DGFT Introduces Inventory-Based Cross-Border E-Commerce Export Framework

The Directorate General of Foreign Trade (DGFT) issued Notification 27/2026-27 on 5 August 2026, introducing an inventory-based cross-border e-commerce export framework under Foreign Trade Policy 2023 with immediate effect. The notification defines the obligations and responsibilities of Exporter-on-Record (EOR) entities and establishes export rules governing how registered entities must maintain inventory, manage stock, and conduct cross-border e-commerce transactions. This framework operationalizes a new model for e-commerce exports that allows businesses to hold goods in their own inventory before exporting, rather than relying solely on virtual inventory models. EORs must comply with specific registration, documentation, and reporting requirements under the new framework. The notification applies to all entities seeking to export goods through the inventory-based e-commerce channel and affects logistics providers, e-commerce platforms, and exporters engaging in cross-border digital commerce. Businesses must understand their EOR obligations, maintain compliant inventory records, and ensure transactions align with the FTP 2023 guidelines and the notification's prescribed procedures.