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Export Obligation Reduced Proportionately for EPCG Licenses in FY 2024-25

TaxIntelHub · 13 April 2026

The DGFT has reduced the export obligation proportionately for EPCG licenses for FY 2024-25, providing relief to exporters facing challenges.

The Directorate General of Foreign Trade (DGFT) has announced a proportionate reduction in export obligations for Export Promotion Capital Goods (EPCG) licenses for the fiscal year 2024-25. This measure addresses challenges faced by exporters who were unable to meet their original export targets due to unforeseen circumstances or changes in the global trade landscape. The decision aims to support exporters in maintaining their competitiveness and complying with trade regulations. The reduced obligation is calculated based on actual export performance during the relevant period. This move provides immediate relief to businesses that have invested in capital goods to enhance their production capabilities and contribute to the country's export growth. Failure to meet the adjusted export obligation could still attract penalties or necessitate payment of duties proportionate to the shortfall.

This action relates to the Foreign Trade Policy and the conditions attached to EPCG licenses issued under it. Failure to meet export obligations under the EPCG scheme can trigger penalties and recovery of customs duties that were initially exempted, impacting the exporter's financial position and compliance record. This highlights the importance of accurately monitoring and reporting export performance to avoid potential legal and financial repercussions.

The proportionate reduction acknowledges the practical difficulties faced by exporters and signals a pragmatic approach from the DGFT. However, businesses should meticulously document their export performance and the basis for claiming the reduced obligation to avoid potential disputes during audits or assessments. Taxpayers should also seek legal advice on how to report this.

DGFT Notification [Awaiting specific notification number]
DGFT reduced export obligation for EPCG licenses.
Applicable for FY 2024-25.
Reduction is proportionate to actual export performance.

This reduction provides immediate relief to exporters struggling to meet obligations, potentially preventing penalties and duty demands. It allows businesses to better manage their export commitments in a volatile global market.

Action Required
Exporters should assess their export performance for FY 2024-25 and calculate their revised export obligation based on the DGFT's guidelines.
1 Calculate revised export obligation based on DGFT guidelines.
2 Document export performance meticulously.
3 Consult with a customs expert to ensure compliance.
4 Report revised obligation accurately in relevant filings.
How is the reduced export obligation calculated for EPCG licenses?
The reduced export obligation is calculated proportionately based on the actual export performance of the EPCG license holder during the relevant period, as per DGFT guidelines.
What happens if I still cannot meet the reduced export obligation?
Failure to meet the reduced export obligation may result in penalties, including the payment of customs duties that were initially exempted under the EPCG scheme.

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