The 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. The capital goods shall include spares (including refurbished/reconditioned spares), tools, jigs, fixtures, dies and second-hand capital goods, without any restriction on age, may also be imported under the EPCG Scheme.
