DGFT Revises Niryat Disha Guidelines, Raises MSME Reimbursement to ₹50 Lakh and Expands Eligible Certifications
The Directorate General of Foreign Trade (DGFT) has issued Trade Notice No. 09/2026-27 dated 1 July 2026, amending the Guidelines for Trade Regulations, Accreditation and Compliance Enablement (TRACE) under the Export Promotion Mission (EPM) – Niryat Disha to provide greater operational clarity. Financial assistance has been enhanced and differentiated, with Micro and Small Enterprises eligible for up to 95% reimbursement and Medium Enterprises up to 80%, while the maximum reimbursement limit has been increased from ₹25 lakh to ₹50 lakh per IEC per financial year, with higher support possible in exceptional cases. Reimbursements will now be released in two instalments, linked first to certification and later to exports. The reimbursement claim process has been split into RC-1 and RC-2, requiring proof of exports for the second instalment. The eligible certifications list has expanded to 462 entries, replacing the earlier Positive Lists, while new provisions allow recovery of the first instalment if export obligations are not fulfilled within two years.
Government of India
Ministry of Commerce and Industry
Department of Commerce
Directorate General of Foreign Trade
Vanijya Bhawan, New Delhi
Trade Notice No. 09/2026-27-DGFT | Dated: 01st July 2026
Subject: Amendments to the Guidelines for Trade Regulations, Accreditation and Compliance Enablement under Export Promotion Mission (EPM) – Niryat Disha – regarding
In continuation of Trade Notice No. 26/2025-26 dated 20th February 2026, the following amendments and insertions are hereby issued for operational clarity and certainty. These shall form part of the Guidelines for Trade Regulations, Accreditation and Compliance Enablement under Export Promotion Mission (EPM) – Niryat Disha, as issued earlier –
| Para No. | Existing Text | Revised / Inserted Text |
| Operational and Procedural Guidelines Para 1(c) | The Positive List and Priority Positive List (as detailed in Annexure-V and Annexure – VI) of such testing, inspections, certifications etc. shall be dynamic and shall be periodically reviewed for inclusion or exclusion of certifications based on stakeholder consultations, monitoring of international standards notifications, and trade facilitation considerations. | The List of Eligible Testing Inspections, and Certifications (Annexure-I to this Trade Notice) shall be dynamic and shall be periodically reviewed for inclusion or exclusion of certifications based on stakeholder consultations, monitoring of international standards notifications, and trade facilitation considerations. |
| Operational and Procedural Guidelines Para 2(b) | The level of assistance shall be uniform across all MSMEs (involved in international value chains), irrespective of classification as Micro, Small, or Medium enterprises. The maximum cumulative reimbursement admissible shall be ₹25 lakh per IEC per financial year. | The level of financial assistance shall be differentiated on the basis of MSME classification, as follows:
i. Micro and Small Enterprises: Up to 95% of the actual cost (net of applicable taxes, duties, and cess) or the notified ceiling, whichever is lower. ii. Medium Enterprises: Up to 80% of the actual cost (net of applicable taxes, duties, and cess) or the notified ceiling, whichever is lower. The maximum cumulative reimbursement admissible shall be ₹50 lakh per IEC per financial year. Cases requiring support exceeding ₹50 lakh may be considered on a case-to-case basis after detailed examination by the Sub-Committee. |
| Operational and Procedural Guidelines Para 2(c) | Reimbursement rates shall be as follows:
i. Positive List (Annexure-V): Up to 60% of the actual cost net of taxes, duties, cess etc or notified ceiling, whichever is lower. ii. Priority Positive List (Annexure-VI): Up to 75% of the cost net of taxes, duties, cess etc or notified ceiling, whichever is lower. |
Disbursement of approved support shall be made in two instalments:
i. 50% of the approved support shall be disbursed upon successful completion of certification and submission of the relevant certificate. ii. The remaining 50% shall be disbursed upon completion of exports linked to the relevant certification. |
| Operational and Procedural Guidelines Para 3(c) | Stage II – Reimbursement Claim (RC): After obtaining certifications, test reports, and compliance documents, the eligible entity shall file the Reimbursement Claim online, tagging the relevant IC(s) and enclosing:
i. Copy of the certificate / inspection report / test report. ii. Invoice and proof of payment. iii. Evidence of mandatory or |
Stage II – Reimbursement Claim (RC): The Reimbursement Claim shall be filed in two stages:
IIA – First Claim (RC-1): After obtaining certifications, test reports, and compliance documents, the eligible entity shall file the first Reimbursement Claim online, tagging the relevant IC(s) and enclosing: i. Copy of the certificate/ ii. Invoice and proof of payment. iii. Evidence of mandatory or IIB – Second Claim (RC-2): After demonstrating exports linked to the relevant certification, the eligible entity shall file the second Reimbursement Claim online, enclosing evidence of exports and proof of realisation linked to the relevant certification. |
| Operational and Procedural Guidelines Para 4(b) | Disbursements shall be made directly to the bank account specified in the IEC. | Disbursements shall be made directly to the bank account specified in the IEC, in two instalments as prescribed under Para 2(c) of the Operational and Procedural Guidelines. The first instalment shall be released upon successful completion of certification and submission of the relevant certificate. The second instalment shall be released upon submission of evidence of exports linked to the relevant certification. |
| Operational and Procedural Guidelines Para 5(a) | Where an applicant fails to submit a reimbursement application against their intent-to-claim within a period of 2 years, the claim shall automatically lapse. Further, such applicants shall be ineligible for claims for the next financial year period. | Where an applicant fails to submit a reimbursement application against their Intent-to-Claim within a period of 2 years, the claim shall automatically lapse. Further, such applicants shall be ineligible for claims for the next financial year period.
Where the first instalment of disbursement has been made under Para 2(c)(i) Operational and Procedural Guidelines, the applicant shall submit evidence of exports linked to the relevant certification within 2 years of such disbursement, failing which the second instalment shall lapse, and the first instalment may be subject to recovery. |
| Governance Structure Para 1(e) | a. The Sub-Committee shall, inter alia, recommend:
i. The level and applicable ceilings of financial assistance under TRACE. ii. Inclusion, revision, or deletion of entries in the Positive List of Certifications under TRACE as specified at Annexure-V, iii. The Priority Positive List of Certifications as specified in Annexure-VI; and iv. List of tariff lines eligible for support to Merchant Exporters under TRACE, as specified in Annexure-VII. |
a. The Sub-Committee shall, inter alia, recommend:
i. The level and applicable ceilings of financial assistance under TRACE. ii. Inclusion, revision, or deletion of entries in the list of eligible testing, inspections, and certifications. iii. List of tariff lines eligible for support to Merchant Exporters under TRACE, as specified in Annexure-VII. |
| ANNEXURE-V to the TRADE NOTICE Positive List of Testing, Inspections, Certifications Eligible for TRACE | Positive List of Testing, Inspections, Certifications Eligible for TRACE | List of Eligible Testing, Inspections, and Certifications under Trade Regulations, Accreditation and Compliance Enablement. The list has expanded to 462 entries (Annexure-I to this Trade Notice) |
2. All other provisions of Trade Notice No. 26/2025-26 dated 20th February 2026 shall remain unchanged. This Trade Notice is issued with the approval of the Competent Authority.
(A G Subramanian)
Deputy Director General of Foreign Trade
{Issued from File No. 01/02/33/AM-26/EPM}
