Zero-duty EPCG exemption for common service providers permits import of capital goods subject to staged export obligations and bond conditions. Exempts specified capital goods, SKD/CKD capital goods and limited spare parts imported by designated Common Service Providers under a valid zero duty EPCG authorization, subject to conditions including sectoral eligibility, authorization details of users and apportioned Export Obligation, prohibition on concurrent specified benefits (with exceptions), installation and nexus certification, bond and bank guarantee security for duty foregone, restrictions on transfer until EO fulfillment, staged EO discharge with prescribed consequences for default, permitted ports/ICDs/airports/SEZs for import/export, and re export rules for defective goods. The annexed Table lists eligible goods.