DGFT Clarifies Unique Identification No. (UIN) Procedure for Tracking Rs
50 Lakh Cap on Subsidy Interest Subvention Scheme
Based on Trade Notice No. 13/2026-27 dated 14
July 2026, DGFT has issued operational clarifications to address
implementation issues relating to the Interest Subvention Support for Pre-
and Post-Shipment Export Credit under the Export Promotion Mission (EPM).
Key
Clarifications
·
Additional Claims for Jan–Apr 2026: Banks
may submit additional claims up to 31 July 2026 for eligible export
credit disbursed on or after 2 January 2026, provided the UIN was
generated on or before 31 May 2026.
·
No Extension of UIN Relaxation to FY 2026-27: The
relaxation permitting UIN generation up to 31 May 2026 applies only to FY
2025-26. From FY 2026-27, exporters must generate the UIN within
15 days of the original disbursal.
·
Timeline for Filing Claims: Where
export credit is disbursed at the end of a month and UIN generation is
permitted within 15 days, banks may file claims up to the last day of the
following month, effectively allowing one month from the date of
disbursal.
·
Separate UINs Mandatory: A single
UIN cannot be used for both pre-shipment and post-shipment
export credit. Separate UINs must be generated and used for claiming benefits
under each facility.
·
Year-Specific UIN Requirement: Interest
subvention claims must be linked to the financial year of the claim. For
running pre-shipment credit extending into a new financial year, a fresh/revised
UIN is required for the subsequent year.
·
Validity of FY 2025-26 UIN: A UIN
issued for FY 2025-26 remains valid only for claims relating to that
financial year. Claims for benefits accruing in FY 2026-27 require a
corresponding FY 2026-27 UIN.
·
Claims Where Benefit Was Not Passed Upfront: For
eligible export credit disbursed on or after 2 January 2026, where
interest subvention was not extended initially due to the absence of a UIN,
banks may file additional online claims by 31 July 2026.
·
Separate Filing for Past Claims:
Additional claims relating to January–May 2026 must be filed separately
through the DGFT online module and cannot be clubbed with the regular
monthly claim for June 2026. An external auditor's certificate is
required for such additional claims.