TaxTMI 
TaxTMI 
DGFT Introduces Digital Verification of Voluntary Duty Payments for EODC Processing under AA and EPCG Schemes
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....GFT Introduces Digital Verification of Voluntary Duty Payments for EODC Processing under AA and EPCG Schemes<br>By: - YAGAY and SUN<br>Customs - Import - Export - SEZ<br>Dated:- 10-8-2026<br>DGFT Introduces Digital Verification of Voluntary Duty Payments for EODC Processing under AA and EPCG Schemes The Directorate General of Foreign Trade (DGFT), Ministry of Commerce and Industry, has issued Trade Notice No. 15/2026-27 dated 5 August 2026, introducing a significant trade facilitation measure for exporters operating under the Advance Authorisation (AA) and Export Promotion Capital Goods (EPCG) Schemes. The Trade Notice provides for the integration of license-wise voluntary duty payment details received electronically from Customs through....
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.... the ICEGATE platform with the DGFT online system. This initiative is another step towards the Government's objective of creating a transparent, paperless, and technology-driven trade ecosystem. The processing of Export Obligation Discharge Certificate (EODC) applications has historically required exporters to furnish documentary evidence of duty payments wherever voluntary payments were made. Manual verification of these payments often resulted in delays, inconsistencies, and additional compliance burdens for exporters as well as Regional Authorities. By enabling electronic availability of authenticated payment data directly on the DGFT portal, the Government seeks to simplify this process while improving accuracy and reducing depen....
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....dency on physical documents. Background The Advance Authorisation and EPCG Schemes are among the most widely used export promotion schemes administered under the Foreign Trade Policy. Under these schemes, exporters are permitted to import goods without payment of customs duties, subject to fulfilment of specified export obligations. Upon successful fulfilment of these obligations, the exporter applies for an Export Obligation Discharge Certificate (EODC) from the concerned DGFT Regional Authority. During the lifecycle of an authorisation, there may be situations where an authorisation holder voluntarily pays customs duty, interest, or other applicable charges for regularisation or closure of an authorisation. Such payments are made....
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.... through Customs using the ICEGATE platform. Until now, exporters generally had to submit copies of challans, receipts, or other documentary evidence to establish that such payments had been made. The verification process involved manual scrutiny by Regional Authorities, increasing both processing time and administrative effort. Recognising these challenges, DGFT has now established a system whereby authenticated voluntary duty payment information received from Customs is electronically integrated with its online platform. Objective of the Trade Notice The primary objective of the Trade Notice is to strengthen India's trade facilitation ecosystem by ensuring greater transparency, reliability, and efficiency in processing EODC a....
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....pplications. The integration is expected to eliminate duplication of effort, minimise human intervention, and promote uniformity in decision-making across all DGFT Regional Authorities. The initiative is aligned with the Government's broader Digital India and Ease of Doing Business programmes, which aim to reduce paperwork, encourage electronic governance, and improve the overall experience of exporters interacting with regulatory agencies. Availability of Voluntary Duty Payment Details The Trade Notice specifies that voluntary duty payment details received electronically from Customs/ICEGATE shall now be available through both the officer interface and the exporter interface on the DGFT portal. For DGFT Regional Authorities, t....
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....he payment information can be accessed through the BO (Back Office) Portal under the Closure File and Bills Repository modules. Officers processing EODC applications will be able to view the complete voluntary payment history associated with a licence without requiring separate documentary submissions from exporters. Similarly, exporters can view the same information through the Customer Portal. The details are available under the Bills Repository and are also reflected in the print summary generated immediately before submission of an EODC application. This enables applicants to verify the correctness of payment information before filing their applications. The availability of payment information to both applicants and officers ensures ....
