Executive Summary

DGFT issued Trade Notice No. 15/2026-27 dated 5 August 2026, making licence-wise voluntary duty payment details — received electronically from Customs/ICEGATE — available on the DGFT system for processing Export Obligation Discharge Certificate (EODC) applications under the Advance Authorisation and EPCG Schemes.

Background

EODC processing requires verification of export-obligation compliance and, where applicable, voluntary duty payments made by exporters. The new mechanism integrates Customs/ICEGATE payment data with the DGFT online system.

What Has Changed?

Licence-wise voluntary duty payment details are now available electronically for EODC processing, applicable to relevant payments made on or after 1 August 2026.

Key Provisions

• Integration of Customs/ICEGATE payment data with DGFT;
• Licence-wise digital availability of payment details; and
• Use of this electronic data for EODC processing.

Who Are Affected ?

Advance Authorisation and EPCG Authorisation holders, exporters applying for EODC, DGFT Regional Authorities, and export compliance teams.

Practical Implication

Exporters must ensure voluntary duty payments are correctly mapped to the relevant licence/IEC; incorrect mapping creates discrepancies between Customs and DGFT records.

What Businesses Should Do

1. Enter the correct licence number and IEC while making payments.
2. Verify payment data reflected on the DGFT portal.
3. Reconcile Customs/ICEGATE records against DGFT records.
4. Resolve discrepancies before filing EODC applications.

KGS Perspective

Digital integration reduces reliance on manual document checks but raises the importance of accurate data mapping and reconciliation. Compliance teams should verify payment records are correctly linked to the relevant authorisation before relying on the digital data.

Conclusion

The digital mechanism streamlines EODC processing but places the burden of accurate licence/IEC entry on exporters at the time of payment.

Source / Regulatory Reference

• DGFT Trade Notice No. 15/2026-27: https://static.pib.gov.in/WriteReadData/specificdocs/documents/2026/aug/doc2026810949601.pdf
   
• DGFT: https://www.dgft.gov.in/