TaxTMI 
TaxTMI 
Clarifications on Interest Subvention Support for Pre- and Post- Shipment Export Credit under Export Promotion Mission - Niryat Protsahan
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....hi Trade Notice No. 03/2026-27 Dated: 13 May 2026 Subject: Clarifications on Interest Subvention Support for Pre- and Post- Shipment Export Credit under Export Promotion Mission - Niryat Protsahan - reg. In reference to the guidelines for Interest Subvention Support for Pre- and Post- Shipment Export Credit under the Export Promotion Mission (EPM) issued vide Trade Notice No. 20/2025-2....
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....ed on or after 02.01.2026. b. Credit has been disbursed on or after 02.01.2026, but were unable to complete the UIN process prior to disbursal. 3. The issue has been examined in this Directorate. In the interest of ease of doing business, it has been decided to provide a window for firms to generate a UIN in cases where credit was disbursed in FY 2025-26 (on or after 02.01.2026) using ....
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.... Portability of UIN shall not be permitted, and the existing UIN shall not be transferred to the new bank. The rate of interest subvention applicable shall be the rate prevailing on the date of loan disbursal. The Entity shall furnish the applicable UIN to their lending bank, and the bank shall report interest subvention claims mapped to the corresponding UIN. A new Uni....
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....nerated specifically selecting the year in which disbursal was made by the bank. In such cases, interest subvention shall be admissible from the date of loan disbursal and not merely from the date of UIN generation. Banks shall ensure that interest subvention for eligible exporters is computed and credited accordingly, including for the period from 02.01.2026, on a priority basis....