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Import of Capital Goods under EPCG on lease financing, Customs - Import - Export - Customs - SEZ

Issue Id: - 117646
Dated: 16-11-2021
By:- Abhijeet Mane
Import of Capital Goods under EPCG on lease financing

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Whether the benefit of EPCG scheme shall be admissible for the import of capital goods under the finance lease?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 16-11-2021
By:- raghunandhaanan rvi


Import under Lease financing is available only to EOU and SEZ as per Para 2.32 of HBP in force. However, duty exemption is available for the import of goods on a lease basis for a certain period under Customs Notification No. 72/2017 dated 16.08.2017 subject to conditions mentioned therein.

2 Dated: 17-11-2021

Sh.Raghunandhaanan Rvi Ji,

I concur with your views. Thanks a lot for your appearance and contribuntion in this forum. It matters a lot to the visitors.

3 Dated: 17-11-2021
By:- raghunandhaanan rvi

Dear Kasturi Sethi Sir,

Many thanks for your appreciation. I shall do my best to share the knowledge I have gained in my professional field for the betterment of the readers on this platform.


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