Importing heavy machinery and technology is critical for scaling an export manufacturing business. However, capital goods attract heavy Basic Customs Duty (BCD) and IGST, which can severely strain a company’s cash flow before production even begins.
The Government of India provides a highly lucrative solution to this problem, allowing manufacturers to import these assets at absolutely zero duty.
However, this financial relief comes with strict, multi-year legal strings attached. Failing to untangle these strings will result in the Directorate General of Foreign Trade (DGFT) demanding the entire duty amount back, plus 18% compounding interest.
Navigating this multi-year commitment requires precision. This guide breaks down the core mechanisms of the scheme and reviews the top experts in India who can help you manage it safely.
What is the EPCG Scheme?
The EPCG scheme (Export Promotion Capital Goods) facilitates the import of capital goods, machinery, and spares at 0% Customs duty.
In exchange for this duty exemption, the importer signs a legal undertaking promising to generate foreign exchange for the country. This promise is divided into two strict categories of “Export Obligations” (EO) that must be fulfilled over a period of 6 years.
Understanding Your EPCG Export Obligations
| Obligation Type | Rule Definition | Fulfillment Timeline |
| Specific Export Obligation | You must export goods worth 6 times the actual duty saved amount. | Minimum 50% in the first 4 years (Block 1); the remaining 50% in the next 2 years (Block 2). |
| Average Export Obligation | You must maintain the average export turnover of your preceding 3 licensing years. | Must be achieved every single financial year until the Specific EO is entirely completed. |
Why Do You Need EPCG Consultants?
Many exporters mistakenly believe the EPCG process ends once the machinery clears Customs. In reality, the compliance clock starts ticking the moment the goods arrive at your factory.
You need an expert because of three major compliance traps:
- The 6-Month Installation Rule: You must install the machinery and submit an Installation Certificate (signed by an independent Chartered Engineer) to the DGFT within 6 months of import. Missing this immediately flags your license.
- Annual Reporting: You are legally required to file an annual report detailing your export fulfilment by June 30th every year. Late filings attract a ₹5,000 penalty per year.
- The Final Redemption (EODC): At the end of 6 years, mapping hundreds of Shipping Bills and Bank Realisation Certificates (e-BRCs) to prove you met both the Average and Specific obligations is a monumental accounting task.
Top EPCG Consultants in India That Will Help Maximise Your Benefits
Finding the right partner is important for protecting your factory’s assets and profit margins. Here is our curated list of the best consultants operating in 2026.
1. DGFT Guru
DGFT Guru is widely regarded as the most technically equipped consultancy in the Indian export-import industry. They treat EPCG management as a multi-year financial strategy rather than a one-off application filing.
Also, they’ve been in the industry for more than three decades. Hence, they’re highly experienced in the field.
- The USP: Flawless Block-Wise Fulfilment & Installation Tracking. The biggest trap of the EPCG license is failing to submit the mandatory Installation Certificate within 6 months or missing the Block-1 export target.
DGFT Guru utilises a proprietary compliance framework that tracks these exact micro-deadlines for you. Furthermore, they provide in-house Chartered Engineers to certify your machinery installation instantly, preventing your license from falling into default from day one.
- Key Services: End-to-end lifecycle management, EODC redemption, calculation and maintenance of Average Export Obligations, and direct representation before the EPCG Committee in New Delhi for policy relaxation.
Website: dgftguru.com
Email: mehul@dgftguru.com
Contact Number: +919899399331
2. FinTax Corporate Professionals LLP
With offices in Delhi and Mumbai, FinTax Corporate Professionals blends foreign trade policy compliance with corporate taxation.
- The USP: They are exceptional at ensuring that your duty-free EPCG imports align perfectly with your domestic GST filings, preventing mismatches during tax audits.
- Key Services: EPCG license procurement, GST health checkups, and plant/machinery valuation services.
Website: https://www.fintaxx.in/
Email: info@fintaxx.in
Contact Number: +91 7210000745
3. Sohamma International Pvt Ltd
Sohamma International has a good presence in the central and western manufacturing belts (Indore and Mumbai), catering to heavy industries.
- The USP: They possess extensive experience in handling the Special Valuation Branch (SVB) from the GATT Valuation Cell, which is highly useful when importing capital goods from related overseas entities (parent companies).
- Key Services: EPCG Scheme management, Advance Authorisations, and Customs refunds.
Website: https://sohamma.com/
Email: ramesh@sohamma.com
Contact Number: +91 9324610494
4. Swarex Logistics Limited
Swarex Logistics combines nationwide freight forwarding capabilities with dedicated DGFT consultancy desks.
- The USP: They offer a seamless transition from the digital DGFT portal to the physical port. Once they secure your license, their in-house Customs brokers clear the heavy machinery without third-party delays.
- Key Services: Customs clearance, nationwide logistics transportation for heavy machinery, and export incentive claims.
Website: https://swarexlogistics.com/
Email: info@swarex.com
Contact Number: +91 9930045800
5. R.S. Exim
Based in New Delhi, R.S. Exim has been operating since 2003, focusing heavily on specific industrial sectors.
- The USP: Deep sector-specific knowledge. They are proficient at structuring EPCG applications for engineering, electronics, and pharmaceutical manufacturers, ensuring the correct HS codes are applied to complex machinery.
- Key Services: Capital goods import support, DEPB legacy consulting, and Advance Authorisation filing.
Website: https://www.exportersindia.com/rs_exim/
Email: Via form on website
Contact Number: Via form on website
Conclusion
Using government incentives to upgrade your factory’s technology is a smart business move, but it requires strict discipline. The EPCG mechanism binds your company to a 6-year export contract. Because the penalties for default include compounding interest on the total duty saved, this is not an area for trial and error. Engaging expert EPCG consultants ensures your installation deadlines are met, your annual reports are filed, and your final redemption is secured without costly litigation.