FEMA Amendment 2026: Rules for Inventory-Based E-Commerce Exports

Description

The FEMA Amendment 2026 provides a regulatory framework for eligible inventory-based e-commerce exports involving goods manufactured or produced in India. Under the revised foreign investment provisions, qualifying e-commerce entities may maintain inventory for overseas sales, subject to prescribed conditions and applicable Foreign Trade Policy requirements. The framework covers Exporters-on-Record, sourcing arrangements with Indian Sellers-on-Record and export documentation. FEMA Export of Goods and Services regulations also address export reporting, realisation of export proceeds and authorised dealer bank requirements. The relaxation is limited to eligible export activities and does not extend to inventory-based domestic retail sales.