General provisions relating to Export Promotion Schemes: - CBEC's Customs Manual 2023 - Customs

7. General provisions relating to Export Promotion Schemes: 7.1 Imports and exports under the Export Promotion schemes are permitted at the ports, airports, ICDs and LCSs, as specified in the respective Customs duty exemption notifications. However, these notifications empower the Commissioners of Customs to permit export/import under these schemes from any other place which has not been notified, on case to case basis by making suitable arrangements at such places. In addition, international courier terminals and foreign post offices, as notified are included as port of export for rewards on exports of goods subject to value limit of Rs. 5 lakh per consignment. [Refer DGFT Notification No. 22/2015-20 dated 26.07.2018 and Customs Notification No. 24/2015-Cus dated 8.4.2015 as amended vide Notification No. 63/2018-Cus dated 18.09.2018] 7.2 Facility to execute a common bond for specified export promotion schemes like Advance Authorization/Duty Free Import Authorization and EPCG is permitted to authorization holders, subject to certain conditions. [Refer Circular No.11(A)/ 2011-Cus., dated 25-2-2011] 7.3 Facility for suomoto payment of Customs duty in case of bona fide default in export obligation under the Advance/ EPCG authorisations is provided in procedure prescribed vide Circular No. 11/2015-Customs dated 01.04.2015. Para 4.50 and para 5.23 of HBP 2015-2020 refer to this facility.