Advance Authorisation & EPCG Consultant
Quick answer: Advance Authorisation and EPCG both run on strict, document-heavy obligation cycles — unratified norms, missed block deadlines or incomplete redemption files turn into customs duty demands with 15-18% interest. We handle norms selection, EODC redemption, EPCG obligation tracking, and extension filings before deadlines lapse.
Advance Authorisation — norms and redemption
| Norms route | What it means |
|---|---|
| Notified SION | Standard Input-Output Norms already published for your product — fastest route |
| Self-declared (Para 4.07) | Used where no SION exists; subject to later Norms Committee ratification before redemption |
| Applicant-specific fixation (Para 4.06) | Filed via Form ANF 4B for prior Norms Committee approval |
| Self-Ratification Scheme (Para 4.07A) | For AEO-certified exporters — no Norms Committee referral needed |
Redemption (EODC): file ANF 4F on the DGFT portal with shipping bills, BRCs/e-BRCs, bill-of-entry data and consumption statements. The Regional Authority checks actual imports and exports against the applicable norms, issues the Export Obligation Discharge Certificate, and informs Customs to cancel the bond. From 1 August 2026, licence-wise voluntary duty-payment details are visible on the DGFT portal for EODC processing (Trade Notice 15/2026-27) — we check these before filing redemption.
Where files get stuck: self-declared norms awaiting ratification, wastage disputes, missing BRCs, expired export-obligation periods, and customs bond enforcement once a shortfall is identified. We work the Norms Committee process (based at DGFT headquarters, Udyog Bhawan, New Delhi) directly rather than waiting on automated status updates.
EPCG — export obligation and extensions
| Item | Detail |
|---|---|
| Standard export obligation | 6× duty/tax/cess saved, within 6 years |
| Obligation on indigenous capital goods | 4.5× (25% reduction) for Indian-sourced machinery |
| Block-wise schedule | At least 50% in years 1-4, balance in years 5-6 |
| First extension | Up to 2 years — 2% composition fee, or 10% EO enhancement per year |
| Second extension | Up to 2 more years — pay 50% of proportionate duty saved, no composition fee |
2026 relief, now expired: DGFT's automatic extension (Public Notice 51/2025-26) pushed obligation periods expiring between 1 March and 31 May 2026 out to 31 August 2026. That window has closed — if your EPCG deadline falls after August 2026, the standard extension process (with its composition fee) applies again.
Where we add value on both schemes
Choosing the right norms route before filing, tracking block-wise EPCG deadlines so an extension is requested before a default occurs, assembling a redemption file that matches what the Regional Authority will actually check, and stepping in the moment a demand notice is issued — these are the points where an unmanaged file turns into a multi-lakh duty demand with interest.
Talk to us before you file anything
Frequently asked questions
My Advance Authorisation was issued on self-declared norms — why can't I get EODC?
Self-declared norms (filed where no SION exists) must first be ratified by the DGFT Norms Committee before redemption can be processed. If the committee ratifies lower input quantities than you declared, the excess duty-free imports become dutiable, with interest — which is exactly why getting the right norms route chosen at the start matters.
How is EPCG export obligation calculated?
Six times the duty, taxes and cess saved on the imported capital goods, to be fulfilled within six years — or 4.5 times (a 25% reduction) if the capital goods are sourced from an Indian manufacturer instead of imported. At least 50% of the obligation must be met in years 1-4, with the balance in years 5-6.
Can I extend my EPCG export obligation period?
Yes, in two stages: a first extension of up to two years on payment of a 2% composition fee on the proportionate duty saved on the unfulfilled obligation (or a 10% EO enhancement per year of extension, your choice), and a further extension of up to two years by paying 50% of the proportionate duty before endorsement, with no composition fee in that case.
What happened to EPCG deadlines in early-mid 2026?
DGFT Public Notice 51/2025-26 (6 March 2026) automatically extended export-obligation periods and block-wise deadlines that were expiring between 1 March and 31 May 2026, pushing them to 31 August 2026 without a composition fee — though fees already paid were not refunded. A separate EODC pendency-clearance drive also ran through 31 May 2026.
What's the biggest reason Advance Authorisation or EPCG files get stuck?
On Advance Authorisation: unratified self-declared norms, mismatched shipping-bill linkages, or missing BRCs/e-BRCs. On EPCG: missing the first-block 50% deadline, not applying for extension before year 4 ends, or installation-certificate delays. Both end the same way if ignored — a customs demand notice for the saved duty plus 15-18% interest.
Can you help if DGFT has already issued a demand notice against my authorisation?
Yes — we review the specific shortfall (unfulfilled export obligation, unratified norms, or a bond default), assemble the documentation to contest or regularise it, and represent you with the Regional Authority. The earlier we're engaged after a notice, the more options remain open.