EPCG scheme export obligation tied to duty saved enforces long term export commitments for capital goods imports. The EPCG scheme allows import of capital goods at zero or concessional duty in exchange for an export obligation measured as a multiple of duty saved; zero duty requires six times duty saved in six years, while concessional three percent requires eight times in eight years with sectoral and size based variations. Imports remain subject to Actual User condition; export obligations are reckoned on actual duty saved for direct imports and notional duty for domestic sourcing. Special rules cover spares, project and retail imports, technological upgradation, and counting of other incentive scheme shipments toward discharge.