payment of Import Duty Rules, an eligible importer who intends to avail the benefit of deferred payment shall intimate to the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the port of clearance, his intention to avail the said benefit. ![]() ![]() ![]() An intimation to the AEO programme manager with a copy to Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the port of clearance, shall be considered as an intimation by an eligible importer of his intention to avail the said benefit. ![]()
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