The Central Board of Indirect Taxes & Customs (CBIC), Department of Revenue, Ministry of Finance, has issued Instruction No. 19/2026-Customs dated October 5, 2026 prescribing the procedure for authentication and forwarding of Export Declaration Forms (EDFs) at Non-EDI Customs locations. The directions have been issued in the backdrop of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, which came into force from October 1, 2026.
Exporter required to declare full export value through EDF
Under the new Regulations, an exporter is required to furnish an Export Declaration Form (EDF) to the specified authority for authentication. The Commissioner of Customs in the Domestic Tariff Area (DTA) is one of the specified authorities for this purpose. In terms of Regulation 3(1), an exporter of goods is required to furnish a declaration in the EDF specifying the amount representing the full export value of the goods at the time of export.
No separate EDF procedure at EDI ports — Shipping Bill itself treated as EDF submission
CBIC has clarified an important distinction between exports through EDI and Non-EDI ports. Where goods are exported through an Electronic Data Interchange (EDI) port, the EDF is deemed to have been submitted as part of the Shipping Bill. Thus, the requirement of separately handling a physical EDF does not arise in such cases.
Special mechanism prescribed for Non-EDI Customs locations
For exports through a Non-EDI port, Regulation 3(3) requires the duly authenticated EDF to be forwarded by the specified authority to the concerned Authorised Dealer (AD). Accordingly, CBIC has directed the concerned Commissioners of Customs to ensure that EDFs relating to exports through Non-EDI locations are properly authenticated and transmitted to the respective Authorised Dealer.
The Instruction lays down that physical EDFs furnished by exporters must first be received and duly authenticated by the specified Customs authority in accordance with the applicable Regulations. Once authenticated, the EDF is required to be forwarded to the respective Authorised Dealer mentioned in the EDF.
Electronic transmission through official Government e-mail preferred to prevent forged documents
A key compliance safeguard introduced by CBIC is that, as far as practicable, the authenticated EDF should be transmitted electronically from a single official Government e-mail address of the specified authority to the concerned Authorised Dealer. The stated objective is to minimise the risk of misuse or submission of forged documents.
This is a significant control measure, as the direct transmission of an authenticated EDF from Customs to the Authorised Dealer is intended to strengthen the authenticity and integrity of export documentation and reduce the possibility of manipulation between authentication and submission to the banking channel.
Customs formations to maintain proper record of authenticated and forwarded EDFs
CBIC has further instructed Customs formations to put in place suitable internal arrangements for maintaining records of all EDFs authenticated and forwarded to Authorised Dealers. This would create an appropriate audit trail and facilitate verification of EDF transmission at Non-EDI locations.
Commissioners to identify all Non-EDI locations; mechanism effective from October 1, 2026
The concerned Commissioners of Customs are required to identify all Non-EDI Customs locations falling under their jurisdiction and ensure that the prescribed mechanism is made operational with effect from October 1, 2026, i.e. the date on which the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 came into force.
Thus, although Instruction No. 19/2026-Customs has been issued on October 5, 2026, the mechanism is required to be operational from October 1, 2026, in alignment with the effective date of the new FEMA Regulations.
RBI working on single nodal point for Authorised Dealers
CBIC has also stated that the Reserve Bank of India (RBI) is arranging a single nodal point of Authorised Dealers for receiving authenticated EDFs. Once the details of such nodal point are communicated by RBI, the same will be circulated to the concerned Customs formations for necessary action.
Strict compliance directed at Non-EDI Customs locations
All concerned Customs officers at Non-EDI locations are required to be informed of these directions for strict compliance. Any difficulties in implementation may be brought to the notice of the Board.
The Instructions can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1000589/ENG/Instructions
