DGFT Removes Physical Challans for EODC Applications

The Directorate General of Foreign Trade (DGFT) has removed the requirement for physical duty payment challans in applications for Export Obligation Discharge Certificates (EODC) under the Advance Authorisation and Export Promotion Capital Goods (EPCG) schemes. The change uses direct electronic integration of license-wise voluntary duty payment data from Customs and ICEGATE into the DGFT online system.

Export Obligation Discharge Certificate

An Export Obligation Discharge Certificate is issued after an exporter fulfils the export obligation attached to an authorisation or licence. In India, EODC processing is linked mainly with the Advance Authorisation scheme and the EPCG scheme under the Foreign Trade Policy.

Advance Authorisation and EPCG Schemes

The Advance Authorisation scheme allows duty-free import of inputs required for export production. The EPCG scheme allows import of capital goods at concessional or nil customs duty, subject to an export obligation over a prescribed period.

Both schemes are administered by the DGFT under the Foreign Trade (Development and Regulation) Act, 1992. The schemes are used by exporters to reduce input costs and to meet export-linked conditions through prescribed compliance procedures.

Digital Integration with Customs Systems

Trade Notice No. 15/2026-27 operationalised the API-based exchange of duty payment data between DGFT and ICEGATE. ICEGATE is the Indian Customs Electronic Gateway used for electronic filing, messaging, and customs data exchange.

The new system allows voluntary duty payment details to flow directly from Customs records to the DGFT EODC workflow. Regional Authorities of DGFT now use the electronic payment details displayed in the DGFT Back Office for verification.

Exporters can log in to the DGFT Customer Portal to check whether payments have been mapped correctly to the relevant Advance Authorisation or EPCG licence before filing an application.

Physical TR-6 Challan and Cut-off Date

The physical TR-6 challan was earlier used for voluntary duty payments in customs-related procedures. A hard digital cut-off date of 1 August 2026 applies to voluntary duty payments made on or after that date, and physical challans are no longer required for such payments.

The earlier manual process involved a single original physical copy, which created duplication issues when exporters also needed the same document for CENVAT credit claims. CENVAT credit is a system of indirect tax credit used in India under the earlier excise and service tax framework.

Important Facts for Exams

• DGFT stands for Directorate General of Foreign Trade, and it functions under the Ministry of Commerce and Industry.
• ICEGATE stands for Indian Customs Electronic Gateway, which is used for customs data exchange in India.
• Advance Authorisation and EPCG are export promotion schemes linked to export obligation fulfilment.
• EODC is issued after an exporter completes the export obligation attached to a licence or authorisation.

Compliance and Processing

The paperless system is designed for electronic verification of duty payments through integrated customs data. The change applies to EODC applications filed under the Advance Authorisation and EPCG schemes.