Export Promotion Capital Goods (EPCG) Scheme
Ministry of Commerce & Industry
The Export Promotion Capital Goods (EPCG) Scheme helps eligible exporters import or procure capital goods at concessional or zero customs duty, subject to fulfilling prescribed export obligations.
Eligibility Criteria
- Applicable to: Manufacturer exporters, Merchant exporters, Service providers (certified)
- Must be engaged in export of goods or services
- Must comply with export-related registrations: Import Export Code (IEC), GST (if applicable)
Benefits
- Duty Benefits:
- Zero duty on specified capital goods (including electronic product exports)
- Concessional duty (~3%) on capital goods: Pre-production, Post-production equipment, Production, Software systems
- Import Flexibility:
- Allows import of: Spares, Refurbished/reconditioned capital goods
- Export Obligation Flexibility:
- Export obligation can be fulfilled through: Direct exports, Supply of eligible goods (e.g., ITA-1 items) in Domestic Tariff Area (DTA) against foreign exchange,
- Business Impact:
- Reduces capital investment cost
- Enhances export competitiveness and capacity expansion
How to Apply
- Apply through: Directorate General of Foreign Trade portal
- Fill and submit ANF-5A application form
- Prepare export obligation plan
- Upload required documents
- Apply for EPCG authorization/license
- Approval granted based on eligibility and compliance
Documents Required
- ANF-5A application form
- Import Export Code (IEC)
- RCMC (Export Promotion Council registration)
- GST registration
- Digital Signature Certificate (DSC)
- Proforma invoice/purchase order – CIF value, Technical specifications
- Chartered Engineer Certificate (Appendix 5A)
- Chartered Accountant Certificate (Appendix 5B)
- MSME / SSI / Udyog Aadhaar / IEM registration
- Export product profile
- ITC HS codes
Important Disclaimer
We’ve simplified this scheme to help you understand it quickly. For the latest updates or detailed guidelines, you can always check the official government website.
Ready to Transform Your Business Digital?
Most MSME schemes require proper accounting, GST records, and financial reports.
Vyapar helps you stay ready – so you never miss funding opportunities.
