Amazon Global Selling from India: EDPMS, GST, and Compliance Tips for 2026

Key takeaways

Amazon Global Selling (AGS) lets Indian manufacturers and traders list products on Amazon marketplaces in the US, UK, EU, UAE, Japan, Australia, and more. Reaching hundreds of millions of buyers without setting up overseas entities. The commercial side is well-documented. What is not well-documented is the Indian compliance side: how EDPMS reporting works when Amazon aggregates payouts, what GST treatment applies, how to get a FIRC when you are paid through Payoneer, and what product regulations you must meet in each destination country.

This guide covers the full compliance picture for Indian sellers on Amazon Global Selling. From IEC registration to destination-country product compliance, with practical steps for each requirement.

How Amazon Global Selling Works

Amazon Global Selling is Amazon's programme that enables sellers in one country to list and sell products on Amazon marketplaces in other countries. As an Indian seller, you can sell on Amazon.com (US), Amazon.co.uk (UK), Amazon.de / Amazon.fr / Amazon.it / Amazon.es (EU), Amazon.ae (UAE), Amazon.co.jp (Japan), and Amazon.com.au (Australia), among others.

There are two primary fulfilment models. With Fulfilment by Amazon (FBA) , you ship inventory in bulk to Amazon's fulfilment centres in the destination country. Amazon stores, picks, packs, and ships individual orders to customers, handles returns, and provides customer service. With Merchant Fulfilled Network (MFN) , you ship each order directly from India to the end customer. FBA gives you Prime eligibility and better Buy Box placement but requires upfront inventory investment and international shipping of bulk consignments. MFN keeps your inventory in India but means longer delivery times and no Prime badge.

From a compliance perspective, both models involve exporting goods from India. Every shipment (whether a bulk FBA consignment or an individual MFN order) needs a shipping bill, must be tracked in EDPMS, and is subject to GST export provisions. The key difference is that FBA shipments are fewer but larger (making shipping bill management simpler), while MFN means potentially hundreds of small shipments, each requiring its own documentation.

Registration Essentials

Before you can sell on any Amazon marketplace from India, you need four things in place:

• IEC (Import Export Code). Issued by DGFT, this is your licence to export from India. Apply on the DGFT website; approval typically takes 2. 3 days.
• GSTIN (GST Registration). Required for filing LUT and claiming ITC on inputs. If you are already a GST-registered business, you are covered. Ensure your registration shows "export" as a business activity.
• Amazon Seller Central account. Register on the Seller Central portal for your target marketplace. Amazon's Global Selling team can help set up accounts across multiple marketplaces. You will need your IEC, PAN, bank details, and business registration documents.
• NEFT-linked bank account. Your AD (Authorised Dealer) bank account that will receive export proceeds. This must be the account linked to your IEC and used for EDPMS reporting. If Amazon pays through Payoneer or Hyperwallet, the funds ultimately land in this account after conversion.

The EDPMS Challenge with Amazon Payouts

The Export Data Processing and Monitoring System (EDPMS) is the RBI's system for tracking export proceeds. Every shipping bill creates an EDPMS entry, and that entry must be "closed" by matching it against the corresponding inward remittance within 9 months.

Here is where Amazon sellers run into trouble. Amazon does not pay you per order. Instead, Amazon aggregates all your sales, deducts referral fees, FBA fees, advertising charges, returns, and adjustments, and sends you a single net payout every 7 or 14 days. One payout might cover 50, 200, or 500 individual orders, each potentially linked to a different shipping bill.

Your AD bank sees a single inward remittance (or a domestic INR credit if routed through Payoneer). The bank needs to match this against specific EDPMS entries tied to specific shipping bills. Without a clear mapping from you, the bank cannot close the entries, they age past 9 months, and the RBI flags you for non-repatriation.

