Key Points:
- Effective Date: The paperless system applies to voluntary customs-duty payments made on or after 1 August 2026.
- What Changed: Exporters are no longer required to attach physical duty-payment challans when applying for closure of Advance Authorisation or EPCG authorisations through an EODC.
- EODC Meaning: EODC stands for Export Obligation Discharge Certificate. It is issued after an exporter has fulfilled, or appropriately regularised, the export obligation attached to an authorisation.
- Digital Integration: DGFT has integrated its systems with ICEGATE through an API-based data exchange. Customs duty-payment details can therefore flow electronically from Customs systems to DGFT.
- ICEGATE: ICEGATE stands for Indian Customs Electronic Gateway and serves as the electronic interface for customs-related filing and data exchange.
- Exporter Facility: Authenticated payment details will be visible on the DGFT Customer Portal, allowing exporters to check whether their payment has been correctly mapped to the relevant authorisation before filing the EODC application.
- Regional Authorities: DGFT Regional Authorities will also have access to authenticated payment records through the DGFT Back Office, eliminating manual verification of challans.
- Benefits: The measure is expected to reduce paperwork, transaction costs and compliance burden, shorten processing time, improve data accuracy and transparency, and minimise human intervention. MSME exporters are expected to particularly benefit.
- Trade Notice: DGFT issued Trade Notice No. 15/2026-27 dated 5 August 2026 for exporters and other stakeholders regarding the new facility.
- Advance Authorisation: Under this scheme, eligible inputs required for manufacturing export products can be imported duty-free, subject to fulfilment of prescribed export obligations.
- EPCG Scheme: The Export Promotion Capital Goods Scheme permits eligible capital goods to be imported at zero or concessional customs duty, subject to an export obligation.
Question:
Q1.DGFT has removed the requirement of submitting physical duty-payment challans while applying for EODCs under which of the following schemes?a) Advance Authorisation and EPCG Schemes
b) PMEGP and MUDRA Schemes
c) RoDTEP and PM-KISAN Schemes
d) PLI and Startup India Schemes
Answer: a) DGFT removed the physical challan requirement for Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Duty-payment records are now electronically transferred from Customs/ICEGATE to DGFT for authenticated verification.
b) PMEGP and MUDRA Schemes
c) RoDTEP and PM-KISAN Schemes
d) PLI and Startup India Schemes
Answer: a) DGFT removed the physical challan requirement for Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes. Duty-payment records are now electronically transferred from Customs/ICEGATE to DGFT for authenticated verification.
