DGFTFor: Business, Investor
UIN dropped for export factoring support, IEC now the only identifier
DGFT Trade Notice 32/2026-27 removes the declaration of intent and UIN for Alternative Trade Instruments support under EPM. Exporters are tracked by IEC, and MSMEs can claim this alongside interest subvention, with conditions.
Summary by TaxSavvy. Read the official notice.
Read the official notice (opens DGFT trade notices in a new tab)In short: FPAC
- Facts
- Trade Notice No. 32/2026-27 dated 26th October, 2026 amends Trade Notice No. 25/2025-26 dated 20th February, 2026: UIN and Intent to Claim Form are deleted, factoring modalities M1, M2 and M3 with filing triggers are specified, and the claim and disbursal steps on dgft.gov.in are elaborated.
- Provisions and law
- Annexure-II paras 2, 3(c), 4(i), 6 and 6(b) and Annexure-IV paras (a) to (f) of Trade Notice No. 25/2025-26; read with Trade Notice No. 20/2025-26 dated 02.01.2026; Foreign Trade (Development and Regulation) Act, 1992 for recovery and penal action.
- Analysis
- The Factor uploads transaction data within one month of the filing trigger, the exporter reviews records under Services, Export Promotion Mission, Support for Alternative Trade Instruments, Apply for Claim of Support, and files consolidated monthly claims not later than two months from upload; subvention is credited to the bank account linked to the IEC. Eligibility runs from the date of export shown by the EGM filing date, for exports on or after February 20, 2026.
- Conclusion
- Exporters using factoring should drop UIN-based paperwork, verify Factor-uploaded records against their IEC and file claims monthly within the two month window.
What to do
- InformationCheck that your IEC details and the linked bank account on dgft.gov.in are correct, and list export factoring transactions on or after February 20, 2026 with EGM filing dates.
- DiscussionConfirm with your Factor which modality applies, M1, M2 or M3, and ensure no invoice is claimed under both this support and post-shipment interest subvention under Trade Notice No. 20/2025-26.
- FormsLog in to dgft.gov.in, go to Services, Export Promotion Mission, Support for Alternative Trade Instruments, Apply for Claim of Support, disable ineligible records and file the claim with digital authentication.
- DeliverablesKeep the filed claim acknowledgement and a reconciliation of Factor-uploaded records, so sanctioned subvention credits to the IEC-linked bank account without duplicate claim risk.
Steps follow IDFD: Information, Discussion, Forms, Deliverables.
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See the serviceOfficial source: DGFT trade notices, “Amendments and Clarifications to the Guidelines for Support for Alternative Trade Instruments under Export Promotion Mission (EPM) – Niryat Protsahan”. This summary is general information, not advice for your case. The official notice is the final word.