TaxTMI 
TaxTMI 
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Good morning
Shall we import second hand machinery (used) under EPCG Scheme. If no please share the notification number to understand?
Second hand capital goods under EPCG
14 Aug 2024 
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Import of second-hand capital goods now regulated by FTP; currently permitted only after Exim Facilitation Committee approval.
Import of second-hand capital goods under the EPCG scheme depends on FTP period-specific provisions: Para 5.01(f) initially prohibited such imports (FTP 2015-20 initial period), the prohibition was later deleted in a revision, and under FTP 2023 imports of otherwise restricted items under EPCG are permitted only after approval from the Exim Facilitation Committee. Appendix 5F (Sl. No. 11) is also cited as restricting second-hand capital goods; relevant case law may favour importers for particular periods, so the applicable FTP period must be determined. (AI Summary)
Import of second-hand capital goods under the EPCG scheme depends on FTP period-specific provisions: Para 5.01(f) initially prohibited such imports (FTP 2015-20 initial period), the prohibition was later deleted in a revision, and under FTP 2023 imports of otherwise restricted items under EPCG are permitted only after approval from the Exim Facilitation Committee. Appendix 5F (Sl. No. 11) is also cited as restricting second-hand capital goods; relevant case law may favour importers for particular periods, so the applicable FTP period must be determined. (AI Summary)