Inventory-based cross-border e-commerce framework made operational; ANF-9A notified for registration of Exporters-on-Record: DGFT Public Notice 25/2026-27
DGFT has inserted paras 9.03 to 9.07 in Chapter 9 of the Handbook of Procedures to operationalise the Inventory-based Cross-border E-Commerce Facilitation Framework, and notified ANF-9A for registration as Exporter-on-Record. The procedures cover inventory records, seller visibility, returns, a yearly compliance certificate and dispute resolution, with immediate effect.
Key facts
- Published
- 5 August 2026
- Section
- Foreign Trade
- What it is
- New facility
- In force
- With immediate effect from 5 August 2026
- Who it affects
- E-commerce export entities seeking registration as Exporter-on-Record, sellers and MSMEs supplying to them, Chartered Accountants and Cost Accountants
In 30 seconds
- Public Notice No. 25/2026-27 is dated 5 August 2026 and takes effect immediately.
- Registration as Exporter-on-Record is applied for in ANF-9A; scanned copies go by e-mail to ecommerce-dgft@gov.in.
- Any change in registration particulars must be intimated within 30 days in a revised ANF-9A.
- The administrative charge under Para 9.17(iv) of the FTP cannot exceed 10% of the gross amount of Export Rebates and Refunds.
- Seller-attributable export benefits must reach the Seller-on-Record within 30 days of the Exporter-on-Record receiving the rebates and refunds.
- A compliance certificate from an independent Chartered Accountant or Cost Accountant is due within 90 days from the end of each financial year; records to be kept for five years.
हिंदी में सार
DGFT ने Public Notice 25/2026-27 (5 अगस्त 2026) से Inventory-based Cross-border E-Commerce Facilitation Framework की प्रक्रिया Handbook of Procedures के अध्याय 9 (पैरा 9.03 से 9.07) में जोड़ी है और Exporter-on-Record के पंजीकरण के लिए ANF-9A अधिसूचित किया है। Exporter-on-Record का प्रशासनिक शुल्क Export Rebates और Refunds के 10% से अधिक नहीं हो सकता और विक्रेता का हिस्सा 30 दिन में देना होगा। हर वित्त वर्ष की समाप्ति के 90 दिन के भीतर CA या Cost Accountant का अनुपालन प्रमाणपत्र देना होगा।
What the Public Notice does
By Public Notice No. 25/2026-27 dated 5 August 2026, the Director General of Foreign Trade has inserted procedures for the Inventory-based Cross-border E-Commerce Facilitation Framework under Chapter 9 of the Handbook of Procedures, 2023, and introduced Aayaat Niryaat Form (ANF) 9A for registration of Exporters-on-Record, with immediate effect.
The new paragraphs at a glance
| Para | Subject | Main requirement |
|---|---|---|
| 9.03 | Registration, inventory management and operational obligations | Application in ANF-9A. Changes to be intimated within 30 days in a revised ANF-9A; DGFT may confirm, modify, suspend or cancel the registration. Digital repository to be accessible to DGFT and to link procurement records, GST invoices and export documents with each seller’s records |
| 9.04 | Rights and visibility of the Seller-on-Record | Seller to get access to consolidated digital records of its goods: final sale price to the buyer outside India, order status, shipment tracking details and destination country |
| 9.05 | Reverse logistics and returned consignments | Goods that fail the declared description, specification or quality to be returned to the seller within 7 days of acceptance or deemed acceptance. Consignments returned or rejected by buyers abroad to be re-exported, returned to the seller or disposed of within 30 days of receipt in India |
| 9.06 | Compliance certification | Certificate from an independent Chartered Accountant, Cost Accountant or other professional specified by DGFT, furnished within 90 days from the end of each financial year. Records kept for five years |
| 9.07 | Dispute resolution | Disputes between the two parties may go to the Regional Authority having jurisdiction over the seller’s place of business; it shall endeavour to facilitate resolution within 30 days |
Obligations of the Exporter-on-Record
- Ensure that goods held in Export Inventory match the descriptions, specifications and quality parameters declared by the Seller-on-Record.
- Be solely responsible for ensuring that those goods comply with the laws and requirements of the destination country — testing, certification and licensing, as well as labelling, packaging and safety warnings.
- Keep the administrative charge referred to in Para 9.17(iv) of the FTP within 10% of the gross amount of Export Rebates and Refunds.
- Disburse seller-attributable export benefits to the Seller-on-Record within 30 days of receiving the Export Rebates and Refunds.
- Disclose to the buyer the identity of the manufacturer or brand owner, and of the Seller-on-Record where it is a different person.
ANF-9A
The form asks for IEC, PAN and GSTIN; the percentage of foreign investment in the applicant and the foreign investors; the e-commerce entity with which the applicant is associated; turnover and export turnover for the last three financial years; the e-commerce platforms to be used; and every warehouse or inventory location. Documents to be attached: a board resolution or letter of authorisation, evidence of the relationship with the e-commerce entity, and lease or ownership documents of the warehouses.
The declaration in the form records that a breach — including diversion of Export Inventory to the domestic market or delayed payment to sellers — may, after due process, lead to cancellation or suspension of the registration, suspension or cancellation of the IEC, placement in the Denied Entity List, recovery of rebates and refunds with interest, and penal or prosecution proceedings.
What to do
An entity that wants to act as Exporter-on-Record should fill ANF-9A and e-mail scanned copies with the listed documents to ecommerce-dgft@gov.in. Sellers should see that their agreement with the Exporter-on-Record explicitly defines the terms for cancellation, return, rejection, repair, re-export, destruction or disposal of goods, as para 9.05 requires. A seller that is a micro or small enterprise keeps its rights under the MSMED Act, 2006, including a reference to the Facilitation Council under section 18.
Questions and answers
How does an entity register as Exporter-on-Record?
By applying in Aayaat Niryaat Form (ANF) 9A with the documents listed in it. The form says scanned copies of the completed application and documents are to be e-mailed to ecommerce-dgft@gov.in.
How much can the Exporter-on-Record charge the seller?
The administrative charge referred to in Para 9.17(iv) of the FTP shall not exceed 10% of the gross amount of Export Rebates and Refunds.
By when must export benefits be passed on to the seller?
Seller-attributable export benefits are to be disbursed to the Seller-on-Record within 30 days of receipt of Export Rebates and Refunds by the Exporter-on-Record.
What happens to goods returned by a foreign buyer?
They 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 the consignment in India.
Is a professional certificate required?
Yes. The Exporter-on-Record must obtain a compliance certificate from an independent Chartered Accountant, Cost Accountant or other professional specified by DGFT, and furnish it to DGFT within 90 days from the end of each financial year.
Published 5 August 2026. Updated 4 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.