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Circular No. 113/95-Cus
dated 27/10/95
    F.No. 609/ 106/ 93-DBK
Government of India,
Ministry of Finance
Department of Revenue, New Delhi

Subject:- Statistic of duty forgone under various Export Promotion Schemes- Regarding

Attention is invited to Ministry’s Circular No. 609/106/93-DBK dated 20th October, 1993 whereby proforma for furnishing information with regard to duty forgone under various Export Promotion Schemes was prescribed.

2. As Export Promotion Schemes have under gone significant changes and a number of new schemes have also been introduces, it has been decided that the information with regard to imports and expiates under these schemes and the revenue forgone/ collected should henceforth be sent in the from of Export Promotion Returns (E.P.R.) separately for each scheme. The form for Export Promotion Returns I to VII is annexed herewith.

3.  Report in the revised form for the period 1.4.95 to 30.9.95 should be sent month wise to Commissioner (Drawback) latest by 7th November, 1995. The report for October, 95 may be sent by 10th November, 1995 and thereafter the monthly report in the same form should reach the Commissioner (DBK) by 10th of the following month positively.

Sd/-
(A.K. Madan)
Under Secretary (Drawback)
Export Promotion Returns
(Authority No. 609/106/93- DBK)
Category of Scheme
Total No. 
of B/E
Assessable value of Imports
Duty foregone
Duty collected
Total no 
of SB
F.O.B. value of Exports
(1)
(2)
(3)
(4)
(5)
(6)
EPR  Quantity Based 
No.I  Advance Licensing Scheme
(a)

Licences issued upto 31.3.92 (Notif. No. 159/90-Customs).
(b)

Licences issued from 1.4.92. to 31.3.95 (Notif. No. 204/ 92-Cus)
(c)

Licences issued on or after 1.4.95 (Notif. No. 80/95- Customs)
(d)

Licences issued for export of Readymade Garments on applications made after 19.9.95 (Notif. No. 149 /95-Customs)
Total
EPR Value Based
No.II Advance Licensing Scheme
(a) Normal Scheme- Licences issued from 1.4.92 to 31.3.95 (Notif. No. 203/92-Cus)
(b) Normal Scheme Licences issued on or after 1.4.95
(Notif.No. 79/95-Customs)
(c) Special Scheme for Garment -Licences issued upto 30.4.95 (Notif. No. 104/93-Cus)
(d) Special Scheme ‘A’ for garments-Licences issued on or after 1.4.95 (Notification No 106/95 -Customs)
(e) Special Scheme ‘B’ for Garments – Licences issued on or after 1.5.95 (Notification No. 107/95 -Customs
(f) Licences issued for export of readymade Garments and Leather garments -On applications made on or after 19.9.95-(Notif. No. 148/95-Customs)

       ____________________
Total____________________

EPR Engineering Goods 
No.III (Replenishment of Iron & Steel Intermediates) Scheme (Notif. No. 10/95- Customs)

                                                        __________________________
                                                 Total  _________________________
            

EPR Special Imprest
No.IV Licencing Scheme
(a)

Import of materials for manufacture and supply of goods to I.N.G.C. etc. (Notif. No. 513 / 86 – Customs)
(b)

Import of materials for manufacture and supply of goods to U.N.O. and projects financed by specified agencies / funds against licences issued before 31.3.94 (Notification No. 260/92- Customs)
(c)

Import of materials for manufacture and supply of specified products to FTZ Units and 100% EOU against licences issued before 31.3.94 (Notif. No. 101/ 93- Customs)
(d)

Import of materials for manufacture and supply of capital goods to fertilizer plants against licences issued before 31.3.94 (Notification No. 103/93- (Notif.No. 128/94-Cus)
(e)

Import of materials against special Imprest Licences issued on or after 31.3.94-(Notif. No. 128/ 94 – Cus)
EPR (Export Promotion
No.V Capital Goods (E.P.C.G.) Scheme)
(a)

Import of Capital Goods against licences issued upto 31.3.95 (Notifi. No. 160/92- Cus)
(b)

Import of Capital Goods in SKD/ CKD condition or components of capital goods against licences issued upto 30.4.95 (Notification No. 307/ 92- Customs)
(c)

Import of Capital Goods by Services Sector (Notif.No. 122/93-Customs)
(d)

Import of components for manufacture and supply of capital goods to E.P.C.G. licence holders (Notif. No. 161/92-Customs)
(e)

Import of Capital Goods, C.G. in SKD/ CKD condition or components 15% duty against licences issued on or after 1.5.95 (Notif. No. 110/ 95-Customs)
(f)

Zero duty E.P.C.G. Scheme (Notification No. 111/ 95- Cus)
(g)

Import of components of zero duty (Notification No. 130/95- Cus)

____________________________
Total  ____________________________

EPR
No.VI
(a) 100% E.O.U’s
(b) E.P.Z. Units

____________________________
Total  ____________________________
(EPR No. VI) (a) & EPR
NO. VI (b)
____________________________
____________________________

                 Grand total EPR I to
EPR VI.                              ____________________________

Note :

    1. Duty Collected (Col.3) would mean additional customs duty (CVD) in case of import under notification No. 79/95-Customs, 80/95-Cus. under Duty Exemption Scheme and  concessional duty of 15% in terms of notification Nos. 160/ 92-Customs, 161/192- Customs, 306/92-Cus., 122/93-Customs, and 110/95-customs under E.P.C.G. Scheme.

2.  Separate total should be provided under each column for each main category i.e. QUBAL/ VABAL / EPCG Scheme etc. and grand total provided at the end to the report.

EPR VII (Pass Book Scheme)

Report for the month of ______________________

1.  Number of Pass Book registered –

(i) during the month

 (ii) total upto the month

 2.  Ten major export products under the scheme

 3.  No. of S/ Bill filed under the scheme.

 4.  F.O.B. value of export under the scheme –

  (i) during the month

  (ii) total upto the month for the currency financial year.

  5.  Amount of credits allowed-

(i)  during the month

 (ii) total upto the month for the current financial year.

 6. Major ten commodities of import.

 7. No. of Bills of Entry filed under the scheme.

 8.C.L.F. value of imports against Pass Books.

  (i)    during the month

(ii)    total upto the month for the currency financial year.

 9. Amount of duty foregone (debit from credits in the Pass Books)-

  (i)    during the month

 (ii)    total upto the month for the current financial year.

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