Export Obligation Discharge Certificate (EODC): Process and Timeline

An Export Obligation Discharge Certificate (EODC) is issued by the DGFT to formally close an exporter's obligation under schemes like Advance Authorisation or EPCG (Export Promotion Capital Goods), once the exporter proves the required export value has been achieved. Without an EODC, the authorisation remains open — and the duty benefit availed can later be clawed back with interest and penalty.

Why EODC matters

Schemes like Advance Authorisation (duty-free import of inputs for export production) and EPCG (concessional-duty import of capital goods against an export obligation) grant upfront duty benefits on the condition that a specified export value is achieved within a set period — EODC is the proof that this condition has been fulfilled, closing the file with customs and DGFT.

Documents required to apply for EODC

• Copy of the original authorisation (Advance Authorisation or EPCG license)
• Shipping bills evidencing the exports made against the obligation
• Bank Realisation Certificates (BRC) or e-BRC confirming export proceeds were actually received
• Statement of exports showing fulfilment of the value/quantity obligation
• Installation certificate (for EPCG, confirming the imported capital goods were installed and used)

Process and timeline

1. Compile export documentation proving the obligation has been met (fully or in specified instalments)
2. File the EODC application online via the DGFT portal
3. DGFT verifies the shipping bills and BRC data (often auto-validated against customs/bank data)
4. EODC is issued once the obligation is confirmed discharged, typically within a few months for complete, clean applications

What happens if the export obligation isn't met on time

The exporter can apply for an extension (with justification) or, failing that, must pay back the duty saved — with interest — and may face penalty action for non-fulfilment, which can also affect the business's standing for future export incentive schemes.

Why many exporters miss this step

Businesses often complete the required exports but forget to formally close the authorisation with an EODC — leaving an open obligation on DGFT's records that can resurface years later as a compliance issue or block future scheme applications.

Holding an open Advance Authorisation or EPCG license? Our export compliance team prepares and files your EODC application.