Notification / Circular No. : Public Notice No. 42/2025-26 dated January 9, 2026
Applicable Act / Rule : Handbook of Procedures, 2023 under the Foreign Trade Policy, 2023
Applicable Section / Rule : Appendix 2U of the Handbook of Procedures, 2023
Effective Date : January 13, 2026
Appendix 2U of the Handbook of Procedures, 2023 prescribes the format for issuance of the Electronic Bank Realisation Certificate (eBRC) for exports. The eBRC is used for recording and validating realisation of export proceeds by banks and exporters under the Foreign Trade Policy framework. The existing format did not capture certain GST-related particulars and contained combined field references. This Public Notice revises Appendix 2U to incorporate additional GST fields and modify an existing field description
The following amendments have been notified to the existing eBRC format under Appendix 2U of the Handbook of Procedures, 2023:
Appendix 2U has been revised accordingly to incorporate the above changes, as enclosed in Annexure-I to the Public Notice.
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