5.8.1
The Authorization holder under the EPCG scheme shall fulfill the export obligation over the specified period
In respect of Authorizations, on which the value of duty saved is Rs.100 crore or more, the export obligation shall be fulfilled over a period of 12 years (not applicable to zero duty EPCG scheme) in the following proportion:-
Period from the date of issue of Authorization |
Minimum export Obligation to be fulfilled |
Block of 1st to 10th year |
50% |
Block of 11th and 12th year |
50%
|