Trade Notice No 19/ AM13


Nishtha Bhavan, 48, Vithaldas Thackersey Marg, Churchgate, Mumbai-400 020


 TRADE NOTICE NO.19 / AM13  DATE: 11th January, 2013

 Subject:  Check List for Application of EPCG Authorisation


            In order to bring transparency and uniformity in the office working, a Check-list for submission of application in regard to EPCG Authorisation has been formulated.  This check-list is as per Chapter 5 of the Foreign Trade Policy 2009-14 (Para 5.1, 5.2, 5.2A, 5.2C, 5.2D, 5.8, 5.10, 5.11 & 5.12), Chapter 5 of the Hand Book of Procedures 2009-14 (Vol.I) (Para 5.2, 5.2A, 5.3, 5.3.3, 5.4, 5.5 & 5.24) and ANF-5A as given in Appendices to the Handbook of Procedures (Volume I).


            The Check-list has three sections as follows:


1.      Documents Section: Section giving the list of documents which are required to be submitted by the applicant.

2.      Additional Documents Section: Documents which are required to be submitted by some of the applicants as is relevant.

3.      Note Section:  Exporters have been indicated certain points which they should check on, before submitting the application and the relevant documents in the said regard.


Check List for Application of EPCG Authorisation

(Prepared by Addl. DGFT, Mumbai)

(Refer Para 5.1, 5.2, 5.2A, 5.2C, 5.2D, 5.8, 5.10, 5.11 & 5.12 of FTP and Para 5.2, 5.2A, 5.3, 5.3.3, 5.4, 5.5 & 5.24 of HBP Vol.1)


File No.           :                                                                      

IEC No:                                              Name of Applicant    :                                


Sl. No.


Total number of documents and pages in the document





Covering letter duly signed by the Proprietor/Partner/Director or authorized signatory



In case of authorised signatory, copy of Power of Attorney/ Board Resolution furnished in his/her favour



Two copies of ANF 5A duly filled in, clearly striking off inapplicable options and tick-marking applicable options and each page duly signed by the applicant





Declaration/Undertaking attached to ANF 5A, duly filled in and signed by the applicant



Certificate from Chartered Engineer in the format given in Appendix 32A, certifying end use/nexus as per Guidelines of ANF 5A at Sr.No.5 a, b, c (As per Para 5.3 of HBP, Vol.1)



Certificate from Chartered Accountant/Cost and Works Accountant (CAC) certifying exports made/services rendered by the applicant firm during the preceding three licensing years, in the format given in Appendix 26



Self-certified copy of IEM/Industrial Licence/SSI Registration Certificate in case of manufacturer exporter for the relevant export product applied with relevant factory address or a self-certified copy of Service Tax Registration in case of service providers.  (In case of service providers not registered with Service Tax Authorities, RCMC from concerned Export Promotion Council to be submitted)



Self certified copy of valid RCMC (if RCMC details are not already updated in the IEC) in terms of Para 2.44 of FTP read with para 2.63 & 2.64 of HBP.



(i)           Declaration that the capital goods sought to be imported are not under restricted category



(ii)         In case capital goods to be imported is restricted, then self-certified copy of approval letter for import of restricted capital goods from Exim Facilitation Committee (Hqrs.)



In case of imports under zero duty EPCG scheme,

(i)              Certificate from the office of Textile Commissioner, Government of India to the effect that the firm/company is not currently availing any benefit under the Technology Upgradation Fund Scheme (TUFS), administered by Ministry of Textiles, Government of India, in case the application pertains to textile sector.

(ii)            Declaration/Undertaking regarding non-availment of SHIS in respect of exports made during the current licensing year



Additional Documents



Consent letter of supporting manufacturer duly signed by authorised person with name and designation, if applicant is a Merchant Exporter



If Merchant Exporter, copy of SSI/IEM/Industrial Licence of supporting manufacturer



In case of import of spares under para 5.2A of FTP,



(i)     certificate from independent Chartered Accountant certifying all the following:

(a)    CIF Value of the plant and machinery imported under EPCG Scheme or book value of the imported plant and machinery in case plant and machinery has been imported other than EPCG route;

(b)   CIF Value of spares obtained for such plant and machinery so far and

(c)    the balance value of spares which can be allowed within the 10% limit allowed for import of spares.



