DGFT Launches Digital Module for Post Export EPCG Scrip Processing: Trade Notice No. 02/2026-27 Explained
Background and Context
The Directorate General of Foreign Trade (DGFT), functioning under the Ministry of Commerce and Industry, has rolled out a significant digital initiative aimed at resolving long-standing operational challenges faced by exporters holding Post Export EPCG authorisations. Through Trade Notice No. 02/2026-27 dated 21st April 2026, DGFT has formally activated an online module on its portal to facilitate the electronic issuance, re-issuance, and validity extension of Post Export EPCG Duty Credit scrips.
This development comes in direct response to persistent grievances submitted by Post Export EPCG authorisation holders who encountered practical difficulties in utilising scrips that had been issued in manual or offline mode by the Regional Authorities (RAs). The transition to a fully digital workflow is expected to eliminate bottlenecks that previously delayed or disrupted the utilisation of EPCG scheme benefits by the exporter community.
What Is the Post Export EPCG Scheme?
The Export Promotion Capital Goods (EPCG) Scheme is a trade facilitation mechanism that allows importers to bring in capital goods at concessional or zero customs duty, subject to fulfillment of export obligations. Under the Post Export EPCG variant, duties are paid upfront at the time of import, and a Duty Credit Scrip is subsequently issued to the exporter upon fulfillment of the prescribed export obligation. This scrip can then be used to offset customs duties on future imports.
The core challenge in recent years has been the manual issuance of such scrips by Regional Authorities, which created significant friction when exporters attempted to utilise these scrips at ports and customs stations through ICEGATE — the electronic data interchange platform managed by the Central Board of Indirect Taxes and Customs (CBIC).
The Digital Solution: Online Module on DGFT Portal
To address this systemic gap, DGFT has developed and deployed a dedicated online module on its official portal. This module serves a dual purpose:
- It enables authorisation holders (exporters) to submit requests electronically for issuance, re-issuance, or revalidation of their Post Export EPCG Duty Credit scrips.
- It empowers Regional Authorities to examine, approve, and generate scrips entirely within the digital ecosystem, which are then transmitted directly and seamlessly to ICEGATE.
The seamless data exchange between DGFT and ICEGATE is the cornerstone of this initiative. Once a scrip is electronically generated and transmitted, exporters can proceed with utilisation at customs ports without the complications associated with physically presented or manually recorded scrips.
Key Takeaway: The online module bridges the gap between DGFT's authorisation processing and ICEGATE's customs utilisation infrastructure, enabling end-to-end digital processing of Post Export EPCG scrips.