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<h1>EPCG Scheme: Import Capital Goods at Reduced Duty; Requires Nexus, Installation Certification, and Export Obligations Fulfillment.</h1> The Export Promotion Capital Goods (EPCG) Scheme under the Foreign Trade Procedure 2015-2020 outlines the process for eligible exporters to apply for authorizations to import capital goods at reduced duty rates, provided they fulfill specific export obligations. The scheme mandates a nexus certification from a Chartered Engineer, installation certification, and allows for the import of spares and tools. It includes provisions for converting units from EOU/SEZ to DTA, sourcing indigenous capital goods, and conditions for fulfilling export obligations. The scheme also covers extensions, monitoring, clubbing of authorizations, and provisions for sectors exempt from maintaining average export obligations. Penalties apply for non-compliance.