EPCG scheme allows import of capital goods for pre-production, production and post production (including CKD/SKD thereof as well as computer software systems) at zero Customs duty, subject to an export obligation equivalent to 6 times of duty saved on capital goods imported under EPCG scheme, to be fulfilled in 6 years reckoned from Authorization issue-date.
Concessional 3% Duty EPCG Scheme
Concessional 3% duty EPCG scheme allows import of capital goods for pre-production, production and post production (including CKD/SKD thereof as well as computer software systems) at 3% Customs duty, subject to an export obligation equivalent to 8 times of duty saved on capital goods imported under EPCG scheme, to be fulfilled in 8 years reckoned from Authorization issue-date.
| In case of | Customs Duty Applicable |
Export Obligation to be fulfilled equivalent to XXX times on duty saved on Capital Goods Imported |
Export Obligation completion period |
Other Remarks |
| Agro Units/ Units in Cottage or Tiny Sector | 3% |
6 times |
12 years |
- |
| SSI Units | 3% |
6 times |
8 years |
Landed CIF Value <= Rs. 50 Lacs and T.I. in P&M < SSI Limit |
| Duty Saved is Rs. 100 CR. or more | - | - | 12 years |
- |
We Assist in
- Issuance of fresh EPCG Licence
- Redemption
- Extension of Export Obligation period
- Conversion
- Clubbing
