Extension of Export Obligation Period for Specified Advance and EPCG Authorisations

Notification / Circular No.: Public Notice No. 51/2025-26 dated March 06, 2026

Applicable Act / Rule
Foreign Trade Policy, 2023 and Handbook of Procedures, 2023

Applicable Section / Rule
Paragraph 4.40, Paragraph 5.13, and Paragraph 5.16 of the Handbook of Procedures, 2023

 

In view of prevailing geopolitical developments affecting global trade and logistics, the Directorate General of Foreign Trade (DGFT) has issued a Public Notice providing relief to exporters holding Advance Authorisations and EPCG Authorisations. The measure addresses situations where export obligations are due to expire during the period from March 01, 2026 to May 31, 2026. The relaxation is intended to facilitate exporters impacted by disruptions in global shipping routes and supply chains.

  1. The following sub-paragraph has been added under Paragraph 4.40 of the Handbook of Procedures, 2023:

“Notwithstanding the provisions contained in Para 4.40 of the Handbook of Procedures (HBP), 2023, in respect of all Advance Authorisations, including Advance Authorisation for Annual Requirement and Special Advance Authorisation, where the Export Obligation Period (EOP) (whether original or as extended) is expiring during the period 01.03.2026 to 31.05.2026, the EOP shall stand automatically extended up to 31.08.2026.”

  1. The following sub-paragraph has been added under Paragraph 5.13 of the Handbook of Procedures, 2023:

“Notwithstanding the provisions contained in Para 5.13 of the Handbook of Procedures (HBP), 2023, in respect of EPCG Authorisations where the Block-wise Export Obligation (EO) period (whether original or as extended) is expiring during the period 01.03.2026 to 31.05.2026, the concerned Block-wise EO period shall stand automatically extended up to 31.08.2026.”

  1. The following sub-paragraph has been added under Paragraph 5.16 of the Handbook of Procedures, 2023:

“Notwithstanding the provisions contained in Para 5.16 of the Handbook of Procedures (HBP), 2023, in respect of EPCG Authorisations where the original or extended Export Obligation (EO) period is expiring during the period 01.03.2026 to 31.05.2026, the EO period shall stand automatically extended up to 31.08.2026.”

  1. The extension granted through the above sub-paragraphs shall be in addition to the extensions otherwise permissible under the Handbook of Procedures, 2023.
  2. No separate application, composition fee, amendment, or endorsement shall be required to be submitted to the Regional Authorities to avail the automatic extension of the Export Obligation period.
  3. In cases where the authorisation holder has already obtained an extension of the Export Obligation period upon payment of composition fee, refund of such composition fee shall not be permitted.

Customs authorities shall allow exports accordingly, and compliance with the Export Obligation provisions will be examined by the concerned Regional Authority at the time of issuance of Export Obligation Discharge Certificate (EODC) or closure or regularisation of the authorisation.

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