Export Promotion Capital Goods (EPCG) Scheme permits duty concession on capital goods imports in exchange for export obligation. The Export Promotion Capital Goods (EPCG) scheme allows import of capital goods at zero or concessional customs duty in return for a specified export obligation to be met by the authorization holder within a prescribed period. It sets scope of eligible capital goods, participant eligibility, Actual User condition, differing EO fixation for direct import versus domestic sourcing, and counting rules for exports and receipts towards EO. The scheme also provides variants for projects, retail, agro and regional relief, technological upgradation, and an option for post export duty credit scrips converting paid basic customs duty into transferable credits.