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of <h1>Goods Imported Under EPCG Scheme Exempt from Customs Duties; Conditions Apply for Export Obligations and Use.</h1> The notification exempts goods imported under the Export Promotion Capital Goods (EPCG) scheme from certain customs duties, subject to conditions. Importers must hold a valid EPCG authorization, ensuring goods are used for export production. Conditions include fulfilling export obligations, maintaining records, and restrictions on transferring imported goods. Specific provisions apply to motor vehicles for tourism, retailers with large premises, and spares for existing machinery. Importers must submit installation certificates and comply with export obligations, potentially extended under certain circumstances. The notification outlines ports and customs stations for imports and exports, with provisions for re-exporting defective goods.
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