Ø Only Customs Duty Payment Data will be Accepted for
Export Obligation Discharge in Advance Authorisation and EPCG Cases - [DGFT Trade Notice No. 15/2026-27
dated 05 August 2026] – See DIndex
issue dated 6 August, 2026
Ø Physical Challans Dispensed with for
Voluntary Duty Payments from 1 August 2026
Ø DGFT–ICEGATE API Integration Enables
Direct Access to Authenticated Customs Duty Payment Records
·
Physical challans removed: DGFT has
eliminated the requirement to submit physical duty payment challans
while applying for Export Obligation Discharge Certificates (EODC) under
the Advance Authorisation (AA) and EPCG Schemes.
·
Effective date: The facility applies to voluntary
duty payments made on or after 1 August 2026.
·
DGFT–ICEGATE integration: Duty
payment details from Customs/ICEGATE will be electronically transmitted
to DGFT through an API-based integration.
·
Authenticated payment records: Exporters
can view and verify their licence-wise duty payment
details on the DGFT Customer Portal before submitting the EODC
application.
·
No manual verification: DGFT
Regional Authorities will access the same authenticated payment records through
the DGFT Back Office, removing manual verification of challans.
·
Faster EODC processing: The system
is expected to reduce processing time, correspondence and human intervention
and improve consistency among Regional Authorities.
·
Lower compliance burden: Exporters,
particularly MSMEs, will benefit from reduced documentation, physical
interface and transaction costs.
·
Default/shortfall regularisation: Where
export obligations under AA/EPCG are not fully met, exporters can pay
proportionate customs duty saved along with applicable interest and
subsequently apply for EODC.
·
Earlier procedure: Previously, proof of voluntary duty
payment had to be physically submitted and manually verified by the
concerned DGFT Regional Authority.
·
DGFT Trade Notice: Trade Notice No. 15/2026-27
dated 5 August 2026 has been issued regarding the new procedure.
·
Overall impact: The measure strengthens digital
trade facilitation, transparency and ease of doing business by replacing
physical documentation with authenticated electronic data exchange between ICEGATE
and DGFT.
[ABS News Service/11.08.2026]
In a significant Ease of Doing
Business measure for exporters, the Directorate General of Foreign Trade (DGFT)
has removed the requirement of submitting physical duty payment challans while
applying for Export Obligation Discharge Certificates (EODC) under the Advance
Authorisation (AA) and Export Promotion Capital Goods (EPCG) Schemes.
Licence-wise voluntary duty payment data received from Customs/ICEGATE has been
integrated with DGFT’s online systems, enabling authenticated verification of
such payments directly against the concerned authorisation.
For voluntary duty payments made on
or after 1 August 2026, exporters will no longer be required to submit physical
challans along with their applications for closure of authorisations.
Authenticated payment details will be made available to exporters on the DGFT
Customer Portal, enabling them to verify that the payment has been correctly
mapped to the concerned authorisation before filing the application.
The same authenticated payment record
will be available to the Regional Authorities on the DGFT Back Office,
eliminating the need for manual verification of payment particulars. This is
expected to facilitate faster processing, reduce avoidable correspondence and
bring greater consistency in decision-making across DGFT Regional Authorities.
The digital facility has been
implemented through an API-based data exchange between DGFT and ICEGATE, under
which duty payment particulars are transmitted electronically from Customs
systems to DGFT’s EODC processing workflow. The replacement of manual submission
and verification with authenticated digital records is expected to shorten
processing timelines, improve data accuracy, minimise human intervention and
enhance transparency in the closure process.
The measure is also expected to
reduce transaction costs and compliance burden for exporters by reducing
documentation, follow-up and physical interface, particularly benefiting MSME
exporters handling closure formalities in-house. Trade Notice No. 15/2026-27
dated 5 August 2026 has been issued by DGFT for information of exporters and
other stakeholders.
The initiative is part of the
Government’s broader digital transformation agenda for trade facilitation,
aimed at creating a more efficient, predictable and trust-based regulatory
environment. By strengthening integration between trade-related digital systems
and reducing reliance on physical documentation, the measure reinforces the
vision of “Minimum Government, Maximum Governance” and enables exporters to
focus on trade and growth.
The Advance Authorisation Scheme
permits duty-free import of inputs that are physically incorporated in the
export product, while the EPCG Scheme permits import of capital goods at
concessional or zero customs duty, in both cases against an export obligation.
Where the export obligation is not fulfilled in full, the authorisation holder
regularises the case by voluntarily paying the proportionate customs duty saved
along with applicable interest and thereafter applies for an EODC to close the
authorisation. Earlier, proof of such payment was required to be submitted in
physical form and verified manually by the Regional Authority.