TaxTMI 
TaxTMI 
Dear sir,
We have import machineries under EPCG in 2011-2012 with 3.08 % of custom duty.
These machineries were using as per agreement taken during EPCG license.
Please advise can we use these machinery for rental business now.
EPCG machinery
17 Oct 2015 
2 Replies 
1430 Views Asked by
Actual User condition restricts use of EPCG imported machinery until export obligation is discharged and EODC submitted.
Machinery imported under the EPCG Scheme cannot be used commercially, including for rental business, until the exporter fulfills the export obligation and submits the EODC; imports are subject to the Actual User condition which restricts transfer or change of use prior to discharge of the obligation. (AI Summary)
Machinery imported under the EPCG Scheme cannot be used commercially, including for rental business, until the exporter fulfills the export obligation and submits the EODC; imports are subject to the Actual User condition which restricts transfer or change of use prior to discharge of the obligation. (AI Summary)