Export Promotion Capital Goods scheme permits duty concessional capital goods imports subject to prescribed export obligation and compliance conditions. The EPCG scheme permits import of capital goods at zero or concessional Customs duty against a monetised export obligation to be fulfilled within prescribed periods; Actual User condition applies until EO discharge. The scheme specifies different EO multiples and timelines for zero duty and concessional routes, sectoral exceptions for agro, SSI and large authorizations, allowances for second hand goods, domestic sourcing with deemed export benefits, counting of certain deemed exports and service receipts towards EO, and special provisions for spares, project imports, retail sector, technological upgradation, common service providers and fast track companies.