CBIC Issues Guidelines for Authentication and Transmission of EDFs at Non-EDI Ports

Reference: CBIC Instruction No. 19/2026-Customs dated October 5, 2026 | F. No. 450/25/2013-Cus IV

Overview

On October 5, 2026, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 19/2026-Customs, establishing a uniform operational mechanism for the authentication and transmission of physical Export Declaration Forms (EDFs) at Non-EDI (Manual) Customs locations.

This directive aligns field-level Customs procedures with the Reserve Bank of India’s newly implemented Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (notified vide Notification No. FEMA 23(R)/2026-RB dated January 13, 2026, as amended on September 22, 2026), which came into force on October 1, 2026, superseding the erstwhile 2015 FEMA Export Regulations.

Statutory Framework Under FEMA Regulations, 2026

Under the consolidated FEMA Export and Import framework effective October 1, 2026, every exporter of goods must declare the full export value of shipments to the specified authority at the time of export:

• Specified Authority: For exports from the Domestic Tariff Area (DTA), the Commissioner of Customs is designated as the specified authority for EDF authentication.
  
• Regulation 3(1) – Mandatory Declaration & EDI Ports: An exporter of goods must furnish an EDF specifying the full export value (or expected realization value) at the time of export. Where goods are exported through an Electronic Data Interchange (EDI) port, the EDF is deemed to have been submitted automatically as an integral part of the electronic Shipping Bill.
  
• Regulation 3(3) – Non-EDI (Manual) Ports: Where exports take place through a Non-EDI port, the exporter must submit a physical EDF. Once duly authenticated by the specified Customs authority, the form must be forwarded by Customs directly to the exporter’s respective Authorised Dealer (AD) Bank.
  
• Regulation 18(1)(a) – EDPMS Entry by AD Bank: Upon receiving the authenticated EDF from a Non-EDI Customs port, the Authorised Dealer bank is mandated to enter the export details into the Export Data Processing and Monitoring System (EDPMS) within 5 working days.

Key Operational Directives Issued by CBIC (Instruction No. 19/2026-Customs)

To ensure seamless compliance at Non-EDI Customs formations with effect from October 1, 2026, CBIC has directed all jurisdictional Commissioners of Customs to enforce the following four-step protocol:

Physical Receipt & Authentication:

Specified Customs officers at Non-EDI locations must receive physical EDFs furnished by exporters at the time of export and duly authenticate them in accordance with the 2026 Regulations.

Direct Forwarding to Authorised Dealer (AD) Bank:

Instead of handing the authenticated form back purely for manual routing without oversight, the authenticated EDF must be forwarded by the Customs authority to the respective AD Bank declared by the exporter on the EDF.

Electronic Transmission via Single Official Government Email:

As far as practicable, the authenticated EDF must be transmitted electronically from a single, dedicated official Government e-mail address of the specified Customs authority directly to the concerned AD Bank. This safeguard is specifically designed to prevent document tampering, delays, or the submission of forged EDFs.

Mandatory Internal Record Management:

Non-EDI Customs formations must institute internal tracking arrangements to maintain a verifiable log of all physical EDFs received, authenticated, and transmitted to AD Banks.

Upcoming RBI Integration: Single Nodal Point for AD Banks

The CBIC instruction also notes that the Reserve Bank of India (RBI) is currently setting up a single centralized nodal point of Authorised Dealers to receive authenticated EDFs from Non-EDI locations. Once operationalized by the RBI, the routing details will be circulated to all Customs formations to further centralize and expedite EDPMS reporting.

Compliance Impact & Action Points for Exporters

Exporters routing shipments through Land Customs Stations (LCS), minor coastal ports, or other Non-EDI Customs locations should immediately update their export documentation SOPs:

• Adopt the New FEMA 2026 EDF Format: Ensure export declarations use the updated EDF format annexed to the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (effective October 1, 2026).
  
• Verify AD Bank Routing Details: Double-check that your Authorised Dealer Bank’s name, IFSC/AD code, branch address, and official trade finance email address are accurately stated on the physical EDF so Customs can transmit the authenticated copy without bounce-backs.
  
• Monitor 5-Day EDPMS Reflection: Follow up with your AD Bank within 5 working days of Customs authentication to verify that the Non-EDI shipment has been logged in EDPMS under Regulation 18(1)(a), safeguarding timely e-BRC/realization closure and export incentives.

With the FEMA (Export and Import of Goods and Services) Regulations, 2026 now in force from October 1, 2026, exporters and importers must align their shipping documentation, service EDF filings, and EDPMS/IDPMS reconciliation workflows with the new regime.

Also Read: GSTN Advisory: “Multistate Registration” Facility on GST Portal (Oct 2026)

Also Read: Duty Drawback Scheme for Export: The Complete 2026 Guide