By Vikrant Rana and Apalka Bareja
Public Notice No. 25/2026-27, dated August 5, 2026, Directorate General of Foreign Trade
INTRODUCTION
The Directorate General of Foreign Trade (“DGFT”), Department of Commerce, Ministry of Commerce & Industry, has issued Public Notice No. 25/2026-27 dated August 5, 2026 (the “Public Notice”)[1], notifying the operational procedures for the Inventory-Based Cross-Border E-Commerce Facilitation Framework (the “Framework”) under Chapter 9 of the Handbook of Procedures, 2023[2]. The Public Notice has been issued in exercise of powers conferred under Paragraph 1.03 and Paragraph 2.04 of the Foreign Trade Policy, 2023[3], and takes immediate effect.
Alongside the procedural framework, DGFT has introduced Aayaat Niryaat Form (ANF) 9A for registration of “Exporters-on-Record” (“EOR”), placed at Annexure-I to the Public Notice. The Framework is directly relevant to exporters acting as Exporters-on-Record, to sellers supplying goods for cross-border e-commerce exports (“Sellers-on-Record”), and to the e-commerce platforms through which such exports are undertaken.
BACKGROUND
The Public Notice operationalises the Inventory-Based Cross-Border E-Commerce Facilitation Framework by inserting detailed procedures into Chapter 9 of the Handbook of Procedures, 2023, covering registration, inventory management, seller visibility, reverse logistics, compliance certification, and dispute resolution. The Framework introduces the role of the “Exporter-on-Record” as the registered entity responsible for compliance under the Framework, and the “Seller-on-Record” as the entity supplying goods for export through the Exporter-on-Record.
Registration as an Exporter-on-Record is undertaken through ANF-9A, to be submitted along with the documents specified in Annexure-I to the Public Notice.
KEY REGULATORY REQUIREMENTS
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Registration and Amendment (Paragraph 9.03)
- An application for registration as an Exporter-on-Record is to be made in ANF-9A, along with the documents specified therein.
- Any change in the particulars furnished at the time of registration must be intimated to DGFT within 30 days of such change, through a revised ANF-9A. DGFT may, on receipt of such intimation, examine continued eligibility and confirm, modify, suspend or cancel the registration.
- A digital repository (maintained as per Paragraph 9.16 of the Foreign Trade Policy) must be accessible to DGFT and other authorised authorities, remain operational irrespective of the number of locations at which Export Inventory is held, and link procurement records, GST invoices and export documents of the Exporter-on-Record to the records of each Seller-on-Record.
Inventory and Compliance Obligations of the Exporter-on-Record (Paragraph 9.03)
- The Exporter-on-Record must ensure that goods held in Export Inventory match the descriptions, specifications, and quality parameters declared by the Seller-on-Record.
- The Exporter-on-Record is solely responsible for ensuring that goods held in Export Inventory, prior to export, comply with all applicable laws, regulations, and requirements of the destination country, including testing, inspection, certification, accreditation, registration, licensing, approvals, and conformity assessments, as well as labelling, packaging, marking, product information, safety warnings, and other product presentation or market access requirements.
- The administrative charge referred to in Paragraph 9.17(iv) of the Foreign Trade Policy is capped at 10% of the gross amount of Export Rebates and Refunds.
- Seller-attributable Export Benefits must be disbursed to the Seller-on-Record within 30 days of receipt of Export Rebates and Refunds by the Exporter-on-Record.
- DGFT may review the process and modalities for claiming Export Rebates and Refunds during the pilot phase.
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Rights and Visibility of the Seller-on-Record (Paragraph 9.04)
- The Exporter-on-Record must provide each Seller-on-Record with access to consolidated digital records of Export Inventory management and segregation pertaining to goods supplied by that Seller-on-Record.
- Such digital records must, at a minimum, include the final sale price to the buyer outside India, order status, and shipment tracking details and destination country.
- The Exporter-on-Record must ensure that the identity of the manufacturer or brand owner of the goods (and, where different, the identity of the Seller-on-Record) is appropriately disclosed to the buyer through the product listing or such other means as may be applicable.
