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

Circular No.ES/67/2022-23                                                    28th July, 2022   

To: Members of the Council  

Sub: 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

Dear Member,       

As you may be aware, DGFT vide its Policy Circular No. 39 dated 7^th June, 2022 had provided relaxation in submission of ‘Bill of Export’ for supplies made to Special Economic Zone (SEZ) units in case of Advance Authorization.

Now, DGFT vide its Policy Circular No. 43/2015-20 dated 27^th July, 2022 has provided relaxation in submission of ‘Bill of Export’ for supplies made to the SEZ units in case of EPCG Authorization.

Accordingly, for the purpose of discharge of export obligation under EPCG Authorizations, in case of supplies made to SEZ units prior to 1st April 2015, exporters can submit corroborative evidence in lieu of ‘Bill of Exports’ such as: 

1. ARE-I Form duly attested by jurisdictional Central Excise authorities of EPCG authorization holder. 
2. Evidence of receipt of the supplies by the recipient in the SEZ. 
3. Evidence of payment made by SEZ unit to the EPCG authorization holder.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,                      

S. BALARAJU
EXECUTIVE DIRECTOR