Paragraphs 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraphs 2.20 to 2.22 of the Handbook say when an authorisation that has run out of time can be revalidated and by whom, and paragraphs 2.23 to 2.28 say how a duplicate is issued if the physical copy is lost. This is a Handbook-only article: the Policy rules on validity are in paragraphs 2.10 to 2.13, explained in a separate article, and no Policy paragraph sits against these paragraphs.
The procedure is taken from Chapter 2 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Public Notices and Trade Notices should be checked before you act. The Handbook is notified under paragraph 1.03 of the Policy; see section 6 of the Foreign Trade (Development and Regulation) Act, 1992; the Policy itself is made under section 5 of the Act. The paragraph on revalidation applies to non-SCOMET items. For restricted-item authorisations that must be revalidated, our restricted items import and export licence service can help.
An import authorisation can be revalidated on merits for six months from expiry, and an export authorisation for six months at a time, up to 12 months, by the DGFT (Headquarters) (paragraph 2.20(a), (b)). Where the delay arose because the authorisation was not transmitted to the Customs server within fifteen working days or was rejected with an error code, revalidation is allowed for the period of delay or six months, whichever is less, without fee (paragraph 2.20(d)). A duplicate of a lost physical copy is applied for with a self-declaration as in Appendix 2M, and its validity is co-terminus with the original (paragraphs 2.23, 2.27).
Paragraph 2.20: revalidation
(a) Import authorisation. It may be revalidated on merits for six months from the date of expiry of validity, by the DGFT (HQ).
(b) Export authorisation. It may be revalidated on merits for six months at a time, up to a maximum of 12 months, by the DGFT (HQ).
(c) What cannot be revalidated. Revalidation of an authorisation or duty credit scrip that is transferable without restriction, and of a stock and sale authorisation (excluding SCOMET items), is not permitted unless the validity expired while the authorisation was in the custody of the Customs authority, Regional Authority or a Government authority.
(d) Revalidation without fee for delay. Revalidation of an authorisation or duty credit scrip is also allowed, without charging any fee, for the period of delay (the period for which the holder was unable to use it) or six months, whichever is less, for these reasons:
- the authorisation or scrip, or any amendment, could not be transmitted to the Customs server within fifteen working days from the date of issue or amendment;
- the authorisation or scrip was rejected by the Customs server with an error code; or
- a request for waiver of bond or EODC was not considered within the period specified under paragraph 11.10 of the Handbook, where a complete application had been submitted within the validity of the authorisation.
In such cases revalidation is allowed from the date of endorsement for the period of delay or six months, whichever is less. The paragraph gives a worked example: an authorisation with an initial validity of 12 months is issued on 01.04.2017, transmitted to the Customs server on 01.04.2017 by the DGFT server, but accepted by the Customs server only on 31.10.2017. The holder loses 7 months, with 5 months of validity left. The RA allows revalidation for six months, the 5 months of validity being subsumed, from the date of endorsement.
The conditions that go with this relief are:
- the applicant submits the request for endorsement along with a screen shot of the DGFT server and the Customs server in support of the claim, and the RA verifies them before allowing revalidation;
- the request must be made to the concerned RA within a month from the date of final acceptance of the authorisation or scrip in the Customs server; and
- these provisions do not apply where the holder had a clear six months in hand for utilisation.
The time limit of the time-bound disposal of applications in paragraph 11.10 is explained in our article on the Citizen's Charter and time limits.
Paragraphs 2.21 and 2.22: authority and application
Under paragraph 2.21, revalidation under paragraph 2.20 is permitted under specific orders of the Head of the concerned office, and is at most up to the extent of the custody period. Under paragraph 2.22, the application is made to the office that issued the authorisation. Read together with paragraph 2.20(a) and (b), which name the DGFT (HQ), these paragraphs are printed as they stand; they do not say how the two sets of authority are to be reconciled, and none is attempted here.
Paragraphs 2.23 to 2.28: duplicate copies
| Paragraph | What it provides |
|---|---|
| 2.23 | Where a physical copy of an authorisation, permission, licence or certificate is lost or misplaced, an application for a duplicate is made with a self-declaration as given in Appendix 2M, to the office where the original was issued |
| 2.24 | For an authorisation that is transferable without restriction, the duplicate is issued against: (i) an application with a fee equivalent to 10% of the duty saved or duty credit (of the unutilised balance); (ii) a copy of the FIR reporting the loss; and (iii) a self-declaration to indemnify the revenue loss which may be caused by issue of the duplicate |
| 2.25 | When an authorisation is lost by a Government agency and proof is submitted, the documents at (i) to (iii) of paragraph 2.24 are not required; revalidation is for six months from the date of endorsement |
| 2.26 | The Regional Authority obtains a report on utilisation of the authorisation from the Customs authority at the port of registration before issuing a duplicate for the balance unutilised |
| 2.27 | Validity of the duplicate is co-terminus with the original period; no request is entertained if the validity has expired |
| 2.28 | Paragraphs 2.26 and 2.27 apply to cases under both paragraphs 2.23 and 2.24 |
Appendix 2M is named as the paragraph names it; its form is not described here. The fee is printed only in paragraph 2.24 (10% of the duty saved or duty credit of the unutilised balance), and no other fee is stated in these paragraphs.
A practical example
Sunset Orchard Exports, an invented firm, receives an Advance Authorisation, but a transmission problem means that the authorisation reaches the Customs server late. When the firm discovers this, part of its validity has been lost. Under paragraph 2.20(d) it applies to its Regional Authority within a month of final acceptance in the Customs server, with screen shots of the DGFT server and the Customs server, and the RA can allow revalidation from the date of endorsement for the period of delay or six months, whichever is less, without fee. Suppose that the firm instead misplaces the printed copy of an export authorisation: it applies to the issuing office with a self-declaration as in Appendix 2M under paragraph 2.23, the RA gets a utilisation report from the port of registration (paragraph 2.26), and the duplicate runs only to the original expiry date (paragraph 2.27). If the original had already expired, the request would not be entertained.
Need help with an expired or lost authorisation?
Revalidation depends on dates, on the reason for the delay and on proof from both servers. If you are facing an expired or lost authorisation, our team can help you with a restricted items import and export licence and prepare the application to the right office.
Key takeaways
- Import authorisations: revalidation for six months from expiry; export: six months at a time, up to 12 months (paragraph 2.20(a), (b)).
- Authorisations transferable without restriction and stock and sale authorisations are revalidated only if validity expired in official custody (paragraph 2.20(c)).
- Without-fee revalidation applies for transmission delay beyond fifteen working days, Customs rejection or an unconsidered bond/EODC request, on a request within a month of final acceptance (paragraph 2.20(d)).
- A duplicate is issued on a self-declaration (Appendix 2M); for a transferable authorisation, a fee of 10% of duty saved or credit, an FIR and an indemnity are also needed (paragraphs 2.23, 2.24).
- A duplicate is co-terminus with the original and not entertained after expiry (paragraph 2.27).
Read next
- Paragraphs 2.10, 2.12 and 2.13: terms, validity and date of reckoning of authorisation
- Paragraph 2.14: penal action and the Denied Entity List
- Paragraphs 1.31 and 1.32: MSME grievance committee, Citizen's Charter and time limits
- Section 9 of the Foreign Trade (Development and Regulation) Act, 1992: issue, suspension and cancellation of licence
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.