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Reverse Logistics and Returned Consignments (Paragraph 9.05)
- Goods received from a Seller-on-Record that fail to meet the required descriptions, specifications, or quality parameters must be returned within 7 days of acceptance or deemed acceptance by the Exporter-on-Record.
- Returned or rejected consignments received from buyers outside India must be re-exported, returned to the Seller-on-Record, or disposed of by destruction or other agreed means, not later than 30 days from the date of receipt of such consignment in India.
- Terms governing cancellation, return or rejection of the export order, repair, re-export, destruction or disposal of goods must be explicitly defined in the agreement between the Seller-on-Record and the Exporter-on-Record, and must be fair, transparent, and verifiable.
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Compliance Certification (Paragraph 9.06)
- The Exporter-on-Record must obtain, from an independent Chartered Accountant, Cost Accountant, or such other professional as DGFT may specify, a certificate confirming compliance with obligations relating to maintenance and segregation of Export Inventory, prohibition on domestic diversion of Export Inventory (including returned or rejected consignments), seller visibility and brand disclosure, payment settlement (including the Export Rebates and Refunds disbursement period), accuracy of Export Rebates and Refunds apportionment calculations, and handling and disposal of returned or rejected consignments.
- The certificate of compliance must be furnished to DGFT within 90 days from the end of each financial year (or at such other intervals as DGFT may prescribe), and the Exporter-on-Record must provide all books of account, records, and assistance reasonably required for its completion.
- Records relating to operations under the Framework must be maintained and preserved for five years from the end of the financial year in which the Export Inventory concerned is finally exported, re-exported, returned, rejected, destroyed, or otherwise disposed of — an obligation that survives cancellation, suspension, or voluntary surrender of EOR registration.
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Dispute Resolution (Paragraph 9.07)
- Disputes or grievances between the Exporter-on-Record and the Seller-on-Record may be referred to the Regional Authority of DGFT having jurisdiction, which must provide both parties a reasonable opportunity of being heard and endeavour to facilitate resolution within 30 days of receipt of the complaint, without prejudice to the parties’ rights under applicable law.
- Jurisdiction lies with the Regional Authority having jurisdiction over the place of business of the Seller-on-Record from which the supply forming the subject matter of the dispute was made.
- Unresolved disputes, or matters requiring further examination, may be referred to DGFT Headquarters, which may call for records, information, or comments before issuing administrative directions or recommendations.
- The Framework expressly preserves the rights of a Seller-on-Record that is a micro or small enterprise under the Micro, Small and Medium Enterprises Development Act, 2006, including the right to approach the Micro and Small Enterprises Facilitation Council under Section 18 of that Act.
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ANF-9A — Application for Registration as Exporter-on-Record
- General Information: IEC number, PAN, GSTIN, legal name and constitution of the Firm(Proprietorship/Partnership/LLP/Company/Others), CIN/LLPIN (if applicable), date of incorporation/registration, registered office address, and authorised signatory details.
- FDI and E-Commerce Entity Disclosure: percentage of foreign investment on a fully diluted basis (as on the date of application), name and country of foreign investors, and the name of, and nature of relationship with, the affiliated e-commerce entity.
- Export Particulars: annual total turnover and export turnover for the last three financial years, and proposed countries of export.
- E-Commerce Operations: name of each e-commerce platform through which exports are proposed and the nature of the applicant’s relationship with each (e.g., seller account, fulfilment partner, affiliate entity).
- Warehouse/Inventory Locations: address, GST registration, E-Commerce Export Hub (ECEH) status, approximate storage capacity, ownership (own/leased), and operator details for each location holding Export Inventory.
- Amendment to Registration Particulars: a dedicated section for amendments, covering changes in constitution, name, registered office, authorised signatory, shareholding/FDI, relationship with the e-commerce entity, warehouse/inventory locations, addition or deletion of e-commerce platforms, contact details, surrender of registration, or any other material change.
