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        Customs, DGFT & SEZ

        DGFT Extends Export Obligation Period for Advance Authorisations and EPCG Authorisations till August 31, 2026

        March 9, 2026

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        In view of the prevailing geopolitical developments impacting global shipping routes, logistics corridors and international supply chains, the Directorate General of Foreign Trade (DGFT), under the Ministry of Commerce & Industry, has announced a facilitation measure for exporters by extending the Export Obligation (EO) period for certain export promotion schemes.

        Through Public Notice No. 51/2025-206 issued on March 06, 2026, DGFT has provided for automatic extension of the Export Obligation (EO) period or Block-wise EO fulfillment period up to August 31, 2026, for specified Advance Authorisations and Export Promotion Capital Goods (EPCG) Authorisations where the EO period is expiring between March 01, 2026, and May 31, 2026.

        The extension shall be granted automatically, and exporters will not be required to submit any separate application or pay any composition fee to avail the benefit. This measure has been introduced to provide additional operational flexibility to exporters facing disruptions arising from current geopolitical developments affecting global trade and logistics.

        The relaxation applies to Advance Authorisations, including Advance Authorisation for Annual Requirement and Special Advance Authorisation, as well as EPCG Authorisations. The extension granted under the Public Notice will be in addition to the existing provisions under the Foreign Trade Policy (FTP) and Handbook of Procedures (HBP), which allow exporters to seek EO period extensions upon payment of prescribed composition fees.

        The Regional Authorities of DGFT will verify compliance with the Export Obligation requirements at the time of issuance of the Export Obligation Discharge Certificate (EODC), closure, or regularisation of the authorisation.

        Customs authorities have also been duly informed through the Public Notice to permit exports in accordance with the revised EO timelines.

        This step reflects the Government’s continued commitment to supporting exporters and ensuring that temporary global disruptions do not adversely impact India’s export performance or compliance obligations under export promotion schemes.

        Export Obligation extension grants automatic relief for advance and EPCG authorisations, no application or fee required. Automatic extension of the Export Obligation (EO) period is provided for specified Advance Authorisations and EPCG Authorisations, without requiring separate applications or payment of composition fees, operating alongside existing Foreign Trade Policy and Handbook of Procedures provisions; DGFT regional authorities will verify EO compliance at the time of issuance of Export Obligation Discharge Certificates, closure, or regularisation, and Customs have been informed to permit exports consistent with the revised EO timeline.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Export Obligation extension grants automatic relief for advance and EPCG authorisations, no application or fee required.

                              Automatic extension of the Export Obligation (EO) period is provided for specified Advance Authorisations and EPCG Authorisations, without requiring separate applications or payment of composition fees, operating alongside existing Foreign Trade Policy and Handbook of Procedures provisions; DGFT regional authorities will verify EO compliance at the time of issuance of Export Obligation Discharge Certificates, closure, or regularisation, and Customs have been informed to permit exports consistent with the revised EO timeline.





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                              ActsIncome Tax
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