NEW DELHI, August 10, 2026
DGFT removes physical duty challans from Export Obligation Discharge Certificate applications under the Advance Authorisation and Export Promotion Capital Goods schemes, marking a significant shift toward paperless export compliance in India.
Under the new system, license-specific voluntary customs duty payment information received from Customs and the Indian Customs Electronic Gateway, or ICEGATE, will be digitally integrated with the Directorate General of Foreign Trade’s online platform.
This integration will allow DGFT Regional Authorities to authenticate duty payments directly against the relevant authorization without asking exporters to submit physical payment challans.
The paperless process applies to voluntary duty payments made on or after August 1, 2026. Exporters filing authorization-closure applications for such payments will no longer need to attach physical challans as evidence of payment.
The reform was detailed in DGFT Trade Notice No. 15/2026-27, dated August 5, 2026. The Ministry of Commerce and Industry subsequently announced the measure on August 10.
Key Details of the New DGFT EODC Process
| Provision | New requirement |
|---|---|
| Effective date | Applies to voluntary duty payments made on or after August 1, 2026 |
| Covered schemes | Advance Authorisation and Export Promotion Capital Goods |
| Physical duty challan | Not required with the EODC closure application for covered payments |
| Official payment record | Data received electronically from Customs and ICEGATE |
| Exporter access | DGFT Customer Portal |
| Regional Authority access | DGFT Back Office Portal |
| Verification method | License-specific digital mapping against the relevant authorization |
| Trade notice | DGFT Trade Notice No. 15/2026-27, dated August 5, 2026 |
| Missing or incorrect data | Exporter must raise a DGFT helpdesk ticket and may attach payment proof |
How the DGFT–ICEGATE Integration Changes EODC Processing
Previously, exporters who made a voluntary customs duty payment had to submit proof of that payment with their EODC application. The physical receipt or challan was then checked manually by the relevant DGFT Regional Authority.
This process could result in additional correspondence when a challan was unclear, incomplete, incorrectly mapped or unavailable in the required format. Differences in manual verification could also affect processing time across regional offices.
Under the new arrangement, voluntary duty payment details will move electronically from the Customs system to DGFT through an application programming interface-based data exchange.
The payment information will then become available within DGFT’s EODC processing workflow. Regional Authorities will use the information displayed on the DGFT Back Office Portal as the official payment record for covered transactions.
According to the government’s official announcement, the change is expected to reduce manual intervention, shorten processing timelines, improve data accuracy and bring greater consistency to decisions across DGFT Regional Authorities.
What Exporters Must Do Before Filing an EODC Application
The removal of physical challans does not eliminate the exporter’s responsibility to ensure that the payment is recorded correctly.
Authorization holders must enter the correct license number and Importer Exporter Code, or IEC, in the designated ICEGATE fields while making a voluntary duty payment.
These details allow the Customs payment record to be digitally mapped to the correct Advance Authorisation or EPCG authorization. Incorrect information could prevent the payment from appearing against the relevant license on the DGFT platform.
Before filing an EODC application, exporters should complete the following checks:
- Confirm the authorization number: Ensure that the correct license or authorization number was entered during the ICEGATE payment process.
- Verify the IEC: Check that the Importer Exporter Code used for payment matches the authorization holder’s valid IEC.
- Review payment details on the DGFT portal: Confirm that the amount, payment date and authorization mapping are correct.
- Check the closure-file summary: Review the voluntary payment information displayed in the print summary before submitting the EODC application.
- Report discrepancies: Raise a DGFT helpdesk request if the payment is missing, incorrectly mapped or displayed with inaccurate information.
Exporters should complete these checks before submitting their applications because DGFT Regional Authorities will rely on the payment information received digitally from Customs and ICEGATE.
How Exporters Can View Voluntary Duty Payment Details
DGFT has provided two ways for authorization holders to review their payment records on the Customer Portal.
Exporters can use the following navigation path:
DGFT Customer Portal → My Dashboard → Repositories → Bills Repositories → Select Bill → Voluntary Payment Details
The payment information will also appear in the closure file’s print summary immediately before submission.
Exporters should verify that the digital record corresponds to the authorization they intend to close. Checking the information in advance can reduce the likelihood of a delay or a request for clarification from the Regional Authority.
How DGFT Regional Authorities Will Verify Payments
DGFT Regional Authorities will have access to the same authenticated payment information through the Back Office Portal.
Officials can review the data through either of these routes:
- Closure File → Payment Details Tab → Voluntary Payment Details
- Back Office Portal → License Room → Bills Repository → Select Bill → Voluntary Payment Details
For voluntary payments made on or after August 1, 2026, the information displayed in the Back Office Portal will be treated as the official Customs and ICEGATE record.
Regional Authorities have been instructed to rely on these electronic details while examining and processing EODC applications under the AA and EPCG schemes.
The common digital record is intended to reduce differences in verification practices among regional offices and create a more predictable authorization-closure process.
What to Do if a Payment Record Is Missing
Exporters should not submit an EODC application without first checking whether their voluntary payment is visible and correctly mapped.
If a payment made on or after August 1, 2026, is not displayed in the DGFT system, the exporter can raise a helpdesk ticket through:
DGFT Helpdesk Services → Create New Request → Select “Other” as the category
The authorization holder may upload a copy of the payment receipt or other supporting proof while submitting the helpdesk request.
Exporters can also contact the DGFT Helpdesk through the following official support channels:
- Toll-free number: 1800-572-1550
- Alternative toll-free number: 1800-111-550
- Email: dgftedi@nic.in
The ability to upload payment proof through the helpdesk is intended for resolving missing or incorrect electronic records. It does not restore the earlier practice of routinely attaching a physical challan to every EODC closure application.
