SF Prep Notes

Government notifies inventory-based cross-border e-commerce export framework under FTP 2023

The Government on 5 August 2026 operationalised an inventory-based cross-border e-commerce export framework under the Foreign Trade Policy 2023, allowing export-only inventory operations through registered Exporters-on-Record.

Summary

The Government of India operationalised the Inventory-based Cross-border E-Commerce Export Framework under the Foreign Trade Policy (FTP), 2023 through Notification No. 27/2026-27 and Public Notice No. 25/2026-27, both dated 5 August 2026. It follows the amendment to the FDI Policy through Press Note No. 3 (2026 Series), which permits inventory-based e-commerce operations exclusively for exports. Under the framework, eligible e-commerce entities may run export-only inventory operations through a registered Exporter-on-Record (EOR), which buys goods from Indian Sellers-on-Record against confirmed overseas orders and exports them in its own name.

Key facts

Framework
Inventory-based Cross-border E-Commerce Export Framework
Under
Foreign Trade Policy 2023; Notification 27/2026-27, 5 Aug 2026
Linked FDI change
Press Note No. 3 (2026 Series) – inventory model only for exports
Key entity
Registered Exporter-on-Record (EOR)

Practice MCQs 2 questions

Q1 Advanced

Under the inventory-based cross-border e-commerce export framework notified in August 2026, export-only inventory operations are undertaken through which entity?

Show answer

Correct answer: B — Exporter-on-Record

Eligible e-commerce entities run export-only inventory operations through a registered Exporter-on-Record, which exports in its own name.

Q2 Advanced

Under which policy was the inventory-based cross-border e-commerce export framework operationalised in August 2026?

Show answer

Correct answer: A — Foreign Trade Policy 2023

The framework was operationalised under the Foreign Trade Policy 2023 through Notification No. 27/2026-27.

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