Is IGCR Faster than EPCG or Advance Authorisation?

When importing goods at reduced or zero customs duty, Indian businesses can choose between three major schemes — IGCR, Advance Authorisation, and EPCG. Each serves a different purpose, but they vary significantly in terms of speed and compliance requirements.

1. What is IGCR?

The Import of Goods at Concessional Rate of Duty (IGCR) scheme allows importers to bring in raw materials or capital goods at a lower duty rate for a specific end use.

It has no export obligation.

The process is completely online through the ICEGATE portal.

Approval or enablement is usually granted within a few working days.

The scheme requires end-use verification rather than export performance.

Because of its simplicity and limited documentation, IGCR is often the fastest route to avail duty concessions.

2. Advance Authorisation and EPCG

Both Advance Authorisation and EPCG (Export Promotion Capital Goods) schemes are export-linked and managed by the DGFT.

Advance Authorisation allows duty-free import of inputs used to manufacture export products but requires approval of input-output norms and fulfillment of export obligations.

EPCG permits duty-free import of capital goods but mandates exports worth six times the duty saved within six years.

These obligations and verification processes make them more time-consuming than IGCR.

3. Conclusion

If your goal is quick concessional imports for domestic use, IGCR is typically faster and easier to activate. However, for long-term export commitments, Advance Authorisation and EPCG offer broader benefits despite a longer approval process.

Learn more about IGCR at https://www.jparks.co/services/apply-for-igcr-clearance/.