EPCG & AA Holders: File EODC Digitally by 31 August 2026
Export Promotion Capital Goods and Advance Authorisation holders with obligations expiring between March–May 2026 have until 31 August 2026 to file Export Obligation Discharge Certificates digitally via ICEGATE. Physical duty challans are no longer accepted from 1 August 2026.
CA Harun Raaj
Chartered Accountant · Harun Raaj & Associates
Legal basis: DGFT)) Trade Notice-reply) 15/2026-27 (dated 5 August 2026) — Effective: 1 August 2026 onwards. Source: https://www.dgft.gov.in/CP/. Last reviewed by CA Harun Raaj: August 2026.
Exporters holding EPCG (Export Promotion Capital Goods) and Advance Authorisation (AA) licences under the Foreign Trade Policy 2023 face a hard deadline: file your Export Obligation Discharge Certificate (EODC) digitally by 31 August 2026. If your export obligation period expired between 1 March 2026 and 31 May 2026, you received an automatic extension — but physical duty challans are no longer accepted as proof of customs payment.
The Two Critical Changes
Digital filing is now mandatory. From 1 August 2026, the DGFT Customer Portal no longer accepts physical duty payment challans for EODC submissions. All customs duty payment evidence must flow through ICEGATE digital records — Bills of Entry and customs data are auto-linked by your IEC (Importer Exporter Code). This applies to all EODC filings submitted from 1 August 2026 onwards, including historical shipments filed after that date.
The extended deadline is real but time-bound. DGFT automatically extended export obligation periods for EPCG and AA holders whose obligations expired between 1 March 2026 and 31 May 2026 due to global shipping disruptions. No separate application was required, and no composition fee applies. However, this extension expires on 31 August 2026. Obligations expiring after 31 May 2026 do not qualify for this extension and follow standard timelines.
Who Qualifies for the Extension?
You get the automatic extension if:
- Your EPCG or AA licence is active under Foreign Trade Policy 2023
- Your export obligation period expired between 1 March 2026 and 31 May 2026 (inclusive)
- No separate application or fee is required
You do not qualify if:
- Your obligation expired before 1 March 2026 (you should have filed already)
- Your obligation expires after 31 May 2026 (standard timelines apply to you)
How the Digital Filing Process Works
Step 1: Log in to the DGFT Customer Portal
Visit dgft.gov.in and use your IEC-linked credentials to access the DGFT Customer Portal.
Step 2: Locate your licence
Navigate to your Advance Authorisation or EPCG application and select the Redemption / EODC section.
Step 3: Review auto-populated shipping bills
ICEGATE integration automatically pulls your shipping bills if your IEC is correctly linked in the customs system. If bills do not appear, contact your Customs House Agent (CHA) or the ICEGATE helpdesk to resolve the IEC linkage.
Step 4: Confirm import data (Bills of Entry)
Upload or confirm the Bills of Entry for capital goods imported under EPCG, or duty-free inputs imported under AA. This data must match your original licence.
Step 5: Submit and track
Generate a reference number and track approval status on the portal. EODC approval typically takes 15–30 working days.
Why Missing This Deadline Is Costly
Failure to file EODC by 31 August 2026 (if you qualify for the extension) treats your export obligation as unfulfilled. The consequences are severe:
- Customs duty demand on imported capital goods or inputs at applicable Basic Customs Duty (BCD) + Integrated Goods and Services Tax (IGST) + Agriculture Infrastructure Development Cess (AIDC) rates
- Interest accrual at 15% per annum on the customs duty amount from the date of import
- Loss of the licence benefit — the entire economic benefit of duty deferral is reversed
For an EPCG licence with ₹1 crore in imported capital goods, this can mean a customs duty demand of ₹15–20 lakh plus accumulated interest since import.
