The Central Board of Indirect Taxes and Customs (CBIC) has issued directions regarding the authentication and forwarding of Export Declaration Forms (EDFs) at Non-EDI Customs locations.

The directions follow the implementation of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, which came into force on October 1, 2026.

The new mechanism requires Customs authorities at Non-EDI locations to authenticate physical EDFs and ensure that the authenticated documents are forwarded to the concerned Authorised Dealer (AD).

What is an Export Declaration Form (EDF)?

Under the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, an exporter of goods is required to furnish an Export Declaration Form (EDF) to the specified authority at the time of export.

The EDF contains a declaration of the amount representing the full export value of the goods.

The Commissioner of Customs in the Domestic Tariff Area (DTA) is among the specified authorities responsible for authentication of the EDF.

How are EDFs handled at EDI and Non-EDI ports?

The procedure differs depending on whether the goods are exported through an EDI or Non-EDI Customs location.

EDI Customs locations

For exports through an Electronic Data Interchange (EDI) port, the EDF is deemed to have been submitted as part of the Shipping Bill.

Therefore, a separate physical EDF forwarding mechanism is not required in the same manner as at Non-EDI locations.

Non-EDI Customs locations

For exports through a Non-EDI port, the duly authenticated EDF must be forwarded by the specified authority to the respective Authorised Dealer (AD).

This ensures that the banking and foreign exchange reporting process can be completed in accordance with the applicable regulations.

What directions has CBIC issued for Non-EDI locations?

CBIC has directed the concerned Commissioners of Customs to ensure that EDFs are properly authenticated and transmitted to the respective Authorised Dealers.

The key requirements include:

• Physical EDFs submitted by exporters must be received and duly authenticated by the specified authority.
• The authenticated EDF must be forwarded to the concerned Authorised Dealer.
• Wherever practicable, authenticated EDFs should be transmitted electronically from the official Government email address of the specified authority to the official email address of the concerned AD.
• Internal arrangements should be established to maintain records of EDFs authenticated and forwarded to Authorised Dealers.
• Commissioners of Customs must identify all Non-EDI Customs locations under their jurisdiction.

Why is electronic transmission encouraged?

CBIC has specifically advised that, as far as practicable, authenticated EDFs should be sent electronically through the official Government email address of the specified authority.

The purpose is to minimise the risk of misuse or submission of forged documents.

This provides an additional control over the transmission of authenticated export declarations between Customs authorities and Authorised Dealers.

What should Customs formations do from October 1, 2026?

The concerned Commissioners of Customs are required to ensure that the prescribed mechanism is operational at Non-EDI Customs locations under their jurisdiction.

The arrangements are applicable from October 1, 2026, the date on which the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force.

Customs formations have also been instructed to communicate these directions to officers working at the relevant Non-EDI locations for strict compliance.

RBI to establish a nodal point for Authorised Dealers

The Reserve Bank of India (RBI) has informed CBIC that it is arranging a single nodal point of Authorised Dealers for receiving authenticated EDFs.

The details of this nodal point are expected to be communicated by RBI.

Once received, the details may be circulated among the concerned Customs formations for necessary action.

What does this mean for exporters?

Exporters using Non-EDI Customs locations should be aware that the EDF authentication and forwarding process continues to involve the specified Customs authority.

Businesses should ensure that:

1. The required EDF is properly furnished at the time of export.
2. The EDF contains the required declaration of the full export value.
3. The document is duly authenticated by the specified authority.
4. The authenticated EDF is forwarded to the relevant Authorised Dealer.
5. Export records are maintained to support the transaction and subsequent foreign exchange-related processes.

Note

The directions specifically concern Non-EDI Customs locations. For exports through EDI ports, the EDF is deemed to have been submitted as part of the Shipping Bill.

Exporters and Customs formations should also monitor further communication from RBI regarding the designated nodal point for Authorised Dealers.

Conclusion

CBIC’s directions establish a clear mechanism for handling Export Declaration Forms at Non-EDI Customs locations following the implementation of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026.

From October 1, 2026, Customs authorities at Non-EDI locations are required to authenticate physical EDFs and ensure their forwarding to the respective Authorised Dealers. Electronic transmission through official Government email is encouraged to strengthen document security and reduce the risk of forged submissions.

For exporters operating through Non-EDI ports, maintaining accurate EDF documentation and coordinating with the concerned Customs authority and Authorised Dealer will be important for smooth compliance.