DGFT grants relaxation on submission of ‘bill of export’ to SEZ units in case of EPCG authorization.

The Directorate General of Foreign Trade on 27^th July 2022, has decided to relax the condition of requirement of submission of bill of export in case of exports made to SEZ units under export promotion capital goods (EPCG) authorization for all supplies made prior to 1^st April 2015.

Accordingly, for the purpose of discharge of export obligation under EPCG Authorizations, in case of supplies made to SEZ units prior to 01.04.2015, 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.
• Evidence of payment made by the SEZ unit to the EPCG authorization holder.