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What is e-BRC and Why It Matters for Exporters – 2025 Guide for Indian Exporters & Amazon Global Sellers

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In today’s globalized digital trade environment, Indian exporters—especially those selling via platforms like Amazon Global Selling—need to be meticulous about documentation, compliance, and regulatory reporting. One critical document in this regard is the Bank Realisation Certificate, commonly referred to as BRC, or more recently, e-BRC (Electronic Bank Realisation Certificate).

Whether you're exporting textile products to the US, software services to Europe, or artisan crafts via Amazon, e-BRC is essential to validate foreign currency receipt, claim export incentives, and stay DGFT- and RBI-compliant.

In this detailed guide, we will break down:

  • What e-BRC is and why it exists.

  • How the self-certification system works.

  • Its mandatory role in claiming government incentives.

  • DGFT updates, timelines, and best practices for 2025.

  • Specific guidance for Amazon Global Sellers and small-value exporters.

Chapter 1: Understanding the e-BRC

What is a Bank Realisation Certificate?

A Bank Realisation Certificate (BRC) is a document issued by a bank confirming that the exporter has received payment in foreign exchange for goods or services exported. In essence, it acts as official proof that you didn’t just ship the products—you also got paid.

The digital version, e-BRC, was introduced by DGFT (Directorate General of Foreign Trade) to reduce paperwork and integrate compliance digitally. It helps various Indian government agencies (like GSTN, RBI, SEZ authorities, etc.) verify export proceeds and allow benefits.

🔍 Who needs an e-BRC? Any Indian exporter—goods, services, or software—who receives foreign exchange through a bank-authorized dealer (AD) and files a shipping bill or SOFTEX form.

Chapter 2: Role of DGFT and EDPMS in e-BRC

The e-BRC process is tightly integrated with DGFT's EDPMS (Export Data Processing and Monitoring System) and ICE-GATE, the Customs e-filing portal.

Here’s how it works:

  1. Exporter files a shipping bill (or SOFTEX form for software/service exports).

  2. The bank logs the foreign inward remittance (FIRA/IRM) in the EDPMS portal.

  3. Once payment is verified, the bank closes the entry and generates the e-BRC digitally.

  4. The e-BRC is then uploaded to DGFT, linked with your IEC (Importer-Exporter Code).

  5. Exporter logs into the DGFT portal and downloads or self-generates the e-BRC.

📌 This process ensures transparency, eliminates fake claims, and links actual forex receipts to export documents.

Chapter 3: Why e-BRC Is Essential

1. Regulatory Compliance

  • The RBI mandates e-BRCs as proof of export realization.

  • DGFT requires e-BRC to close shipping bills and for documentation audits.

2. Claiming Export Incentives

Without an e-BRC, you cannot claim:

  • RoDTEP (Remission of Duties and Taxes on Exported Products)

  • Duty Drawback Scheme

  • SEIS/MEIS benefits

  • Advance Authorization benefits

  • GST Refund under LUT

💡 Example: If you shipped ₹5 lakhs worth of goods to the US and want to claim RoDTEP, your application will not be accepted without e-BRC linked to the shipping bill.

3. Audit and Data Transparency

DGFT shares e-BRC metadata with:

  • GSTN for refund verification

  • RBI for forex monitoring

  • SEZ/STPI authorities for unit compliance

Chapter 4: How to Generate e-BRC (Step-by-Step Process)

A. When the Bank Uploads

  1. Receive the foreign payment (FIRA/IRM generated).

  2. Bank uploads the details to EDPMS.

  3. e-BRC is auto-generated and uploaded to DGFT portal.

  4. Exporter downloads e-BRC via:

    • DGFT Portal → Dashboard → Repositories → Bank Realisations (e-BRC)

B. Self-Certification (DGFT Update – Dec 2023)

Exporters can self-generate and certify e-BRC using shipping metadata via DGFT, especially useful for:

  • Third-party payments

  • Merchanting trade

  • Manual shipping entries

Steps:

  1. Login to DGFT portal

  2. Go to Services → e-BRC

  3. Match invoice & shipping bill

  4. Use DSC to self-certify and generate e-BRC

  5. Save/download the file for records

🕒 Chapter 5: Timelines, Validity & Exceptions

Validity:

  • There is no technical expiry, but e-BRC should be generated within 6–9 months of export to be valid for incentive claims.

Chapter 6: Common Errors & How to Fix

Issue

Cause

Solution

e-BRC not appearing

IRM not uploaded or mismatch in IEC data

Confirm with bank and check DGFT shipping records

Duplicate entries

Multiple IRMs tagged to same bill

Use DGFT to cancel and reissue corrected e-BRC

Wrong currency or value mismatch

FIRA/IRM and invoice values not matched

Ask your AD bank to correct it via EDPMS correction

Purpose code errors

Incorrect RBI purpose code like P0103 vs P0108

Request manual override or self-certify with correction

Chapter 7: Special Notes for Amazon Global Sellers

If you’re exporting through Amazon Global Selling, payments may arrive via:

  • Skydo

  • Payoneer

  • PingPong

  • Wise

These aggregators route funds to your Indian account in foreign exchange, and:

  • The transaction is recorded in FIRA

  • Bank must upload IRM into EDPMS

  • You must follow same e-BRC steps

📦 Amazon sellers are treated as exporters—regardless of product type or sales volume.

Chapter 8: Linking e-BRC to Incentive Schemes

Incentive Scheme

e-BRC Required?

Linked to DGFT Portal?

Notes

RoDTEP

✅ Yes

✅ Yes (via ICEGATE)

Auto-reflected once linked

SEIS

✅ Yes

✅ Yes

For service exporters only

Duty Drawback

✅ Yes

✅ Yes

Customs-linked

GST Refund

✅ Yes

✅ Yes (GSTN auto pull)

Match invoice & shipping

EPCG / Advance

✅ Yes

✅ Yes

For capital imports

Chapter 9: Tools & Platforms to Simplify e-BRC

  • DGFT Portal: Official dashboard for e-BRC, claim linking, and digital certification.

  • Skydo, Payoneer, PingPong: Help with FIRA, transaction IDs.

  • Chartered Accountants: Useful for export documentation matching and FTP benefit filing.

  • Export Incentive Tools (HTC, ShipGlobal): Provide claim tracking and e-BRC automation services.

Chapter 10: Final Compliance Checklist

✅ Shipping bill filed via ICEGATE ✅ Foreign payment received (FIRA/IRM) ✅ AD Bank uploaded to EDPMS ✅ e-BRC generated (self or auto) ✅ DGFT portal download complete ✅ Export incentive claim filed on time ✅ Records archived for 5–7 years (audits)

Conclusion: e-BRC Is More Than Just a Certificate

For any Indian exporter—whether you're shipping ₹5 lakh worth of cotton shirts or running a $50,000 Amazon FBA business—e-BRC is the digital backbone of your export validation process.

It’s no longer just a compliance requirement. In 2025, e-BRC is the key to accessing incentives, staying audit-safe, and building a globally recognized export brand.

 
 
 

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