Common Filing Errors That Lead to Rejection
Illustrative Scenario
Tech Exports Pvt. Ltd. (Hyderabad) imported capital goods worth ₹1.5 crore under an EPCG licence in FY 2021-22, with a 6× export obligation of ₹9 crore over 6 years. The obligation period expired 31 March 2026, triggering the automatic extension to 31 August 2026. Exports to date total ₹9.8 crore (exceeding the full obligation).
Action: File EODC immediately. Log in to the DGFT Customer Portal, confirm all shipping bills are auto-pulled from ICEGATE, upload the original Bill of Entry for the ₹1.5 crore capital goods import, and submit. DGFT verifies and grants EODC — the customs duty waiver of approximately ₹20 lakh on the import is permanently secured.
Risk of inaction: If EODC is not filed by 31 August 2026, DGFT treats the obligation as unfulfilled and issues a customs duty demand of ₹20 lakh plus interest, despite the actual exports exceeding the obligation.
Key Point
Key point: File your EODC digitally on the DGFT Customer Portal by 31 August 2026 if your obligation period expired between 1 March and 31 May 2026; physical duty challans are no longer accepted from 1 August 2026, and missing the deadline reverses the entire duty waiver benefit.
---
I'm CA Harun Raaj, Visakhapatnam. If your EPCG or AA licence falls within the extended deadline, contact me to review your filing readiness and avoid a costly duty demand.
---
See Also
Frequently Asked Questions
Do I qualify for the 31 August 2026 extension if my obligation expired in June 2026?+
No. The automatic extension under DGFT Trade Notice 15/2026-27 covers only obligations expiring between 1 March 2026 and 31 May 2026. If your obligation expired in June 2026 or later, standard timelines apply. Check your licence for any individual extension granted by DGFT.
Can I still file EODC using physical duty payment challans after 31 August 2026?+
From 1 August 2026, the DGFT Customer Portal no longer accepts physical challans for EODC submissions. All customs duty payment evidence must come from ICEGATE digital records. If your historical shipments have only paper challans, work with your Customs House Agent to retrieve and link the data on ICEGATE before filing.
What happens if I file EODC after 31 August 2026 if I qualified for the extension?+
Your export obligation will be treated as unfulfilled, triggering a customs duty demand on the imported capital goods or inputs at applicable BCD + IGST + AIDC rates, plus interest at 15% per annum from the date of import. This reverses the entire duty waiver benefit of your EPCG or AA licence.
My AA has a shortfall — can I still file EODC by 31 August?+
Yes, but you must address the shortfall first. Either export additional goods before 31 August 2026 (if commercially feasible), or pay composition of customs duty on the unfulfilled portion before submitting EODC. The composition payment is significantly lower than a full duty demand. Consult your CA for the exact computation.
My shipping bills are not auto-populating on the DGFT Customer Portal. What should I do?+
This usually means your IEC is not correctly linked on ICEGATE. Contact your Customs House Agent or the ICEGATE helpdesk immediately to verify and correct the IEC linkage. Do not submit EODC until all shipping bills are visible on the portal.
Can I file EODC for an EPCG licence if I have not yet exported the full obligation amount?+
No. EODC certifies that you have fulfilled the export obligation. If exports fall short, you must either complete the exports before filing, or regularise the shortfall by paying composition of customs duty. Filing EODC with an unfulfilled obligation will result in rejection.
How long does DGFT take to approve an EODC after I file digitally?+
Approval typically takes 15–30 working days from the date of submission, provided all documents and ICEGATE data are correctly matched. You can track the status in real-time on the DGFT Customer Portal using your reference number.
Do I need to pay any fee or composition amount to qualify for the 31 August 2026 extension?+
No. The extension is automatic and free. There is no separate application required and no composition fee for the extended period. You only pay composition duty if you have an unfulfilled export obligation that you choose to regularise instead of completing the exports.
Go deeper with our hub guides
Statute-cited, section-by-section guides covering the same ground this article does.
Need help with this?
Our team handles the paperwork. You focus on your business.