https://www.taxtmi.com/acts?id=41576 EPCG Scheme authorises eligible exporters to import capital goods at concessional duty subject to export obligations; RA issues authorisations on ANF 5A based on an independent Chartered Engineer nexus certificate. Imported capital goods must be certified as installed within prescribed timeframes, with mechanisms for extensions and shifting between units. Export obligation fulfillment requires specified documentation, allows third party exports under strict evidentiary conditions, and is discharged via online EODC; EO is managed through block-wise proportions, average EO rules, extensions/regularisation with composition fees, and penalties for non compliance. en-us Sat, 01 Apr 2023 16:30:45 +0530 Mon, 09 Mar 2026 10:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41576 EPCG Scheme authorises eligible exporters to import capital goods at concessional duty subject to export obligations; RA issues authorisations on ANF 5A based on an independent Chartered Engineer nexus certificate. Imported capital goods must be certified as installed within prescribed timeframes, with mechanisms for extensions and shifting between units. Export obligation fulfillment requires specified documentation, allows third party exports under strict evidentiary conditions, and is discharged via online EODC; EO is managed through block-wise proportions, average EO rules, extensions/regularisation with composition fees, and penalties for non compliance. Act-Rules DGFT Sat, 01 Apr 2023 16:30:45 +0530 https://www.taxtmi.com/acts?id=41576