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    <title>Extension in the Export Obligation period of specified Advance &amp; EPCG Authorisations till 31.12.2021</title>
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    <description>Automatic extension of Export Obligation for specified Advance and EPCG Authorisations until 31.12.2021 is allowed without composition fees, conditional on a 5% additional export obligation in value terms on the balance EO as of expiry. No application to the Regional Authority is required; EO fulfilment will be verified by the RA at EODC/closure/regularisation. The option to use existing composition-fee extension routes remains, but composition fees previously paid for extensions are non-refundable.</description>
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      <description>Automatic extension of Export Obligation for specified Advance and EPCG Authorisations until 31.12.2021 is allowed without composition fees, conditional on a 5% additional export obligation in value terms on the balance EO as of expiry. No application to the Regional Authority is required; EO fulfilment will be verified by the RA at EODC/closure/regularisation. The option to use existing composition-fee extension routes remains, but composition fees previously paid for extensions are non-refundable.</description>
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