Export obligation linked to concessional import of capital goods conditions duty reduced imports on specified export performance requirements. EPCG permits concessional import of capital goods subject to an export obligation linked to the duty saved, typically eight times the duty saved to be met within eight years, with specified alternate multiples and tenors for agro, cottage/tiny and SSI units and for large authorisations. Capital goods include spares and second hand items; motor vehicle imports are restricted. Export obligation must be discharged by exports of goods/services by the holder (over and above prior average exports), with certain incentive scheme shipments, specified deemed exports, domestic supplies realized in free foreign exchange, royalty and R&D foreign receipts eligible to count. Actual user condition applies until obligation completion.