EPCG export obligation reporting requirement: holders must file annual fulfillment reports by the extended deadline to trade authority. Every EPCG authorization holder must submit an annual report on fulfillment of export obligations (both specific and average) as required by the Handbook of Procedure, Vol. I; following observed non submission by the prescribed annual date, the Zonal Joint Director General of Foreign Trade issued a Trade Notice directing all holders to submit the outstanding fulfillment reports by the further specified deadline and to comply with the reporting requirement.