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of <h1>Concessional 5% Customs Duty for Capital Goods Under EPCG Scheme with Export Obligations and Specific Conditions.</h1> The notification dated April 27, 2000, under the Customs Act, 1962, grants a concessional customs duty of 5% for capital goods, components, and spares imported under the Export Promotion Capital Goods (EPCG) Scheme as per the EXIM Policy 1997-2002. The exemption is contingent on conditions such as holding a valid EPCG license, fulfilling export obligations, and installing imported goods at the specified premises. Importers must execute a bond to guarantee export obligations, with specific timelines and proportions for fulfillment. Provisions exist for extensions and adjustments in cases of sectoral export decline or specific circumstances like natural disasters.
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