https://www.taxtmi.com/article/detailed?id=17145 EPCG export obligation connects concessional-duty capital-goods imports or domestic procurement with future export performance. Specific Export Obligation is the additional export commitment based on duty saved and the applicable multiplier, while Average Export Obligation generally requires maintenance of prescribed historical export performance for the same and similar products unless exempt. Compliance depends on authorisation-wise, block-wise monitoring, installation certification, export-record maintenance, reconciliation of shipping bills with e-BRCs, and timely application for an Export Obligation Discharge Certificate after fulfilment. en-us Mon, 10 Aug 2026 08:38:19 +0530 Mon, 10 Aug 2026 08:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17145 EPCG export obligation connects concessional-duty capital-goods imports or domestic procurement with future export performance. Specific Export Obligation is the additional export commitment based on duty saved and the applicable multiplier, while Average Export Obligation generally requires maintenance of prescribed historical export performance for the same and similar products unless exempt. Compliance depends on authorisation-wise, block-wise monitoring, installation certification, export-record maintenance, reconciliation of shipping bills with e-BRCs, and timely application for an Export Obligation Discharge Certificate after fulfilment. Articles Customs - Import - Export - SEZ Mon, 10 Aug 2026 08:38:19 +0530 https://www.taxtmi.com/article/detailed?id=17145