Non-EDI Customs locations to authenticate Export Declaration Forms and forward them to the Authorised Dealer, preferably by official e-mail: CBIC Instruction 19/2026-Customs
CBIC has directed Commissioners of Customs to make sure that Export Declaration Forms (EDFs) furnished at Non-EDI Customs locations are authenticated and forwarded to the Authorised Dealer named in the form. The instruction follows the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, in effect from 1 October 2026, and asks that the mechanism be operational from the same date.
Key facts
- In force
- Mechanism to be operational from 1 October 2026; instruction dated 5 October 2026
- Who it affects
- Exporters of goods shipping through Non-EDI Customs ports, Authorised Dealer banks, customs brokers, Customs officers at Non-EDI locations
- What it is
- Rule change
- Section
- Customs
- Published
- 5 October 2026
In 30 seconds
- Instruction No. 19/2026-Customs is dated 5 October 2026 (F. No. 450/25/2013-Cus IV).
- It refers to the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, which come into effect from 1 October 2026.
- Under Regulation 3(1), an exporter of goods furnishes a declaration in the EDF to the specified authority, stating the full export value of the goods, at the time of export.
- For exports through an EDI port, the EDF is deemed to have been submitted as part of the Shipping Bill.
- For exports through a Non-EDI port, Regulation 3(3) requires the specified authority to forward the duly authenticated EDF to the Authorised Dealer.
- As far as practicable, the authenticated EDF is to be sent electronically from a single official Government e-mail address, to minimise the risk of misuse or forged documents.
हिंदी में सार
CBIC ने Instruction 19/2026-Customs (5 अक्टूबर 2026) से निर्देश दिया है कि Non-EDI कस्टम्स स्थानों पर निर्यातकों से मिले भौतिक Export Declaration Form (EDF) को प्रमाणित करके EDF में लिखे Authorised Dealer को भेजा जाए — जहाँ तक संभव हो, एक ही सरकारी ई-मेल पते से। यह व्यवस्था 1 अक्टूबर 2026 से लागू मानी गई है, जिस दिन Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 प्रभावी हुए। EDI पोर्ट से निर्यात में EDF को Shipping Bill का हिस्सा माना जाता है। RBI प्रमाणित EDF लेने के लिए Authorised Dealers का एक नोडल पॉइंट बना रहा है, जिसका ब्योरा बाद में दिया जाएगा।
What CBIC has said
By Instruction No. 19/2026-Customs dated 5 October 2026, the Central Board of Indirect Taxes & Customs has told Customs field formations how Export Declaration Forms (EDFs) are to be handled at Non-EDI Customs locations. The instruction draws attention to the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, which come into effect from 1 October 2026.
What the Regulations require, as set out in the instruction
- An exporter is required to furnish an 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.
- Under Regulation 3(1), an exporter of goods must furnish to the specified authority a declaration in the EDF specifying the amount representing the full export value of the goods, at the time of export.
- An EDF for goods exported through an Electronic Data Interchange (EDI) port is deemed to have been submitted as part of the Shipping Bill.
- For goods exported through a Non-EDI port, Regulation 3(3) provides that the duly authenticated EDF is to be forwarded by the specified authority to the respective Authorised Dealer (AD).
The procedure at Non-EDI locations
The concerned Commissioners of Customs are to ensure that EDFs are transmitted to the respective Authorised Dealer. For Non-EDI Customs locations, the instruction lists four points:
| Step | What is to be done |
|---|---|
| Receipt and authentication | Physical EDFs furnished by exporters are received and duly authenticated by the specified authority, as prescribed under the applicable Regulations |
| Forwarding | The authenticated EDF is then forwarded to the Authorised Dealer mentioned in the EDF |
| Mode | As far as practicable, electronically from a single official Government e-mail address of the specified authority to the concerned Authorised Dealer, to minimise the risk of misuse or submission of forged documents |
| Record | Suitable internal arrangements may be put in place to keep a record of the EDFs authenticated and forwarded to Authorised Dealers |
From when
Commissioners are to identify the Non-EDI Customs locations under their jurisdiction and ensure that this mechanism is operational with effect from 1 October 2026, the date on which the Regulations come into force. The instruction itself is dated 5 October 2026.
A single nodal point is being arranged by RBI
The instruction records that RBI has informed that it is arranging a single nodal point of Authorised Dealers for receiving authenticated EDFs. The details, once communicated by RBI, may be circulated to the concerned formations for necessary action. The instruction does not give those details or a date for them.
The directions are to be brought to the notice of all concerned officers at Non-EDI Customs locations for strict compliance. Difficulties, if any, may be brought to the notice of the Board.
What exporters should note
If you export goods through a Non-EDI Customs location, the EDF is furnished in physical form to the specified authority, and it must state the full export value of the goods at the time of export. The authenticated form goes from Customs to the Authorised Dealer mentioned in the EDF, so the Authorised Dealer should be correctly stated in the form.
Questions and answers
What is an exporter required to declare in the EDF?
As set out in the instruction, Regulation 3(1) of the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 requires an exporter of goods to furnish to the specified authority a declaration in the EDF specifying the amount representing the full export value of the goods, at the time of export.
Is a separate EDF needed for exports through an EDI port?
The instruction states that an EDF in respect of goods exported through an EDI port shall be deemed to have been submitted as part of the Shipping Bill.
Who sends the authenticated EDF to the bank at a Non-EDI port?
The specified authority. Regulation 3(3), as quoted in the instruction, provides that the duly authenticated EDF is to be forwarded by the specified authority to the respective Authorised Dealer. The Commissioner of Customs in the Domestic Tariff Area is one of the specified authorities.
How will Customs send the authenticated EDF?
As far as practicable, electronically from a single official Government e-mail address of the specified authority to the concerned Authorised Dealer. The stated purpose is to minimise the risk of misuse or submission of forged documents.
Is there one common address for Authorised Dealers to receive EDFs?
Not yet. The instruction says RBI has informed that it is arranging a single nodal point of Authorised Dealers for receiving authenticated EDFs, and that the details will be circulated once RBI communicates them.
Published 5 October 2026. Updated 9 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.