All schemes

Directorate General of Foreign Trade - EPCG

Export Promotion Capital Goods (EPCG) Scheme

Specified customs-duty treatment for qualifying capital goods, subject to export obligation

Tax benefits Tax benefit Open year-round
Official portal

What it is

Facilitate capital-goods access for producing quality goods and services and improve manufacturing and export competitiveness.

What you get

  • Specified customs-duty treatment for qualifying capital goods, subject to export obligation

Who it is for

  • manufacturer exporters may apply with or without supporting manufacturers
  • merchant exporters must be tied to supporting manufacturers
  • service providers are covered subject to the policy and HBP
  • supporting manufacturers must be endorsed before installation where applicable
  • restricted imports or exports require the prescribed DGFT approval route
  • IEC-linked DGFT account, digital signature/e-sign, GST branch details and current RCMC/application evidence may be required by the live route
Manufacturer exporterMerchant exporter with supporting manufacturerService providerCommon service providerOperatingExportingScalingManufacturingExportEngineeringTextilesServicesGreen technologyIndia

How to apply

  1. 1
    Check the current EPCG coverage and duty treatment

    Confirm that the capital goods, export type, applicant category and any restricted items fit the current FTP, customs notification and HBP route.

    Official step
  2. 2
    Prepare the export-obligation and certification file

    Prepare IEC-linked details, capital-goods and installation plan, export projections, supporting-manufacturer records, Appendix 5A/5B certificates and other current attachments.

    Official step
  3. 3
    Apply through the official DGFT route

    Use the current DGFT EPCG/Post Export EPCG service, pay the current fee if applicable, respond to deficiencies and retain the authorisation and customs records.

    Official step
  4. 4
    Install, export and complete discharge

    Maintain actual-user and installation conditions, meet block-wise and total EO, retain export-realisation evidence and apply for EODC or regularise any shortfall under the current rules.

    Official step

Keep ready

IEC-linked exporter/service-provider profile, qualifying capital goods and a feasible export-obligation plan