Eximkey - India Export Import Policy 2004 2013 Exim Policy
Fixation of Export Obligation

5.7A

In case of direct imports, the export obligation relating to the EPCG Authorisation shall be reckoned with reference to the duty saved value on the CIF value of capital goods (including spares, jigs, fixtures, dies and moulds) actually imported. In case of domestic sourcing, the export obligation relating to EPCG shall be reckoned with reference to the notional Customs duties saved on the FOR of capital goods (including spares, jigs, fixtures, dies and moulds).

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