Relevant Paras of HBP 2023
| S.No. | Para No. | Subject |
| 1. | 5.12 of HBP | Calculation of Average Export Obligation |
| 2. | 5.17 of HBP | Relief in Average Export Obligation |
| 3. | 5.18 of HBP | Maintenance of Annual Average Export Obligation |
Relevant Paras of FTP 2023
| S.No. | Para No. | Subject |
| 1. | 5.01 (c) of FTP | Import under EPCG scheme shall be subjected to Average Export Obligation |
| 2. | 5.12 of FTP | Exemption from maintenance of average export obligation |
Relevant Appendix
| S.No. | Appendix No. | Subject |
| 1. | 5E | Computation of Annual Average Export Obligation under EPCG Scheme |