TECHNOLOGY UPGRADE

Zero Duty Import of Capital Goods

Modernize your factory. Import machinery, spares, moulds, and dies without paying Customs Duty. Fulfill obligation over 6 years

Duty Savings Calculator

See how much you save on machine import.

What is EPCG Scheme?

The Export Promotion Capital Goods (EPCG) Schemefacilitates the import of capital goods at Zero Customs Duty.

Exporters must fulfill an Export Obligation (EO) equal to 6× the duty saved within 6 years.

Any Sector

Manufacturer & Merchant Exporters both eligible.

All Machinery

Covers capital goods, spares, moulds, dies, fixtures & tools.

Service Providers

Hotels, hospitals & logistics earning foreign exchange also eligible.

Scope

What Can You Import?

Comprehensive coverage across the production lifecycle.

Pre-Production

Goods required before the actual manufacturing starts.

  • Diesel Generator (DG) Sets
  • Transformers
  • Effluent Treatment Plants
  • Storage Racks

Production

Core machinery required for manufacturing the export product.

  • CNC Machines / Lathes
  • Processing Plants
  • Textile Looms
  • Injection Moulding Machines

Post-Production

Equipment required for finishing, packing, and testing.

  • Packaging Machinery
  • Testing Equipment / Labs
  • Quality Control Tools
  • Barcode Printers
The Commitment

Understanding Export Obligation

To enjoy Zero Duty benefits, you must fulfill an Export Obligation (EO). Failure to do so results in repayment of saved duty plus high interest.

Total Obligation6 × Duty Saved

Must be fulfilled in Foreign Currency (Free Foreign Exchange).

Time Period6 Years
  • • Block 1 (1st – 4th Year): Minimum 50% EO
  • • Block 2 (5th – 6th Year): Remaining Balance

Domestic Sourcing Benefit

If you procure capital goods from domestic manufacturers instead of importing, the EO reduces by 25%.

Reduced EO4.5 × Duty Saved

*Supports the “Make in India” initiative.

Lifecycle

License Lifecycle

Apply

File ANF 5A on DGFT portal. Submit Nexus Certificate if required.

Register

Register license at Customs Port. Execute Bond/BG.

Import

Clear goods at 0% Duty. Install machinery at factory within 6 months.

Export

Start production and export goods. Mention EPCG License on Shipping Bills.

Redemption

Submit Installation Certificate and Export Proofs to get EODC.

Professional Consultancy

EPCG Management

End-to-End Support

  • New License Application
  • Installation Certificate Coordination
  • Clubbing of Licenses
  • EO Period Extension
  • EODC / Redemption (Closure)

Why CloudDesk for Epcg-Scheme?

An EPCG license is a 6-year marriage with the DGFT. CloudDesk ensures you don't end up in a messy divorce.

1. "Capital-Saved" Valuation Audit

The export obligation is directly proportional to the duty you save. CloudDesk performs a Pre-Import Duty Mapping to calculate exactly how much export growth you need. If the obligation is too high for your business plan, we advise on alternative schemes like MOOWR to save you from future legal traps.

2. Nexus & Technical Certificate Management

To import a machine duty-free, you must prove a "Nexus"—that the machine actually helps produce the goods you export. We handle the Chartered Engineer (CE) Certification, ensuring the technical description of your machinery is bulletproof for DGFT and Customs.

3. The 6-Year "Obligation" Radar

You have 6 years to complete your Export Obligation (EO). CloudDesk’s EO-Dashboard tracks your progress year-by-year. We ensure you meet the "Block-wise" requirements (50% in the first 4 years, 50% in the next 2), so you don't lose your license halfway through.

4. Redemption & BG Release

The final hurdle is the Export Obligation Discharge Certificate (EODC). We manage the reconciliation of Shipping Bills and Bank Realization Certificates (e-BRC).Once the EODC is issued, we coordinate with Customs to release your Bank Guarantee (BG), putting your collateral back into your bank account.

Frequently Asked Questions

What can I import under the EPCG Scheme?

Capital goods required for pre-production, production, and post-production. This includes machinery, spare parts, tools, jigs, and even specialized software (for service exporters). It also covers "Second-hand" machinery, though with stricter conditions.

Who is eligible for EPCG?

Manufacturer exporters (with or without supporting manufacturers), merchant exporters tied to a manufacturer, and Service Providers (like Hotels, Hospitals, or IT firms) who earn foreign exchange.

What is the Export Obligation (EO)?

You must export goods/services worth 6 times the duty saved within 6 years. This is in addition to your "Average Export Level"—meaning you must maintain your past performance and add the new obligation on top.

What happens if I can't meet the Export Obligation?

You must pay the saved duty plus 15% annual interest. CloudDesk’s primary value is identifying "Shortfalls" early and applying for EO Extensions or "Clubbing of Licenses" to avoid these penalties.

Can I sell the machinery after importing it?

No. The machinery is subject to "Actual User Condition" until the EODC is issued. You cannot shift, sell, or lease the machine without prior permission. CloudDesk helps with Installation Certificates to prove the machine is in your factory.

What is the "Average Export Level"?

This is the average of your exports in the 3 years preceding the license. You must maintain this average every year while the EPCG license is active. CloudDesk helps you track this "Invisible Obligation" so you don't default.

Is there any relief for "Green Technology" or "North East" units?

Yes. In 2026, units producing Green Energy equipment or units located in the North East/Hilly regions have a reduced Export Obligation (often 75% of the normal rate). CloudDesk checks your eligibility for these "Bonus Benefits."

What is "Post-Export EPCG"?

If you don't want to take the risk of future obligations, you pay the duty upfront, do the exports, and then claim the duty back as a "Duty Credit Scrip." CloudDesk manages the scrip application to ensure you get your cash back.