How to Handle EDPMS Matching for Amazon Payouts

The solution is systematic record-keeping that bridges Amazon's settlement reports and your shipping bill records. Here is the workflow:

Step-by-step process

• Download the Settlement Report from Amazon Seller Central after each payout cycle. This report breaks down the payout by order ID, showing the sale amount, fees deducted, and net amount per order.
• Maintain an order-to-shipping-bill mapping spreadsheet. For each Amazon order, record the order ID, shipping bill number, shipping bill date, invoice value, and the payout cycle in which payment was received. This is your primary reconciliation document.
• Submit the mapping to your AD bank along with the settlement report after each payout. The bank uses this to allocate the single payout across the corresponding EDPMS entries and close them.
• Reconcile monthly. At the end of each month, compare your EDPMS entries (request a statement from your AD bank) against your Amazon settlement reports. Flag any shipping bills that have not been matched to a payout.
• Handle fee deductions explicitly. Amazon fees (referral fees, FBA fees, advertising) reduce the net payout below the shipping bill value. Your AD bank may need a letter explaining the difference between the shipping bill amount and the actual remittance received, supported by the settlement report.

GST Treatment for Amazon Global Selling Exports

Exports from India are treated as zero-rated supplies under GST. This means you do not charge GST on the exported goods, but you can still claim input tax credit (ITC) on all domestic inputs. Raw materials, packaging, logistics, professional services, and more.

To export without paying GST, you must file a Letter of Undertaking (LUT) in Form GST RBI-11 on the GST portal before making any export supply. The LUT is valid for one financial year (April to March) and must be renewed each year. Without a valid LUT, you must pay IGST on each export and then claim a refund. A process that ties up working capital for 3. 6 months.

When filing GSTR-1 (your monthly or quarterly sales return), report all export sales in Table 6A with the shipping bill number, shipping bill date, port code, and invoice details. This table is specifically for exports with payment of tax (IGST route) or under LUT/bond (zero-rated route). The data in Table 6A is cross-verified with ICEGATE shipping bill data, so accuracy is critical.

For ITC claims on domestic inputs, file the regular ITC claim in GSTR-3B. Since your output tax liability on exports is zero (under LUT), your entire ITC becomes refundable. File for ITC refund using Form GST RFD-01 on the GST portal. The refund is processed against your GSTR-1 Table 6A data, so any mismatch between your return and the shipping bill data will delay or block the refund.

FIRC and BRC Issues with Amazon Payments

Amazon typically pays Indian sellers through payment aggregators like Payoneer or Hyperwallet. The money flows from Amazon (in USD, GBP, EUR, etc.) to the payment aggregator, which converts it to INR and credits your Indian bank account. This creates a specific problem: your bank sees a domestic INR credit, not a foreign inward remittance.

The FIRC (Foreign Inward Remittance Certificate) is the document that proves foreign exchange was received against your export. Without a FIRC, you cannot file for eBRC (electronic Bank Realisation Certificate), which you need for export incentive claims like RoDTEP and duty drawback.

When Amazon pays through Payoneer, you need to take a two-step approach. First, request a transaction certificate from Payoneer confirming the foreign currency amount, source, and date of the original credit from Amazon. Second, take this certificate to your AD bank along with the Amazon settlement report and request them to issue a FIRC for the underlying foreign exchange transaction. Some banks are familiar with this process; others may resist because they see only a domestic INR credit.

For eBRC filing , you will need both the bank-issued FIRC and the Payoneer certificate. The eBRC application on the DGFT portal requires the bank's FIRC reference number, the foreign currency amount realised, and the INR equivalent. Delays in obtaining the FIRC from your bank are the most common reason Amazon sellers miss eBRC filing deadlines.

