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India launches inventory‑based cross‑border e‑commerce export framework
The Government of India has operationalised an Inventory‑based Cross‑border E‑Commerce Export Framework under the Foreign Trade Policy (FTP) 2023. The framework was issued through Notification No. 27/2026‑27 and Public Notice No. 25/2026‑27 on 5 August 2026. It creates a new regulatory architecture that defines Exporter‑on‑Record (EOR) and Seller‑on‑Record (SOR) entities, mandates that export inventory be procured only against confirmed overseas orders, and requires a digital repository to ensure traceability and prevent diversion to the domestic market. The EOR must handle export documentation, customs formalities, destination‑country compliance, packaging, logistics and reverse‑logistics, while ensuring timely payment to Indian sellers and proportionate pass‑through of export rebates and refunds. The policy follows an amendment to the FDI rules that permits inventory‑based e‑commerce operations exclusively for exports. The government expects the framework to broaden participation of Indian manufacturers, traders and MSMEs in global e‑commerce supply chains and to help achieve a target of $200‑$300 billion in e‑commerce exports by 2030. Registration with the Directorate General of Foreign Trade (DGFT) is mandatory, and all participating entities are subject to DGFT oversight and annual compliance certification.
Entities
Directorate General of Foreign Trade (DGFT) · Exporter-on-Record (EOR) · Exporter‑on‑Record (EOR) · Foreign Direct Investment (FDI) framework · Foreign Trade Policy 2023 · Government of India · Ministry of Commerce & Industry (India) · Seller-on-Record (SOR) · Seller‑on‑Record (SOR)
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Export inventory may be procured only against confirmed export orders; speculative inventory build‑up is prohibited. taxguru.in · inc42.com
- [○ 1 SOURCE] Exporters must make payment to Sellers‑on‑Record within seven days of acceptance of goods. taxguru.in
- [● 2 SOURCES] Exporters must maintain a segregated, traceable export inventory and a digital repository accessible to DGFT. taxguru.in · inc42.com
- [● 2 SOURCES] DGFT issued Notification No.27/2026‑27‑DGFT on 5 August 2026 introducing an inventory‑based cross‑border e‑commerce facilitation framework under the Foreign Trade Policy 2023. taxguru.in · inc42.com
- [○ 1 SOURCE] The new regime aims to generate $200‑$300 billion in e‑commerce exports from India by 2030. inc42.com
- [● 3 SOURCES] The framework defines the roles of Exporter‑on‑Record (EOR) and Seller‑on‑Record (SOR). taxguru.in · www.world-today-news.com · inc42.com
- [● 2 SOURCES] Exporters must bear the cost of reverse logistics and cannot sell returned consignments in the domestic market. taxguru.in · inc42.com
- [● 2 SOURCES] E‑commerce platforms must register as Exporter‑on‑Record entities with DGFT to operate under the framework. taxguru.in · inc42.com