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of <h1>EPCG Scheme: Import Capital Goods at Low Duty, Meet Export Obligations, Avoid Penalties for Non-Compliance</h1> The Export Promotion Capital Goods (EPCG) Scheme facilitates the import of capital goods at zero or concessional duty rates, with an obligation to export goods worth a specified value. Applicants must submit an application with the required documents, including a Nexus Certificate from a Chartered Engineer. The scheme allows for indigenous sourcing and leasing of capital goods. Export obligations must be fulfilled within specified periods, with provisions for extensions and adjustments based on export performance. The scheme includes specific conditions for different sectors and allows for clubbing of authorizations. Non-compliance may result in penalties under relevant laws.
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