Shipping Bills for E-Commerce Exports

The shipping bill you need depends on how the goods move, and the choice decides whether you can claim RoDTEP. For Amazon sellers, the three scenarios you will encounter are:

CSB-V (Courier Shipping Bill Type V) is the simplified shipping bill format introduced specifically for e-commerce exports, and it is the one that allows a RoDTEP claim . It is filed through the Electronic Cargo Clearance System (ECCS). Your courier partner (DHL, FedEx, BlueDart) typically handles the filing, but you must provide accurate product descriptions, HS codes and declared values, plus the e-commerce fields CSB-V carries: the platform name, order ID, payment transaction reference and the end buyer's details.

CSB-IV is the form to avoid for a sale. It is the non-commercial courier declaration (documents, gifts, samples) and it claims no export incentive at all. Couriers default to it, so check what your partner actually filed on a recent order: a CSB-IV against an Amazon sale is RoDTEP you cannot get back on that consignment.

For FBA shipments, you are sending larger consignments (multiple units of multiple products) to Amazon's fulfilment centres. These almost always exceed the Rs 5 lakh threshold and require a regular shipping bill filed through ICEGATE. Work with a customs broker who has experience with e-commerce/FBA shipments. The HS code classification and valuation for mixed-product consignments require specific expertise.

Product Compliance by Destination Market

Getting your Indian compliance right is only half the battle. Each destination country has its own product regulations, and Amazon enforces them strictly. Non-compliant products get delisted, and repeat violations can get your account suspended.

United States (Amazon.com)

• FBA product restrictions: Amazon US restricts certain categories (food, supplements, cosmetics, toys, electronics) that require ungating before you can list. Check the Restricted Products list in Seller Central.
• FDA compliance: Food, drugs, cosmetics, and medical devices need FDA registration. Food products require Prior Notice before import. Cosmetics need proper ingredient labelling per FDA 21 CFR.
• CPSC (Consumer Product Safety Commission): Children's products must comply with CPSIA testing requirements. General consumer products must meet applicable CPSC safety standards. Textiles and apparel need flammability testing under 16 CFR 1610.

United Kingdom (Amazon.co.uk)

• UKCA marking: Post-Brexit, the UK requires its own UKCA (UK Conformity Assessed) mark for products that previously needed CE marking. This applies to electronics, toys, PPE, machinery, and many other categories. The transition deadline has been extended multiple times. Check current requirements.
• WEEE registration: If you sell electrical or electronic equipment, you must register with an approved WEEE (Waste Electrical and Electronic Equipment) compliance scheme in the UK and fund the recycling of your products.

European Union (Amazon.de, .fr, .it, .es)

• CE marking: Mandatory for a wide range of product categories including electronics, toys, medical devices, machinery, and PPE. You need to ensure your product meets the applicable EU directive, have it tested by an accredited lab, and affix the CE mark.
• REACH compliance: If your product contains chemicals (including textiles, cosmetics, cleaning products), you must comply with EU REACH regulations. This may require registration with ECHA and ensuring your product does not contain restricted substances above the allowed limits.
• EPR (Extended Producer Responsibility): You are responsible for the end-of-life disposal of your product and its packaging in each EU country where you sell. Register with the national EPR scheme in each country (e.g., Lucid in Germany, CITEO in France).

UAE (Amazon.ae)

• ESMA (Emirates Authority for Standardization and Metrology): Certain product categories require ESMA approval and compliance with UAE technical regulations. Electronics, food products, cosmetics, and toys are heavily regulated. Products must carry Arabic labelling for the UAE market.

Pricing Strategy: What Most Sellers Get Wrong

Many Indian AGS sellers price their products by converting their domestic selling price to USD and adding a margin. This ignores several significant costs that eat into profitability:

Build your pricing model bottom-up: start with your landed cost (product + packaging + domestic logistics + international shipping), add all Amazon fees, factor in the return rate for your category, apply the currency conversion spread, and then add your margin. A product that seems profitable at a 40% margin on paper can be break-even or loss-making once you account for all platform and compliance costs.

