This Standard Operating Procedure (SOP) outlines the comprehensive process for providing DGFT (Directorate General of Foreign Trade) services, from client onboarding to the final submission of documents. It begins with an overview of services, including IEC registration, Advance Authorisation, and EPCG schemes. The client onboarding process is detailed, starting with an initial needs assessment and concluding with the execution of an engagement letter. The SOP then breaks down the specific steps for key services like IEC registration, explaining how to use the DGFT portal and what documents are required. It also provides guidance for complex schemes such as Advance Authorisation and EPCG, which require careful tracking of export obligations and detailed documentation. The document covers the process for claiming incentives under schemes like RoDTEP/RoSCTL, ensuring that shipping bills and export data are properly verified. The SOP concludes by outlining protocols for client communication, risk management, and internal controls for the service provider to ensure accuracy and timely delivery of services.
Standard Operating Procedure (SOP) – DGFT Services
1. Scope of DGFT Services Offered
| Service Category | Description |
| IEC Registration/Modification | Application and updates for Importer Exporter Code |
| Advance Authorisation Scheme | Duty-free import of inputs for export production |
| EPCG Scheme | Duty-free capital goods imports against export obligation |
| MEIS/SEIS (Now Phased Out) | Old schemes – still relevant for past claims |
| RoDTEP/RoSCTL | Claiming rebate on taxes for exporters |
| Status Holder Certification | Recognition as Export House, Star Export House, etc. |
| Duty Credit Scrip Management | Help in transfer, use, or surrender of scrips |
| DGFT Liaison | Query resolution, appeal filing, and policy clarification support |
2. Client Onboarding Process
| Step | Task | Responsibility | Remarks |
| 2.1 | Initial meeting to assess client needs | Partner / Sr. Consultant | |
| 2.2 | Determine eligibility and applicable schemes | DGFT Specialist | Based on business type |
| 2.3 | Collect KYC and basic business documents | Client Relations Exec | See checklist below |
| 2.4 | Execute Engagement Letter & NDA | Partner | |
| 2.5 | Create client file (physical/digital) | Admin / IT | Separate folder per client |
Documents Required (Common):
- PAN & Aadhaar of promoter/partner/director
- Business PAN, GST, and CIN (if company)
- Cancelled cheque
- Address proof
- Digital signature (Class 3 DSC)
3. IEC Registration / Modification
| Step | Action | Platform | Timeline |
| 3.1 | Log into DGFT portal (https://www.dgft.gov.in/) | Client/Consultant | 1 Day |
| 3.2 | Fill application for IEC / edit existing details | “IEC Services” module | |
| 3.3 | Upload documents, verify PAN-based authentication | Aadhaar OTP / DSC | |
| 3.4 | Pay government fee (₹500 as of date) | Online payment | |
| 3.5 | Download e-IEC Certificate upon approval | Email/DGFT portal | 1–3 Days |
4. Advance Authorisation / EPCG Scheme
Advance Authorisation
| Step | Activity | Responsibility |
| 4.1 | Identify eligible products and HSN codes | Technical + DGFT Team |
| 4.2 | Prepare application with Bill of Materials (BoM) or SION norms | CA Firm DGFT Analyst |
| 4.3 | File online application on DGFT portal | With DSC authentication |
| 4.4 | Monitor status & liaise for deficiency response | Compliance Officer |
| 4.5 | Obtain licence with conditions & track export obligation | Maintain compliance calendar |
EPCG Scheme
| Step | Action | Notes |
| 4.1 | Check capital goods eligibility and import requirement | |
| 4.2 | Draft application with supporting documents | Includes project report |
| 4.3 | File with 6x export obligation calculation (based on duty saved) | Track obligation over 6 years |
| 4.4 | File regular progress reports with DGFT (EO fulfilment) | Annually |
5. Duty Credit Scrips / RoDTEP / RoSCTL
| Step | Activity | Responsibility |
| 5.1 | Collect shipping bill and EDI port data from client | Client / CHA |
| 5.2 | Map export items to eligible rebate rates under RoDTEP | DGFT Research Analyst |
| 5.3 | File claims on ICEGATE/DGFT portal or verify auto-generated scrip | Specialist |
| 5.4 | Download and maintain scrip records, track usage or sale |
6.Annual Reporting & Maintenance
| Compliance | Platform | Due Date |
| EPCG Annual Report | DGFT portal | By 30th April |
| Export Obligation Fulfilment (EO Tracking) | Manual/DGFT upload | Ongoing |
| MEIS/SEIS Last Date for Past Claims | Depends on FY | Review current policy |
7. Client Communication & Documentation Protocol
| Type | Frequency | Format |
| Status Updates | Weekly / Ad-hoc | Email + Tracker |
| Document Checklist Request | Start of assignment | Email/Google Form |
| Filing Confirmation | After each step | PDF via email |
| Master Compliance Sheet | Monthly update | Excel |
8. Risk Management & Escalation
| Risk Area | Control Step |
| Delayed document collection | Auto-reminder system via email/WhatsApp |
| Rejection of DGFT application | Pre-audit before submission, client sign-off |
| Export obligation not fulfilled | EO tracking dashboard with alerts |
| Incorrect claim under RoDTEP/SEIS | HSN & shipping bill verification |
Checklist of Documents – Scheme-wise
| Service | Required Documents |
| IEC | PAN, Aadhaar, Address proof, Cancelled cheque, DSC |
| Advance Authorisation | GST, PAN, IEC, SION norms, BoM, export contract, shipping data |
| EPCG | Project report, past export data, machinery invoice, IEC |
| RoDTEP / RoSCTL | Shipping bill, EDI data, IEC, DGFT digital certificate |
| Status Holder | Past export performance certificate from CA |
Internal Controls for CA Firm
| Area | Control Measure |
| Filing access | Use DSC & login credentials with multi-user tracking |
| Client folder structure | Standardized digital folder naming convention |
| Deadline monitoring | Use project management tool (Trello, ClickUp, Excel) |
| Quality Check | Dual review before final submission |
| Staff accountability | Assign clear ownership per service & client |
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