Export Promotion Capital Goods (EPCG) Scheme
The Export Promotion Capital Goods (EPCG) Scheme facilitates the import of capital goods for pre-production, production, and post-production at zero customs duty. It aims to enhance India's manufacturing competitiveness by allowing exporters to import high-quality machinery, spares, and tools. In return, authorization holders must fulfill a prescribed export obligation equivalent to 6 times the duty saved within a 6-year period.
Key Summary
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Related schemes
All schemes →Export Oriented Units (EOUs), Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs) and Bio-Technology Parks (BTPs) Scheme
A premier central government export promotion scheme offering 100% duty-free import and domestic procurement of capital goods, raw materials, and components. It targets export-oriented manufacturing and service units, allowing them to operate with tax exemptions and streamlined clearances subject to achieving positive Net Foreign Exchange (NFE) earnings over a 5-year block period.
Duty Drawback Scheme (under the Customs Act, 1962)
The Duty Drawback Scheme provides exporters with a rebate of customs and central excise duties paid on inputs used in manufacturing exported goods, or a refund of up to 98% of import duties on goods re-exported within two years. It aims to offset the duty burden on exported products to make Indian exports globally competitive.
Rebate of State and Central Levies and Taxes (RoSCTL) Scheme
The RoSCTL scheme rebates all embedded State and Central taxes and levies on exports of garments and made-ups. It provides assistance in the form of transferable duty credit scrips to enhance the global competitiveness of the Indian textile sector.