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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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