What you get
EPCG Scheme allows import of capital goods for pre-production, production and post-production at Zero customs duty & IGST. | The specific export obligation may be reduced for the EPCG authorisation holder, in the following cases: | - In cases, where they have completed 75% or more of specific export obligation and 100% of average export obligation till date (if any), in half or less than half of the original export obligation period specified. Then exemption will provided, remaining export obligation shall be condoned and the authorisation be redeemed by the RA concerned. | - For exporters of Green Technology Products.Exmption will be provide Specific EO shall be 75% of the EO. | - For units located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Jammu and Kashmir.Exemption will be given Specific EO shall be 25% of the EO.
Who can apply
Required Paperwork
- Aadhaar Card
- PAN Card
- Income Certificate
- Residence Proof (Domicile)
Common Questions
What does EPCG stand for and what is the benefit of an EPCG authorisation?
EPCG stands for Export Promotion Capital Goods. The objective of this scheme is to facilitate the import of capital goods to produce quality goods and services to enhance India’s export competitiveness. EPCG scheme allows import of capital goods for pre-production, production, and post-production at zero customs duty.
Who can benefit from the EPCG Scheme?
Manufacturer exporters with or without supporting manufacturer(s), merchant exporters tied to supporting manufacturer(s) and service provider(s), and service providers. Refer to FTP and HBP for the latest details.
If my IEC is in DEL/cancelled/suspended, am I eligible to apply for the EPCG authorisation?
If your IEC is in DEL, you shall be allowed to proceed with the submission of your request for issuance of an EPCG authorisation; however, your application shall only be actioned upon once your IEC is removed from DEL. | If your IEC is cancelled/suspended, you shall not be allowed to proceed with the submission of your request for the issuance of an EPCG authorisation.
How is my export obligation period divided into blocks?
Your export obligation period is defined for six years from the date of issuance of the authorisation. These six years are divided into two blocks, namely, the first block and the second block. The first block period is for the first four years from the date of issuance of the authorisation. Whereas, the following two years are known to be the second block period of your authorisation.
Is there a time period for amendment of an issued authorisation?
An authorisation may only be allowed for amendment until its import validity period. No authorisations shall be permitted for amendment post the validity period of the authorisation.
What is the significance of initial and revised value of my authorisation validity dates?
The initial and the revised values of the authorisation validity dates show the import and export validity dates as per the issued authorisations and amended validity dates (if any). If no extensions have been granted against the selected authorisation, the initial and the revised values shall be the same.
What is the application fee for amendment?
One per thousand for differential duty saved amount to be enhanced in addition to a flat fee of INR 200/- for amendment to the issued authorisation. No additional fee is required if the maximum prescribed fee has been paid initially.
Why can’t I decrease my import quantity of an item?
You can only decrease the quantities of imported items if the bill of entries of these items already exists in the Shipping Bill Repository, i.e., post importing the item, you shall not be allowed to decrease the quantity of the item.
What are the benefits of domestic sourcing?
You may be allowed a benefit of 25% in your specific Export Obligation for domestic sourcing.
What is an installation certificate?
An installation certificate is proof of the installation of capital goods at the said factory/premises of the authorisation holder or the supporting manufacturer of the authorisation holder. This certificate may be obtained from the jurisdictional customs authority or an independent chartered engineer.