Export Promotion Capital Goods (EPCG) Scheme
Allows import of capital goods for pre-production, production and post-production at zero customs duty, subject to fulfilment of an Export Obligation equal to 6 times the duties/taxes/cess saved, generally within 6 years. Reduced export obligation (specific EO of 75% of standard) for green technology products and for units in North Eastern region, J&K and Ladakh.
Eligibility
- Manufacturer exporters and merchant exporters tied to supporting manufacturer
- Service providers
- Must hold a valid IEC (Import Export Code)
- Must maintain Average Export Obligation in addition to specific EO
How to apply
Apply online on the DGFT portal for an EPCG authorisation before importing capital goods. On grant, import capital goods at zero customs duty and fulfil the specified Export Obligation. On completion, apply for an Export Obligation Discharge Certificate (EODC) from DGFT.
Required documents
- IEC (Import Export Code)
- Digital Signature Certificate
- Registration Cum Membership Certificate (RCMC)
- Details/proforma invoice of capital goods to be imported
Official sources
Verification notes
Verified on DGFT scheme page and FTP 2023 Chapter 5. Duty saved/EO is transaction-specific and rate/proportion-based, so maxValueInINR omitted. Usable by MSME manufacturer and merchant exporters. [AI-gathered from official sources on 2026-07-05; needs team review]