Export obligations: do not confuse import validity with the EO deadline
Import validity and export-obligation periods are different. Check the scheme, authorisation conditions and applicable extensions before calculating a deadline.
The import-validity date is not automatically the export-obligation deadline. The reviewed DGFT Handbook version distinguishes a 12-month import validity for Advance Authorisation from an 18-month base export-obligation period. It also contains exceptions and extension provisions. This is a dated reference, not a substitute for checking subsequent amendments and the actual authorisation.
The earlier article asserted a general reduction to 12 months without a supporting primary notice. That assertion has been withdrawn. Do not apply an Advance Authorisation timeline to EPCG or another scheme merely because both involve duty relief.
Build an authorisation register with issue date, import validity, EO period, block-wise requirements where relevant, amendments, extensions and supporting export evidence. Reconcile shipping bills and realisation records before seeking discharge. If the obligation is short, obtain scheme-specific advice on extension or regularisation and the applicable duty, interest and fees; a universal penalty calculation is unsafe.
Questions we are getting
Is import validity the same as the export-obligation period?
No. They govern different requirements. Read both dates and any extensions in the authorisation and applicable scheme rules.
Was a blanket 12-month EO rule verified?
No. The earlier statement has been withdrawn. Check the relevant scheme, current notices and your authorisation before relying on a deadline.
Primary reference
Reviewed 2 October 2026. Historical references are labelled; confirm subsequent amendments before acting.