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POLICY CIRCULAR-RELAXATION IN PROVISION OF SUBMISSION OF ^BILL OF EXPORT^ AS AN EVIDENCE OF EXPORT OBLIGATION DISCHARGE FOR SUPPLIES MADE TO SEZ UNITS IN CASE OF EPCG AUTHORIZATION (DATED- 27.07.2022)

Updated on:27th Jul, 2022
Accordingly, for the purpose of discharge of export obligation under EPCG Authorizations, in case of supplies made to SEZ units prior to 0 1.04.2015, the exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as: ARE-I  form  duly  attested  by  jurisdictional  Central  Excise  authorities  of  EPCG authorization holder. Evidence  of receipt  of the  supplies  by  the  recipient  in  the  SEZ. c.  Evidence  of payment  made  by  the  SEZ  unit  to  the  EPCG  authorization  holder, refer attachment for further details.
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