Government of India operationalised rules for inventory-based cross-border e-commerce exports

Government of India operationalised rules for inventory-based cross-border e-commerce exports

¨     Government of India operationalised rules for inventory-based cross-border e-commerce exports.

¨     The framework was implemented by the Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce and Industry.

¨     It was notified through Notification No. 27/2026-27 and Public Notice No. 25/2026-27.

¨     The framework is part of the Foreign Trade Policy (FTP) 2023.

¨     The rules allow e-commerce companies with foreign investment to undertake export-only inventory operations.

¨     Such operations must be carried out through a registered Exporter-on-Record (EOR).

¨     An EOR can procure goods from Sellers-on-Record (SORs) only against confirmed export orders.

¨     The rules prohibit speculative inventory build-up.

¨     The framework applies to cross-border e-commerce exports, where goods sold through digital platforms are shipped directly to overseas buyers.

¨     The framework is limited to export activities and does not permit domestic retail inventory operations.

¨     EORs must register with the DGFT through Aayaat Niryaat Form (ANF) 9A.

¨     EORs must identify, segregate, and maintain export inventory through a digital repository.

¨     The digital repository ensures traceability of export inventory.

¨     EORs are responsible for export documentation and customs formalities.

¨     They must also ensure destination-country regulatory compliance, product testing, and certification.

¨     Other responsibilities include packaging, labelling, fulfilment, logistics, and reverse logistics.

¨     Reverse logistics covers the return of rejected or undelivered goods.