CBIC Issues Guidelines for Authentication and Forwarding of EDFs at
Non-EDI Customs Locations
Ř In the case of Non EDI Port, Commissioner of
Customs to Forward EDFs (Export Declaration Forms) to AD Directly by Email
A formal mechanism has been prescribed for authentication
and forwarding of EDFs for exports through Non-EDI Customs locations, with
preference for electronic transmission to ADs to enhance security and minimise
misuse/forged documentation.
·
Background: The instruction follows the Foreign
Exchange Management (Export and Import of Goods and Services) Regulations, 2026,
which came into force from 01 October 2026.
·
Export Declaration Form (EDF):
Exporters are required to furnish an EDF to the specified authority for
authentication, with the Commissioner of Customs in the DTA being one such
authority.
·
Full Export Value: The EDF
must specify the amount representing the full export value of the goods
at the time of export.
·
EDI Ports: For exports through an EDI
port, the EDF will be deemed to have been submitted as part of the Shipping
Bill.
·
Non-EDI Ports: For exports through a Non-EDI
Customs location, the duly authenticated EDF is required to be forwarded
by the specified authority to the respective Authorised Dealer (AD).
·
Physical EDF: Physical EDFs furnished by
exporters are to be received and duly authenticated by the specified
authority.
·
Forwarding to AD: The
authenticated EDF must thereafter be forwarded to the respective Authorised
Dealer.
·
Electronic Transmission: As far
as practicable, authenticated EDFs should be transmitted electronically from
the official Government email address of the specified authority to the
concerned AD, to minimise the risk of misuse or forged documents.
·
Record Maintenance: Customs
formations may establish suitable internal arrangements for maintaining records
of EDFs authenticated and forwarded to ADs.
·
Implementation: Commissioners of Customs are
required to identify Non-EDI Customs locations under their jurisdiction
and ensure that this mechanism is operational from 01 October 2026.
·
RBI Nodal Point: RBI is arranging a single
nodal point of Authorised Dealers for receiving authenticated EDFs. Details
will be circulated once communicated by RBI.
[CBIC
Instruction No.: 19/2026-Customs dated 05 October 2026]
Subject: Authentication
and forwarding of Export Declaration Forms (EDFs) at Non EDI Customs
locations.
Kind
attention is invited to the Foreign Exchange Management (Export and Import of
Goods and Services) Regulations, 2026, which
come into effect from 01.10.2026.
2.
Under the said Regulations, an exporter is required to furnish an Export
Declaration Form (EDF) to the specified authority for authentication. The
Commissioner of Customs in the Domestic Tariff Area (DTA) is one of the
specified authorities for this purpose. Further, in terms of Regulation 3(1) of
the said regulations, an exporter of goods shall furnish to the specified
authority, a declaration in the Export Declaration Form (EDF) specifying the
amount representing the full export value of goods, at the time of export.
Further, an EDF in respect of goods exported through an Electronic Data
Interchange (EDI) port shall be deemed to have been submitted as part of the
Shipping Bill. In the case of export of goods through a Non-EDI port,
Regulation 3(3) provides that the duly authenticated EDF is required to be
forwarded by the specified authority to the respective Authorised Dealer (AD).
3.
Accordingly, the concerned Commissioners of Customs shall ensure EDFs are
transmitted to the respective Authorised Dealer. In respect of Non-EDI Customs locations it should
be noted that,-
i. physical EDFs
furnished by exporters are received and duly authenticated by the specified
authority, as prescribed under the applicable Regulations;
ii. the
authenticated EDF is thereafter forwarded to the respective Authorised Dealer
mentioned m the EDF;
iii. as
far as practicable, the authenticated EDF should be transmitted electronically
from a single official Government e-mail address of the specified authority to
the concerned Authorised Dealer, in order to minimise the risk of misuse or
submission of forged documents; and
iv. suitable
internal arrangements may be put in place for maintaining a record of the EDFs
authenticated and forwarded to the Authorised Dealers.
4.
The concerned Commissioners of Customs shall identify the Non-EDI Customs
locations under their jurisdiction and ensure that the above mechanism is
operational with effect from 01.10.2026, i.e. the date from which the Foreign
Exchange Management (Export and Import of Goods and Services) Regulations, 2026
come into force.
5.
RBI has also informed that it is arranging a single nodal point of Authorised
Dealers for receiving authenticated EDFs. Details of the said nodal point, once
communicated by RBI, may accordingly be circulated to the concerned formations
for necessary action.
6.
The above directions may be brought to the notice of all concerned officers at
the Non EDI Customs locations under your jurisdiction for strict compliance.
7.
The difficulties, if any, may be brought to the notice of the Board.
F.
No. 450/25/2013-Cus IV