- Declaration: an undertaking as to accuracy of information, compliance with the Foreign Trade (Development & Regulation) Act, 1992[4], the Foreign Trade Policy, 2023[5], the Handbook of Procedures, 2023[6], the Customs Act, 1962[7], FEMA, 1999[8], and the CGST Act, 2017[9], and an acknowledgment that breach may attract cancellation or suspension of EOR registration, suspension or cancellation of the IEC, placement in the Denied Entity List under Paragraph 2.14 of the FTP, 2023, recovery of Export Rebates and Refunds with interest, and penal or prosecution proceedings under the FTDR Act, 1992.
- Documents to be submitted along with ANF-9A (Annexure-I): Board Resolution or Letter of Authorisation in favour of the authorised signatory; documentary evidence of the relationship between the applicant and the e-commerce entity (shareholding pattern, group structure chart, board composition); details of warehouse(s)/inventory location(s), including lease or ownership documents; and any other document as required.
Scanned copies of the completed application, along with the documents listed in Annexure-I, are to be submitted by email to ecommerce-dgft@gov.in.
ANALYSIS
For Exporters
Entities seeking to act as Exporters-on-Record under the Framework will need to register through ANF-9A and put in place the digital repository, inventory segregation, and record-linkage infrastructure mandated under Paragraph 9.03. The Exporter-on-Record bears sole responsibility for destination-country compliance (testing, certification, labelling, and market-access requirements) in respect of goods held in its Export Inventory, and is subject to defined timelines for disbursing Seller-attributable Export Benefits, handling returned or rejected consignments, and furnishing an annual compliance certificate from an independent Chartered Accountant or Cost Accountant. The consequences of non-compliance set out in the ANF-9A Declaration — including cancellation or suspension of EOR registration, action against the IEC, placement in the Denied Entity List, recovery of Export Rebates and Refunds with interest, and prosecution under the FTDR Act, 1992 — underscore the importance of robust internal compliance systems before undertaking operations under the Framework.
For Sellers-on-Record and E-Commerce Platforms
The Framework confers specific visibility and disclosure rights on Sellers-on-Record, including access to consolidated digital records covering final sale price, order status, and shipment tracking, as well as defined timelines for the return of non-conforming goods and disbursement of seller-attributable benefits. Sellers-on-Record that qualify as micro or small enterprises retain recourse to the Micro and Small Enterprises Facilitation Council notwithstanding the dispute resolution mechanism under Paragraph 9.07. E-commerce platforms and entities associated with them should note that the FDI and e-commerce entity disclosures sought under ANF-9A — including the nature of the applicant’s relationship with the affiliated e-commerce entity — will require Exporters-on-Record to furnish shareholding, group structure, and board composition details, and platforms may accordingly be called upon to support such disclosures as part of the registration or amendment process.
CONCLUSION
The Public Notice marks the operationalisation of a previously notified but unimplemented Framework, giving exporters, sellers, and e-commerce platforms engaged in cross-border e-commerce a concrete registration form, compliance architecture, and enforcement mechanism to work with. Given the pilot-phase language around Export Rebates and Refunds procedures under Paragraph 9.03(viii), further procedural clarifications from DGFT may follow. Entities intending to register as Exporters-on-Record, or to supply goods as Sellers-on-Record under this Framework, are advised to review their inventory management, disclosure, and record-keeping systems against the requirements outlined above.
For further information or assistance in relation to registration under the Inventory-Based Cross-Border E-Commerce Facilitation Framework, please reach out to S.S. Rana & Co.
[2] https://www.dgft.gov.in/CP/?opt=ft-procedures
[3] https://www.dgft.gov.in/CP/?opt=ft-policy
[4] https://www.indiacode.nic.in/bitstream/123456789/1947/1/A1992-22.pdf
[5] https://www.dgft.gov.in/CP/?opt=ft-policy
[6] https://www.dgft.gov.in/CP/?opt=ft-procedures
[9] https://cbic-gst.gov.in/pdf/CGST-Act-Updated-30092020.pdf