(ii)   List of plant/machinery imported and already installed in the factory/premises of the applicant firm/supporting manufacturer for which the spares are required, duly certified by a Chartered Engineer or jurisdictional Central Excise authority



In case of application for conversion from EOU to DTA unit as per Para 5.4 of HBP



(1)   Self certified copy of the ‘No Objection Certificate’ from the Development Commissioner concerned showing the details of the Capital Goods imported/ indigenously procured by the applicant firm, its value at the time of import/sourcing and the depreciated value



(2)   LUT / BG as applicable as per Customs Circular No.58/2004 as amended



In case of application for Technology Up gradation, as per Para 5.20 of HBP, self-certified copy of previous EPCG authorisation and documents as per Para 5.8 of FTP



In case of application for following categories of Service Provider (Para 5.3 of FTP)



For Hotel Industry, certificate from Department of Tourism



a)      For import of vehicles (motor cars, sports utility vehicles/all purpose vehicles) by hotels/travel agents/tour operators/ tour travel firms/companies owning golf resorts, proof of total foreign exchange earning in current and preceding three years regarding services rendered from hotel, travel, tourism/golf tourism, etc. duly certified by an independent Chartered Accountant (Para 5.2 h of FTP)



b)      CA Certificate showing Duty Saved amount on all EPCG Authorisations issued in the licensing year for import of motor cars, sports utility vehicles/all purpose vehicles



c)      Balance Duty Saved amount available for import of motor cars, sports utility vehicles/all purpose vehicles for the licensing year



In case of application for Retail Sector, proof of having a minimum area of 1000 Sq. Meters (lease agreement duly registered; sale deed duly registered; any other documentary evidence from Government agency, etc.)



In case of import of AC/Chillers, an undertaking from the applicant that the imported item will not contain ODS material as per Policy Circular No.47 dated 8.2.2006



In case of Annual EPCG Authorisation, certificate from CA/CWA regarding physical exports and/or deemed export during last two licensing years.



(i)        CA Certificate stating the duty saved value of the Annual EPCG Authorisation obtained in the licensing year



(ii)      The balance value available for obtaining Annual EPCG Authorisation




  1. Kindly note that catalyst as initial plus one subsequent charge can be treated as Capital Goods (Refer Notification No.8 dated 26.7.2012).
  2. Installation address as indicated in the application should be shown in the IEC/RCMC/IEM/SSI.
  3. Justification/End Use should be given in the Chartered Engineer’s Certificate in respect of all the import items.
  4. All export items should be shown in the Chartered Engineer’s Certificate.
  5. Past performance of all the same and similar export products should be given in the Chartered Accountant’s Certificate as per Appendix 26.

In case of application for import of spares:


  1. Kindly ensure that the description of the capital goods shown in the installation certificate and the description of the capital goods shown in the application for which spares are applied for should tally.


(End of Check list)




The check-list would facilitate exporters to carryout due diligence before submitting her/his application so that the application which are complete in all respects are available for processing in the Department within the specified timelines.  The check-list would also ensure that the processing of the case is not delayed for want of certain documents/additional documents/information on which the office may have to issue deficiency letters.


The applicants are requested to kindly adhere to the check-list in full while submitting their applications for Clubbing and Redemption of Advance Authorisation(s)/Annual Advance Authorisation in order to enable the office to process their applications expeditiously. 


The Addl. DGFT office, Mumbai has strengthened Counter Assistance and provided a facility to the exporters which can be utilised free of cost by the exporters.  The exporters can go to the Counter Assistants and get their application(s) checked for their completeness in terms of submission of documents.  If an application is okayed by the Counter Assistant, the sections will not issue deficiency for non-submission of any documents regarding the said authorisation/scrip/benefit.


For any queries/clarifications regarding the case, the exporters are requested to come directly to the office and not through their agents/consultants.


The above said check list is also attached in PDF format as a downloadable document which may be submitted along with the covering letter of the application.  [Download PDF]






                                                                                    (Dr. Kavita Gupta)

                                                               Additional Director General of Foreign Trade