Executive Summary

DGFT operationalised the Inventory-Based Cross-Border E-Commerce Facilitation Framework through Public Notice No. 25/2026-27 dated 5 August 2026, introducing procedures under Chapter 9 of the Handbook of Procedures, 2023, including registration of Exporters-on-Record (EORs) via a new ANF-9A form.

Background

The framework provides a structured mechanism for inventory-based cross-border e-commerce exports, building on the enabling framework introduced through DGFT Notification No. 27/2026-27.

What Has Changed?

Operational procedures have been introduced covering EOR registration, inventory management and seller/platform responsibilities, with immediate effect.

Key Provisions

• Registration of Exporters-on-Record via ANF-9A;
• Defined roles and responsibilities for sellers and e-commerce platforms; and
• Inventory-management and compliance requirements under the framework.

Applicability / Who Are Affected

Exporters-on-Record, sellers supplying goods for cross-border e-commerce, e-commerce platforms, manufacturers/MSMEs using e-commerce export channels, and fulfilment/logistics providers.

Practical Implication

Businesses using the inventory-based model must determine their role (EOR, seller, platform) and put in place registration, inventory and documentation controls accordingly.

What Businesses Should Do

1. Determine role under the framework.
2. Complete EOR registration/ANF-9A where applicable.
3. Establish inventory and documentation controls.
4. Review seller and platform arrangements and export/destination-country compliance.

KGS Perspective

The framework raises the importance of inventory tracking and role-based documentation. Entities should establish clear controls over inventory movement from seller to export and maintain evidence supporting each transaction.

Conclusion

The framework gives inventory-based cross-border e-commerce exports a formal operating structure; affected parties should confirm their role and compliance obligations promptly.

Source / Regulatory Reference

• DGFT – Public Notices: https://www.dgft.gov.in/CP/?opt=public-notice
• DGFT – Notifications: https://www.dgft.gov.in/CP/?opt=notification