EPCG Scheme 2026: Complete Guide to Zero Duty Import of Capital Goods | Kireeti Consultants.

What is the EPCG Scheme?

The Directorate General of Foreign Trade manages the Export Promotion Capital Goods (EPCG) Scheme as part of India’s Foreign Trade Policy. Its main goal is to make it easier to import capital goods that help in producing high-quality goods and services, ultimately boosting India’s manufacturing competitiveness.

Who Can Apply for EPCG?

The EPCG Scheme is available to:

• Manufacturer exporters (with or without supporting manufacturers)
• Merchant exporters are tied to supporting manufacturers
• Service providers engaged in eligible export services
• MSMEs, large enterprises, and sector-specific exporters meeting DGFT conditions

Documents Required for EPCG Authorization

• IEC Certificate
• GST Registration
• Importer Exporter profile
• Machinery proforma invoice/quotation
• CA certificate for export performance (where applicable)
• Technical specifications of machinery
• Board resolution/authorization letter
• Digital Signature Certificate (DSC)

Our Complete EPCG Services

1. EPCG License Application

We prepare and file the complete EPCG authorization application with DGFT.

Our scope includes:

• Eligibility assessment
• Project and machinery review
• Preparation of ANF forms
• Chartered Engineer coordination
• Duty saved calculation
• Submission and follow-up with DGFT

2. EPCG Registration & DGFT Compliance

We assist in obtaining and updating all required DGFT credentials for EPCG filing. Services include:

• IEC verification
• DGFT profile update
• Digital signature registration
• RCMC verification
• Export product mapping

3. Import of Capital Goods under EPCG

We support customs clearance and proper utilization of EPCG authorization for importing machinery, equipment, spares, moulds, dies, and software systems.

Support includes:

• HSN classification review
• Customs documentation
• EPCG endorsement
• Port registration assistance
• Coordination with customs brokers

4. Installation Certificate Filing

After import, installation certificates must be submitted within the prescribed timeline.

We assist with:

• CA/CE certification
• Plant installation verification
• Document compilation
• DGFT submission

5. Export Obligation (EO) Management

One of the biggest challenges under EPCG is tracking export obligation.

We provide:

• Specific Export Obligation calculation
• Average Export Obligation analysis
• Shipping bill mapping
• BRC/FIRC reconciliation
• Block-wise EO monitoring
• Compliance alerts and reporting

6. EPCG Extension & Regularization

Critical Relief If the export obligation cannot be completed within time, we help obtain extensions and regularization

Our services:

• EO period extension
• Block-wise extension
• Composition fee calculations
• Condonation applications
• Representation before DGFT

What is EODC in EPCG?

EODC (Export Obligation Discharge Certificate) is the final certificate issued by DGFT confirming that the authorization holder has fulfilled the required export obligation.

Without EODC:

• The EPCG authorization may remain open.
• Future DGFT benefits may be affected.
• Recovery proceedings can be initiated in case of non-compliance.

Final Thoughts

The EPCG Scheme remains one of India’s most valuable export promotion incentives for businesses planning capacity expansion or technology modernization. By importing capital goods at zero customs duty, exporters can reduce project costs, improve productivity, and strengthen global competitiveness.

However, the real challenge lies in accurate documentation, export obligation tracking, and timely EODC closure. Proper planning at the application stage can prevent compliance issues later.

If your company is planning to import machinery under EPCG, a professional feasibility assessment can help determine the eligible duty savings, export obligation, and compliance roadmap before filing the application.

I am posting this from kireeti group one of the best company in import export business in the india