Can IGCR and EPCG Be Availed Together?
Using IGCR and EPCG together is allowed: a business can avail both, but not on the same imported goods. The
The Import of Goods at Concessional Rate of duty (IGCR) Rules, 2017 let eligible importers bring in raw materials and capital goods at reduced customs duty — provided the bonds, ICEGATE registration and periodic returns are filed correctly. These articles explain how IGCR works in practice: eligibility, the customs bond and bank guarantee, IGCR-1 and 3A filing, monthly returns, and how it compares to schemes like MOOWR, EPCG and Advance Authorisation. As an EXIM compliance consultancy — not a doc-filling CHA — JPARKS INDIA manages the full IGCR lifecycle for importers across India. Have an IGCR query? Get in touch.
Using IGCR and EPCG together is allowed: a business can avail both, but not on the same imported goods. The
IGCR vs Project Import is a choice between two very different concessional duty routes. IGCR is a general end-use concession
IGCR vs Advance Authorisation comes down to one question: are you selling your output domestically or exporting it? Both let
IGCR vs EPCG is a comparison of two duty-reduction schemes that target different goods and impose different obligations. IGCR is
To close an IGCR bond once your imports are completed, you confirm that all goods under your IGCR Identification Number
To modify IGCR registration after your business circumstances change, you amend the prior intimation in the IGCR module on ICEGATE
Is IGCR faster than EPCG or Advance Authorisation? For most importers, yes. IGCR runs on a self-driven electronic prior intimation
When you import goods under the IGCR (Import of Goods at Concessional Rate of Duty) Rules, 2017, you pay a
The validity of a customs bond under IGCR works differently from an ordinary bond, because it is a continuity bond:
The minimum security requirement under IGCR is a continuity bond covering the differential duty, that is, the gap between the
