About this scheme
Export Promotion Capital Goods scheme allows zero customs duty import of capital goods for export production. Export obligation: 6x of duty saved within 6 years. Major incentive for export-oriented MSME manufacturers.
What you get
- 0% customs duty on imported capital goods
- 0% IGST on import
- Indigenous procurement also eligible (technology park status)
- 6-year export obligation period
- 6x export obligation on duty saved
- Annual reporting via DGFT portal
Who qualifies
Exporters (manufacturers and merchants tied to manufacturers) with valid IEC. New EPCG authorisation lasts 6 years. Spares, jigs, tools, and refurbished/used capital goods also eligible.
Industries (NIC divisions)
Food processingTextilesApparelLeatherPaperChemicalsPharmaPlastics / rubberFabricated metalsElectrical equipmentMachinery
Business types
ProprietorshipsPartnershipsPrivate LimitedLLPsOne Person Companies
Available across India (central scheme).
How to apply
- 1Get IEC code (if not held)
- 2Apply for EPCG authorisation on dgft.gov.in
- 3Auto-validation of past export performance
- 4Authorisation issued within 5-7 days
- 5Import capital goods + start exports
- 6Annual EO completion certificate
Key terms and conditions
- Strict export obligation tracking
- Capital goods must be installed within 18 months
- Used capital goods up to 10 years old eligible
- Penalty + duty recovery on missed EO
What disqualifies you
- Non-exporters not eligible
- CKD/SKD imports for assembly not eligible
- Disposable goods excluded
Documents typically required
- IEC code
- Annual export turnover proof
- Capital goods invoice
- EPCG authorisation
The content above is compiled from public information published by the scheme authority. Eligibility, benefits, and procedures are subject to change. Confirm details directly with the official portal before applying. BharatSeal does not process scheme applications.