Export Promotion Capital Goods Scheme

EPCG Scheme allows import of capital goods for pre-production, production and post-production at Zero customs duty & IGST.

The specific export obligation may be reduced for the EPCG authorisation holder, in the following cases:

In cases, where they have completed 75% or more of specific export obligation and 100% of average export obligation till date (if any), in half or less than half of the original export obligation period specified. Then exemption will provided, remaining export obligation shall be condoned and the authorisation be redeemed by the RA concerned.

For exporters of Green Technology Products.Exmption will be provide Specific EO shall be 75% of the EO.

For units located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Jammu and Kashmir.Exemption will be given Specific EO shall be 25% of the EO.

Pre-conditions for applying for EPCG:

IEC Entity has already Imported Items by paying customs duty.

The applicant has an ‘Active’ IEC and is logged into the DGFT Customer Portal.

E-Sign and DSC are enabled for submission.

The applicant is authorised to draft and submit applications for an IEC.

GSTN details corresponding to the branches of the IEC. The same may be added from Services > IEC Profile Management > Modify IEC.

Online

Application Link:

www.dgft.gov.in 

Importer Exporter navigates through Services>>EPCG

Steps to apply for EPCG file number are as follows:

Login to the portal with valid credentials and click on ‘Services’menu present in the top of the screen

Importer Exporter navigates through Services>>EPCG

EPCG and Post Export EPCG

Following are the list of documents/attachments that are mandatory to apply for the issuance of an EPCG authorisation:

Self-certified copy of MSME/IEM/LOI/IL in case of products or a self-certified copy of Service Tax Registration in case of Service Providers. (In case of Service Providers, who are not registered with Service Tax authorities, a declaration in this regard will be submitted as a part of the application (declaration no. 6); service tax registration is not required to be submitted. In such cases, RCMC from the EPC concerned will suffice.

Certificate from a Chartered Engineer in the format given in Appendix 5A.

Certificate from a Chartered Accountant/Cost Accountant/Company Secretary in the format given in Appendix 5 B.

In case of Import of spares, tools, refractories and catalyst for existing plant and machinery, a list of plant/machinery imported and already installed in the factory/premises of the applicant firm/ supporting manufacturer for which the above items are required, duly certified by a Chartered Engineer or jurisdictional Central Excise authority.

In case of EPCG applications made by EOU/SEZ units, a self-certified copy of the ‘No Objection Certificate’ from the Development Commissioner concerned showing the details of the capital goods imported/indigenously procured by the applicant firm, its value at the time of import/sourcing and the depreciated value for assessment of duty under the Scheme is to be submitted.

Amendment

Following are the list of documents/attachments that are mandatory to apply for the issuance of an EPCG authorisation:

Certificate from a Chartered Engineer in the format given in Appendix 5A in case of any additions/deletions of import/export items.

In case CG sought to be imported/item to be exported is under restricted category, a copy of clearance by EFC shall be uploaded, and EPCG Authorization that shall be issued by RA and will bear an endorsement that EFC has approved the issue of EPCG Authorization for restricted CG/export item.

Invalidation

Following are the list of documents/attachments that are mandatory to apply for the issuance of an EPCG authorisation:

• An EPCG Performa invoice of the Indigenous item intended to be invalidated.

Closure

Following are the list of documents/attachments that are mandatory to apply for the closure of an EPCG authorisation:

• TR-6 Challan for cases of regularisation.

• Certificate from a Chartered Accountant in the format given in Appendix 5C.