EPCG zero-duty imports: exemption conditioned on valid authorisation, bond or guarantee, and fulfillment of export obligation. Exemption is available for capital goods imported under the EPCG Scheme at zero customs duty and specified indirect taxes, conditional on a valid EPCG authorisation registered at the port of import, presentation of the authorisation at clearance, execution of a bond or, for CSPs, a bank guarantee, and fulfillment of an export obligation fixed as a multiple of duty saved within prescribed periods and proportions, with procedural rules for installation certification, allowed destinations for import/export, opportunities for extension or condonation, and categories of supplies that may be counted towards the export obligation.