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of <h1>Chapter 5 Amendments: EPCG Export Obligation Relaxation for Hotel, Healthcare, and Education Sectors Due to COVID-19.</h1> Amendments to Chapter 5 of the Handbook of Procedures, 2015-20, provide a one-time relaxation from maintaining Average Export Obligation and extend the Export Obligation period for specified EPCG authorizations due to the COVID-19 pandemic. For Hotel, Healthcare, and Educational sectors, no Average Export Obligation is required for 2020-21 and 2021-22. The Export Obligation period may be extended without composition fees for authorizations in these sectors and others, with specific conditions. Refunds of composition fees, penalties, duties, and taxes already paid will not be permitted. This relaxation is in addition to existing extension facilities.
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