EPCG Scheme: zero-duty import of capital goods subject to an export obligation tied to duties saved and compliance conditions. The EPCG Scheme permits zero-duty import of capital goods (including CKD/SKD, software, spares and catalysts) subject to an export obligation based on duties, taxes and cess saved; domestic sourcing is allowed with a reduced specific export obligation. Export obligation must be fulfilled by the authorisation holder through physical exports (with specified exceptions and service receipts counting), is computed against actual or notional duty saved, and is subject to Actual User condition until EODC is granted.