For the cases wherein duty saved amount is above Rs. 50 crores, the applicant may apply to DGFT Headquarters directly with a copy endorsed to the concerned RLA. In such cases, based on the recommendations of Headquarters EPCG Committee/ approval of competent authority the concerned RLAs will issue the EPCG licence accordingly.


After issuance of an EPCG License wherein duty saved amount is upto Rs. 50 crores, a Committee of officers of the RLA, headed by the Head of Office, and the EPCG Committee in the Headquarters where duty saved amount is more than Rs. 50 Crores, shall finalize the nexus within the stipulated period of two months on the basis of the Chartered Engineer's certificate and on the basis of EPCG nexus norms maintained by them. While finalizing the nexus, the provisions contained in the existing Policy/Procedures will be taken into account.

In case, the Committee of officers at RLA fails to finalize the nexus within two months from the date of issuance of license the nexus as applied for shall be treated as final.

However, where the application for fixation of nexus is rejected on account of non-furnishing of documents/information, the license holder shall be liable to pay customs duty as applicable together with 15% interest thereon.

The EPCG licence shall be issued with a single port of registration mentioned in paragraph 4.19 of the Handbook of Procedure for the purpose of imports. All imports shall be made from that particular port unless the specific permission of the Customs authorities is obtained. However, exports can be made from any of the ports specified in paragraph 4.19.
(i) The applicant may also apply for import of spares including refractory, catalyst and such consumables as are required for installation and maintenance of capital Goods under the EPCG Scheme .

The application shall contain list of plant/ machinery installed in the factory/ premises of applicant for which spares are required, duly certified by Chartered Engineer or Jurisdictional Central Excise authorities.

In such cases EPCG licence shall not specify the list of spares but shall indicate:-
(a) Name of plant/machinery for which spares are required.
(b) Value of duty saved allowed under the licence.
(c) Description of product to be exported with value of export obligation as per the Policy.

(ii) The licensing authority, after issue of EPCG licence for spare shall forward a copy of licence to concerned Jurisdictional Central Excise Authority.
(iii) In case of import of spares for capital goods, the licence holder (whether registered with Central Excise Authority or not) shall produce to the licensing authority a certificate by the jurisdictional central excise authorities confirming the inventory of spares taken in the records of the licence holder within one month of the date of completion of each import.