What Is an Export Obligation Discharge Certificate?
An Export Obligation Discharge Certificate confirms that an authorization holder has fulfilled or regularized the export obligations attached to a duty-exemption or capital-goods authorization.
The certificate is required to complete the closure process under schemes in which customs-duty benefits are linked to a commitment to export goods or services.
An EODC application may involve verification of imports, exports, duty benefits, export-obligation fulfillment and any voluntary payments made to regularize a shortfall.
The new DGFT system changes how voluntary duty payment evidence is verified. It does not eliminate the EODC application or the underlying export obligation.
How the Advance Authorisation Scheme Works
The Advance Authorisation Scheme permits the duty-free import of inputs that are physically incorporated into an export product, subject to applicable conditions and permitted allowances.
Fuel, oil or catalysts consumed during production may also be permitted in specified cases.
The authorization holder receives a customs-duty benefit on eligible imported inputs and must fulfill the corresponding export obligation within the applicable framework.
If the entire export obligation is not completed, the holder may regularize the shortfall by paying the proportionate customs duty saved, along with applicable interest, before applying for closure.
How the EPCG Scheme Works
The Export Promotion Capital Goods Scheme allows eligible exporters to import capital goods used during pre-production, production or post-production at zero customs duty, subject to an export obligation.
Capital goods can include machinery and equipment used to manufacture goods or provide eligible services.
The scheme is intended to support technological modernization and improve the competitiveness of Indian exporters by reducing the initial cost of acquiring capital equipment.
In return for the customs-duty benefit, the authorization holder must meet the export obligation prescribed under the scheme. A shortfall may require payment of the proportionate duty saved and applicable interest before the authorization can be closed.
Why the Reform Is Important for MSME Exporters
The paperless system is expected to be particularly useful for micro, small and medium-sized exporters that manage authorization-closure procedures internally.
Smaller exporters may not have large compliance teams dedicated to coordinating with Customs, DGFT and Regional Authorities. Physical documentation, repeated follow-ups and manual verification can therefore create disproportionate administrative costs.
Direct integration between DGFT and ICEGATE can help reduce:
- Physical document preparation
- Courier and document-handling expenses
- Repeated visits or correspondence with Regional Authorities
- Payment-verification delays
- Errors caused by manual data entry
- Differences in processing practices across offices
The reform is also expected to provide exporters with greater visibility because they can check how a voluntary payment has been mapped before submitting an EODC application.
What the New Rule Does Not Change
The announcement is limited to the submission and verification of physical duty payment challans for specified voluntary payments.
It does not:
- Remove the exporter’s underlying export obligation
- Waive customs duty or interest payable for a shortfall
- Eliminate the requirement to apply for an EODC
- Automatically close an Advance Authorisation or EPCG authorization
- Remove other documents or information required for closure
- Cover every DGFT scheme or every type of government payment
- Protect an exporter from delays caused by an incorrect license number or IEC
- Guarantee approval if other export-obligation conditions remain unfulfilled
Exporters must therefore continue complying with all other applicable conditions under the relevant scheme.
Faster and More Consistent Decisions Expected
One of the reform’s central objectives is to create a single authenticated source for duty payment verification.
When exporters and Regional Authorities work from the same electronically transmitted record, mismatches and unnecessary clarification requests should decline. The system can also create a clearer audit trail showing the payment, its associated license and its use during EODC processing.
The government expects this approach to reduce processing time and make decisions more consistent across DGFT offices.
However, the quality of the process will still depend on exporters entering accurate information at ICEGATE and reviewing the digital record before filing.
Part of the Government’s Trade Digitization Program
The removal of physical challans forms part of the central government’s broader effort to create a more efficient, transparent and trust-based trade-regulation system.
The initiative replaces routine paper submission with authenticated data exchanged directly between two government platforms.
This API-based integration supports a shift toward paperless compliance, reduces dependence on manual verification and allows officials to focus on substantive authorization requirements rather than matching physical payment receipts.
For exporters, the practical result should be a simpler closure process with fewer documents, less physical interaction and improved visibility into payment records.
Frequently Asked Questions
From what date are physical duty challans no longer required?
The new process applies to voluntary duty payments made on or after August 1, 2026, under the covered AA and EPCG authorizations.
Which schemes are covered by the change?
The announcement covers EODC applications under the Advance Authorisation and Export Promotion Capital Goods schemes.
Must exporters still apply for an EODC?
Yes. The reform removes the routine requirement to submit a physical duty payment challan. It does not remove the EODC application or authorization-closure process.
Where can exporters view their payment details?
The details are available through the DGFT Customer Portal under My Dashboard → Repositories → Bills Repositories → Select Bill → Voluntary Payment Details.
What should an exporter do if the payment is not displayed?
The exporter should raise a DGFT helpdesk ticket, select “Other” as the request category and attach the payment receipt or other proof when necessary.
Why must the license number and IEC be entered correctly?
These details enable the Customs and ICEGATE payment record to be mapped to the correct DGFT authorization.
The Bottom Line
The decision by which DGFT removes physical duty challans represents a targeted but meaningful improvement in India’s export-compliance framework.
For voluntary duty payments made from August 1, 2026, Customs and ICEGATE data will serve as the official digital payment record for eligible EODC applications under the Advance Authorisation and EPCG schemes.
Exporters will gain access to the same authenticated information used by DGFT Regional Authorities, allowing them to identify mapping problems before filing.
The change is expected to reduce paperwork, processing delays, unnecessary correspondence and compliance costs while supporting more transparent and consistent EODC decisions.
