Concessional duty for EPCG imports: reduced customs liability subject to export obligation compliance and security bond. The notification allows imports of capital goods, components and limited spare parts under the EPCG Scheme to pay customs duty only up to a 15% ad valorem rate and exempts specified additional duties, conditional on production of a valid EPCG licence, execution of a bond to fulfil an export obligation equal to four times CIF value within five years with yearwise obligations and evidence of compliance, payment of duty and interest for shortfalls, installation certification of capital goods, and limited provisions for extension or condonation of shortfalls.