DGFT
eBRC Filing Guide: How to Get Your Electronic Bank Realisation Certificate
Self-certification process, EDPMS-to-eBRC pipeline, common rejection reasons, e-commerce aggregator challenges, and partial realisation handling.
By Aaryan Kakani · · 5 min read
What is eBRC?
eBRC (Electronic Bank Realisation Certificate) is a digital certificate issued by DGFT that confirms an exporter has received payment for a specific export shipment. It replaced the older physical BRC system, where exporters had to get paper certificates stamped by their bank and submit them to DGFT manually.
Since November 2023, the eBRC system has been fully revamped under DGFT Trade Notice 33/2023-24. Exporters now self-certify their eBRCs on the DGFT portal by mapping bank-reported Inward Remittance Messages (IRMs) to shipping bills. The bank no longer issues the certificate. You do.
| Attribute | Detail |
|---|---|
| Issued by | DGFT (Directorate General of Foreign Trade) |
| Verified by | Your Authorised Dealer (AD) bank |
| Replaced | Physical BRC (paper certificate from bank) |
| Data source | EDPMS (RBI) + bank verification + ICEGATE shipping bill data |
| Filing portal | DGFT portal (dgft.gov.in) → Services → eBRC |
| Fee | No DGFT fee; AD bank may charge INR 100. 500 per verification |
Why does eBRC matter?
eBRC is the single document that unlocks nearly every export benefit. Without it, DGFT treats your export as "unrealised". Meaning you shipped goods but never got paid, as far as the system is concerned.
What eBRC unlocks
- RoDTEP credit. Duty credit scrips are issued against shipping bills, but DGFT requires eBRC to confirm realisation before the scrip can be used or transferred.
- Duty drawback. CBIC disburses drawback provisionally, but final settlement requires eBRC as proof of payment receipt within 9 months.
- Advance Authorization closure. Export obligation under AA is discharged only when DGFT verifies eBRC against the relevant shipping bills.
- EPCG scheme compliance. Export obligation fulfilment under EPCG requires eBRC-backed shipping bills.
- Status Holder recognition. DGFT calculates export performance based on eBRC values, not shipping bill values.
- EDPMS closure. While the AD bank closes EDPMS entries, the eBRC is the DGFT-side confirmation that ties everything together.
How does EDPMS connect to eBRC?
EDPMS and eBRC are two sides of the same coin. EDPMS (managed by RBI) tracks whether you received payment. EBRC (managed by DGFT) certifies it. The data flows between them through your AD bank.
The EDPMS → eBRC pipeline
- :
How do I file for eBRC on DGFT?
Step-by-step filing process
- 1 Ensure EDPMS entry is closed Before applying for eBRC, confirm with your AD bank that the EDPMS entry for the shipping bill has been closed. Without this, the DGFT system won't have the realisation data.
- 2 Log into DGFT portal Go to dgft.gov.in → Services → eBRC → Apply for eBRC. You need your IEC and DGFT digital signature.
- 3 Enter shipping bill details Enter the shipping bill number, port code, and date. The system pulls SB data from ICEGATE. Verify the FOB value, currency, and consignee match your records.
- 4 Enter bank realisation details Provide: AD bank code, bank reference number for the inward remittance, date of credit, amount realised in foreign currency, and INR equivalent. The amount realised can be less than the FOB value (partial realisation is allowed).
- 5 Submit for bank verification Once you submit, the application goes to your AD bank for verification. The bank officer checks the EDPMS closure data against your application. This takes 2. 5 working days.
- 6 Bank verifies and DGFT issues eBRC After bank approval, DGFT auto-generates the eBRC. You can download it from the DGFT portal under Services → eBRC → View/Print eBRC.
What are common eBRC rejection reasons?
eBRC applications get rejected more often than you'd expect. Here are the most common reasons and how to fix them.
| Rejection Reason | Why It Happens | How to Fix |
|---|---|---|
| EDPMS entry not closed | AD bank hasn't matched the payment to the SB in EDPMS | Submit BRC mapping document to your bank's forex desk |
| SB number mismatch | Typo in shipping bill number or wrong port code | Verify SB number on ICEGATE; use the 7-digit SB number with correct port code |
| Amount exceeds EDPMS value | Claimed realisation is more than the FOB value or EDPMS recorded amount | File for the actual EDPMS amount; excess can be tagged to another SB |
| Bank code mismatch | AD bank code on SB differs from where the payment was received | If you changed banks, the new bank must get the EDPMS entry transferred from the old bank via RBI |
| Duplicate application | eBRC already issued for this SB number | Check existing eBRCs on DGFT portal; for additional realisations, file as supplementary eBRC |
| IEC suspended/cancelled | IEC not updated on DGFT or annual ANF-2A not filed | File ANF-2A and ensure IEC is active before re-applying |
How does eBRC work for e-commerce exports?
E-commerce exports through platforms like Amazon Global Selling, eBay, or Etsy create a unique eBRC challenge. The platform aggregates payments from multiple orders and shipping bills into a single settlement, making 1:1 matching nearly impossible.
E-commerce eBRC challenges
- Aggregated settlements. Amazon sends one fortnightly payout covering 50. 200 shipping bills. Your AD bank receives one SWIFT transfer, not individual payments per SB.
- Platform deductions. Referral fees, FBA fees, and advertising costs are deducted before settlement. The amount received is 15. 40% less than the FOB value on shipping bills.
- Returns and refunds. Customer returns are deducted from future settlements, creating negative adjustments that don't map to any specific SB.
- Multi-currency. Selling on Amazon US, UK, and Germany means USD, GBP, and EUR payments converted at different rates on different dates.
To handle this, you need to create a detailed settlement-to-SB mapping document that breaks down each platform payout into its constituent shipping bills, with proportional fee allocation.
What if I received less than the shipping bill value?
Partial realisation is common and allowed. The eBRC will be issued for the actual amount received, not the FOB value on the shipping bill. However, you need to handle the shortfall properly.
| Shortfall Reason | Handling | Limit |
|---|---|---|
| Platform fees (Amazon, eBay) | File eBRC for net amount after fees; document the fee breakup | No specific limit; must match settlement report |
| Buyer discount / price reduction | File eBRC for actual amount; keep credit note on file | Reasonable commercial terms |
| Bank charges / intermediary fees | eBRC for net amount after bank deductions | Documented charges only |
| Buyer default (non-payment) | Apply for write-off through AD bank; RBI approval needed | 5% of average annual export turnover (self-write-off by AD) |
| Currency fluctuation | eBRC for INR equivalent at actual credit date exchange rate | No limit; market rate applies |