Verification of Export Obligation: Customs to accept DGFT EODCs generally, with targeted random checks and joint intelligence. Verification of Duty Credit Scrips must be completed before registration and Customs may randomly verify supporting shipping bills; detailed verification of EODCs under EPCG is ordinarily required only for first-block fulfillment and final EODCs issued by DGFT may be accepted without further checks absent specific intelligence. Advance Authorization/DFIA EODCs may likewise be accepted unless intelligence indicates otherwise. Field formations must implement Circular No.5/2010-Cus. rigorously, conduct limited random retrospective checks, record written reasons for detailed verifications, and set up inter-agency quarterly coordination to monitor Export Obligation compliance and take revenue-protective action where EODCs or evidence are not furnished.