22 January 2014
For Zero Duty EPCG Scheme **************************
Period from the date of Minimum export issue of Authorization
minimum EO to fulfilled Block of 1th and 4th year---50% Block of 5th and 6th year----50%
For concessional 3% duty EPCG Scheme ************************************
Block of 1st to 6th year---50% Block of 7THt to 8th year---50%
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:-
AS PER PARA 5.8.1 OF HBP Block of 1st to 10th year---50% Block of 11TH to 12th year--50%
AS PER PARA 5.8.2 OF HBP "However, the export obligation of a particular block of year may be set off by the excess exports made in the preceding block year. The Authorization holder would intimate the regional authority on the fulfillment of the export obligation, as well as average exports, within three months of completion of the block, by secured electronic filing using digital signatures."
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