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....transparency and reduces the possibility of disputes regarding the status of voluntary payments. Official Record for EODC Processing One of the most important aspects of the Trade Notice is the clarification that only the voluntary duty payment details displayed on the DGFT portal, based on data received from Customs/ICEGATE, shall be recognised for processing and closure of EODC applications under the Advance Authorisation and EPCG Schemes. This provision establishes a single, authoritative electronic record for verification purposes. Consequently, Regional Authorities are expected to rely upon the information available on the DGFT portal rather than independently examining physical payment receipts wherever electronic data is ava....
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....ilable. The Trade Notice specifically provides that this arrangement shall apply to voluntary duty payments made on or after 1 August 2026. Responsibilities of Authorisation Holders While the new system significantly simplifies the verification process, exporters are required to ensure that accurate information is furnished at the time of making voluntary duty payments through ICEGATE. The Trade Notice advises authorisation holders to correctly mention the Licence Number and Importer Exporter Code (IEC) in the appropriate fields while making payments. Since the integration is licence-based, incorrect entry of these particulars may prevent the payment from being linked to the relevant authorisation in the DGFT system. Before subm....
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....itting an EODC application, exporters should verify that the payment details displayed on the DGFT Customer Portal correctly reflect all voluntary duty payments made on or after 1 August 2026. If any discrepancy is noticed, exporters are advised to report the issue immediately through the DGFT Helpdesk instead of proceeding with an incomplete or incorrect application. Responsibilities of Regional Authorities The Trade Notice also lays down clear operational instructions for DGFT Regional Authorities. While processing EODC applications under the AA and EPCG Schemes, officers are required to treat the voluntary duty payment information available through the BO Portal as the official record received from Customs/ICEGATE. This standardisa....
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....tion will ensure consistency in processing across all Regional Authorities and eliminate varying documentary requirements. The reliance on a common electronic database is expected to reduce processing timelines while also minimising administrative workload. Mechanism for Resolving Discrepancies Recognising that electronic integration may occasionally encounter data mismatches, DGFT has prescribed a structured mechanism for addressing discrepancies. Where the electronic record of a voluntary duty payment made on or after 1 August 2026 is not available on the DGFT portal, exporters may raise a Helpdesk ticket through the DGFT Helpdesk Services by selecting the category "Other." The applicant may upload a copy of the payment receipt or o....
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....ther documentary proof while submitting the request. The Trade Notice also provides additional support through toll-free helpline numbers and email assistance, ensuring that exporters have multiple channels for obtaining clarification or resolving technical issues. Expected Benefits The initiative is expected to generate substantial benefits for both exporters and the administration. For exporters, the new system reduces the need to maintain and submit physical payment receipts, minimises follow-up correspondence, and accelerates the processing of EODC applications. The ability to verify payment details online before submission also reduces the likelihood of procedural deficiencies. For DGFT Regional Authorities, access to au....
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....thenticated payment information directly from Customs improves confidence in verification, reduces manual scrutiny, and promotes uniform application of procedures. At the policy level, the integration strengthens inter-agency coordination between DGFT and Customs, improves data integrity, and contributes towards a fully digital trade administration framework. Conclusion Trade Notice No. 15/2026-27 represents an important milestone in the digital transformation of India's foreign trade regulatory framework. By integrating Customs' voluntary duty payment data with the DGFT portal, the Government has created a reliable and paperless mechanism for processing Export Obligation Discharge Certificate applications under the Advance....
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.... Authorisation and EPCG Schemes. The notification not only simplifies compliance for exporters but also enhances transparency, consistency, and efficiency in regulatory administration. As exporters increasingly rely on digital interfaces for trade-related compliances, such initiatives are expected to reduce transaction costs, improve service delivery, and strengthen confidence in India's export promotion ecosystem. Exporters should, however, ensure that Licence Numbers and IEC details are correctly entered while making voluntary duty payments through ICEGATE and should verify the reflected payment details on the DGFT portal before filing EODC applications. With these safeguards in place, the new system is expected to significantly....
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.... streamline the EODC process and further the Government's objective of creating a modern, efficient, and digitally enabled international trade environment. *** =============<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....