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Export of Used capital goods imported under EPCG Lic - Customs - Import - Export - Customs - SEZ

#1 Issue Id: - 5028
Dated: 11-12-2012
By:- kamal chordia
Export of Used capital goods imported under EPCG Lic

  • Forum

Dear Sir


We have imported capital goods under EPCG Scheme , The EO is fulfilled and licence is redeemed by DGFT.

Now we wish to export  the said used capital goods in which following clarification required.

[1] The stuffing of the Capital goods at dock stuff, is there is any excise role at our factory

[2] while installing the capital goods we have purchase localy auxalary/spares on which we had pais duty and taken cenvat credit, while exporting  what is the implication of cenvat taken

[3]Related central excise/ Custom notification under which we may export the used capital goods

[4] what additional documents required for easy clearance of the cargo at custom port.


Thanks & regards





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Posts / Replies


#2 Dated: 11-12-2012
By:- Pradeep Khatri
  1. Under self removal procedure and Free shipping bill there is no requirement of sealing by Central Excise personnel.
  2. Since you are exporting the capital goods, and on export there is no tax, hence, no need to reverse the CENVAT credit so availed on spares etc.
  3. Kindly check the the provision pertaining to  Re-Export of goods.
  4. Copy of EOCD should be accompanied with the consignment.  Cross reference of  import invoice should be indicated on export invoice.


#3 Dated: 12-12-2012

Is the export on reimport basis?

#4 Dated: 13-12-2012
By:- kamal chordia

no, it is imported under EPCG Scheme from x country andcurrently the capital goods not in use therefore we are exporting used capital goods to country Y.


#5 Dated: 23-4-2013
By:- sridhar nagavarapu

Dear Sir,

Good evening to experts,

Kindly advise can i re-export the capital goods imported(in the yr 2005)  under EPCG before completion of Export obligation, renctly we took 1 year extention from DGFT for fullfulment of obligation.

Please reply at the earliest

Thanks and regards.

#6 Dated: 30-4-2013
By:- kamal chordia

No, You  can't re- export the capital goods so import under EPCg licence during 2005. Bec'z the Licence was issued on actual user basis till the export obligation fulfillment.

However, if your export obligation is completed and DGFT issued EPDC then you can re export the same.

#7 Dated: 30-4-2013
By:- Pradeep Khatri

No you cannot remove the capital until unless you submit EODC.

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