https://www.taxtmi.com/acts?id=11089 The EPCG scheme permits import of capital goods at zero or concessional Customs duty against a monetised export obligation to be fulfilled within prescribed periods; Actual User condition applies until EO discharge. The scheme specifies different EO multiples and timelines for zero duty and concessional routes, sectoral exceptions for agro, SSI and large authorizations, allowances for second hand goods, domestic sourcing with deemed export benefits, counting of certain deemed exports and service receipts towards EO, and special provisions for spares, project imports, retail sector, technological upgradation, common service providers and fast track companies. en-us Mon, 31 Aug 2009 11:02:17 +0530 Mon, 31 Aug 2009 11:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11089 The EPCG scheme permits import of capital goods at zero or concessional Customs duty against a monetised export obligation to be fulfilled within prescribed periods; Actual User condition applies until EO discharge. The scheme specifies different EO multiples and timelines for zero duty and concessional routes, sectoral exceptions for agro, SSI and large authorizations, allowances for second hand goods, domestic sourcing with deemed export benefits, counting of certain deemed exports and service receipts towards EO, and special provisions for spares, project imports, retail sector, technological upgradation, common service providers and fast track companies. Act-Rules DGFT Mon, 31 Aug 2009 11:02:17 +0530 https://www.taxtmi.com/acts?id=11089