Common Mistakes Amazon Sellers Make

After working with dozens of Indian Amazon Global Selling exporters, these are the compliance mistakes we see most frequently:

Not filing LUT before the first shipment

Without a valid LUT, every export attracts IGST. Many sellers start shipping first and discover the LUT requirement months later, by which time they have paid IGST on dozens of shipments and face a lengthy refund process.

Wrong HS code on the shipping bill

An incorrect HS code affects customs duty at the destination, can trigger holds at the port, and causes mismatches with DGFT export incentive calculations. For mixed-product FBA shipments, each product line needs its own HS code classification.

Not collecting FIRC from the payment aggregator chain

Sellers assume the FIRC will come automatically. It does not when Amazon pays through Payoneer. You must actively request the Payoneer certificate and then request the FIRC from your bank. Missing FIRCs mean no eBRC, which means no export incentives.

Ignoring destination-country product compliance

Amazon can delist your products and suspend your account for non-compliance with destination regulations. CE marking for EU, UKCA for UK, FDA for US food products. These are not optional. Budget for testing and certification before you list, not after.

Not providing EDPMS mapping to the AD bank

This is the most common and most damaging mistake. Without the order-to-shipping-bill mapping, your AD bank cannot close EDPMS entries, they age past 9 months, and you end up on the RBI caution list. Which blocks all future export incentive claims until resolved.

Tax Implications in Destination Countries

A common concern for Indian sellers is whether using FBA creates a "permanent establishment" (PE) in the destination country, which would make you liable for corporate income tax there. The short answer for most sellers: using FBA alone does not create a PE . Amazon is a third-party logistics provider, and storing inventory in their warehouse is generally not considered a fixed place of business under most tax treaties.

However, you do need to watch for VAT/GST registration thresholds in destination countries:

• US: Sales tax nexus is created by storing inventory in FBA warehouses. Amazon collects and remits marketplace sales tax in most states, but you may still need to register in states where you have nexus. Consult a US tax advisor.
• UK: VAT registration is required if you store goods in the UK (which FBA requires). You need a UK VAT number, must charge UK VAT on sales, and file quarterly VAT returns. Amazon can handle VAT calculation and collection but you remain responsible for filing and payment.
• EU: Similar to UK. You need VAT registration in at least one EU country (typically the country where your inventory is stored). The EU OSS (One-Stop Shop) scheme simplifies reporting for cross-border EU sales. Consider registering for OSS to avoid registering in every EU country individually.
• UAE: VAT at 5% applies to goods sold in the UAE. If you use FBA in the UAE, you likely need UAE VAT registration. The threshold is AED 375,000 in taxable supplies over 12 months.

Frequently Asked Questions

How do I match Amazon aggregated payouts to individual shipping bills in EDPMS?

Download the Amazon Settlement Report from Seller Central after each payout. Maintain an order-to-shipping-bill mapping spreadsheet linking each Amazon order ID to its shipping bill number and date. Submit this mapping along with the settlement report to your AD bank so they can allocate the payout across the correct EDPMS entries and close them. Clarify your bank's preferred format early. Some accept Excel, others require individual letters per shipping bill.

Do I need to file a Letter of Undertaking (LUT) to sell on Amazon Global Selling from India?

Yes. The LUT (Form GST RBI-11) must be filed on the GST portal before your first export shipment. It is valid for one financial year and must be renewed annually. Without an LUT, you must pay IGST on each export and then claim a refund, which ties up working capital for months. Filing the LUT is free and takes about 10 minutes.

How do I get a FIRC when Amazon pays me through Payoneer or Hyperwallet?

The FIRC is issued by your Indian bank, but since Payoneer credits your account in INR (as a domestic transfer), the bank may not generate a FIRC automatically. Request a transaction certificate from Payoneer confirming the foreign currency amount, source, and date. Present this to your AD bank along with the Amazon settlement report and request them to issue a FIRC for the underlying foreign exchange transaction. For eBRC filing, you will need both the bank FIRC and the Payoneer certificate.

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Update history

• 2026-07-12 First published.