🔔 Update — April 2026: Annual EO reporting for EPCG and Advance Authorisation is fully digital on the DGFT e-services portal. Under FTP 2023, the annual reporting deadline is 30 June each year. Miss the filing and your authorisation flags for review.
In 2026 there is also an automatic EO period extension to 31 August 2026 for authorisations expiring between 1 March and 31 May 2026, via Public Notice 51/2025-26. For sectors with over 5 percent export decline in FY 2024-25, Policy Circular 10/2025-26 provides Annual Average EO relief.
Key things to include in your annual EO report:
- Shipping bill data with EPCG or AA file number
- eBRC realisation status for each shipping bill
- Cumulative EO fulfilled vs obligated
- Average Export Obligation status for EPCG
- Installation certificate (EPCG only, within 6 months of import)
For end-to-end EPCG compliance including annual reporting, EO monitoring, and EODC, see our Claim EPCG in 2026 guide and the EXIM Licences service.
Public Notice No: 13/2015-2020 Dated. 09thJune, 2022
Issued By. DGFT
Subject : Amendments in Chapter 5 of the HBP 2015-20 related to Export Promotional Capital Goods Scheme to reduce Compliance Burden and enhance Ease of doing Business -reg.
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DGFT hereby makes the following amendments in Chapter 5 of the HBP 2015-20 with immediate effect and are applicable for EPCG Authorizations issued under FTP 2015-20.
| Existing Provision | Revised Provision |
| 5.15 Annual reporting of EO fulfillment Authorisation holders shall submit to RA concerned by 30th June of every year, a report on fulfillment of Export obligation through online. Such a report shall contain details such as Shipping bill / GST invoice number, date of export / supply, description of product exported / supplied, and FOB / FOR value of export / supply for both specific as well as average export obligation. Any delay in filing such an annual report shall be regularised on payment of Rs. 5000/- late fees for each financial year per authorisation. | 5.15 Annual reporting of EO fulfillment Authorisation holders shall submit to RA concerned by 30th June of every year, a report on fulfillment of Export obligation through online. Such a report shall contain details such as Shipping bill / GST invoice number, date of export / supply, description of product exported / supplied, and FOB / FOR value of export / supply for both specific as well as average export obligation. Any delay in filing such an annual report shall be regularised on payment of Rs. 5000/- late fees for each financial year per authorisation. The time limit to file returns for the year 2022-23 is extended till 30-9-2022. Late fees of ? 5000/- under this para is applicable for the returns due to be filed from the year 2022-23 onwards. |
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