Executive Summary:
This trade notice from the Directorate General of Foreign Trade (DGFT) introduces a new "Mode of Export of Services" field in the Electronic Bank Realisation Certificate (eBRC) format for services exports. Effective May 1, 2025, exporters certifying eBRCs linked to IRMs must indicate the relevant mode of export of service. This change aims to improve the accuracy of services export data and align with international norms.
Key Points / Main Content:
* **eBRC Enhancement:** The online self-certification process for eBRCs has been enhanced, allowing exporters to self-certify export realisations directly on the DGFT portal.
* **Service Definition:** The definition of "services" aligns with the Foreign Trade Development Regulation (FTDR) Act, 1992, and the General Agreement on Trade in Services (GATS) of the World Trade Organization (WTO).
* **New Field Introduction:** A new field, "Mode of Export of Services," will be added to the eBRC format for the Services Export category.
* **Implementation Date:** This new field is applicable for eBRCs generated on or after May 1, 2025.
* **GATS Modes:** The "Mode of Export of Services" corresponds to the four modes of services trade under GATS:
* Mode 1: Cross-Border Supply (e.g., IT services)
* Mode 2: Consumption Abroad (e.g., tourism)
* Mode 3: Commercial Presence (e.g., bank branches)
* Mode 4: Presence of Natural Persons (e.g., engineers on assignment)
* **Help Resources:** User manuals are available on the DGFT website under the "Learn" section (Application Help and FAQs eBRC).
* **Feedback Mechanism:** Stakeholders can provide feedback via email to ebrcdgftgov.in.
* **Support Channels:** Assistance is available through the DGFT Helpdesk via toll-free number or service ticket on the DGFT website (Services DGFT Helpdesk Service).
Impact Analysis:
Exporters:
* Impact: Exporters certifying eBRCs linked to IRMs will need to provide the "Mode of Export of Services" information.
* Action Required: Familiarize themselves with the four modes of service trade under GATS and accurately indicate the relevant mode when completing eBRC certifications on or after May 1, 2025.
Banking and Financial Institutions:
* Impact: Processing and handling of eBRCs will include the new "Mode of Export of Services" field.
* Action Required: Update systems and procedures to accommodate the new eBRC format.
DGFT Regional Authorities:
* Impact: Overseeing and administering the updated eBRC process.
* Action Required: Ensure awareness and compliance among exporters within their jurisdiction.
Key Entities Referenced
Directorate General of Foreign Trade: A department under the Ministry of Commerce and Industry, Government of India, responsible for implementing foreign trade policy.
Electronic Bank Realisation Certificates (eBRCs): Certificates enabling exporters to self-certify export realisations directly on the DGFT portal.
Foreign Trade Development Regulation FTDR Act, 1992: An act regulating foreign trade in India.
General Agreement on Trade in Services (GATS): An agreement of the World Trade Organization (WTO) that defines service export classification nomenclature.
World Trade Organization (WTO): An international organization dealing with the rules of trade between nations.
Mode of Export of Services: A new field in the eBRC format for the Services Export category, applicable for eBRC generated on or after May 01, 2025.
Trade Notice No. 12202425: A trade notice issued on August 14, 2024 by the Directorate General of Foreign Trade.
Trade Notice No. 33202324: A trade notice issued on November 10, 2023 by the Directorate General of Foreign Trade.
Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade
*****
Vanijya Bhawan, New Delhi - 110 011
Date: April 21, 2025
Trade Notice No. 02/2025-26
To,
1. All Exporters/Members of Trade & Industry
2. All Banking and Financial institutions
3. All Export Promotion Councils/Commodity Boards
4. All DGFT Regional Authorities
Subject: Introduction of ‘Mode of Export of Services’ Field in eBRC Format for
Services Exports with effect from May 01, 2025 - regarding.
Reference is invited to Trade Notice No. 12/2024-25 dated August 14, 2024 and Trade
Notice No. 33/2023-24 dated November 10, 2023. This Directorate has enhanced the
online self-certification process for Electronic Bank Realisation Certificates (eBRCs),
enabling exporters to self-certify export realisations directly on the DGFT portal via
API integration or bulk upload functionality.
2. In this regard, attention is drawn to Foreign Trade (Development & Regulation)
[FTDR] Act, 1992, Chapter 1, Para 2, Sub-para (j) which states that,-"services” means
service of any description which is made available to potential users and includes all
the tradable services specified under the General Agreement on Trade in Services
entered into amongst India and other countries who are party to the said Agreement:
Provided that, this definition shall not apply to the domain of taxation;
2.1. The given service export classification nomenclature is also defined in the
General Agreement on Trade in Services (GATS) of the World Trade Organization
(WTO).
3. Accordingly, this Directorate is introducing a new field titled ‘Mode of Export of
Services’ in the eBRC format for the Services Export category, applicable for eBRC
generated on or after May 01, 2025. Exporters certifying eBRCs linked to IRMs will be
required to indicate the relevant mode of export of service while completing the
certification. The inclusion of this field is aimed at improving the granularity andaccuracy of services export data. This reform also aligns India’s data capture policy
with international norms under WTO GATS.
4. This new field - ‘Mode of Export of Services’ - corresponds to the four modes of
services trade which have been mentioned under GATS, namely:-
Mode Definition Example Services
Mode 1: Cross-Services supplied (from India) IT services, remote
Border Supply remotely across borders without consulting, telemedicine
movement of individuals.
Mode 2: Consumer travels to the service Tourism, medical
Consumption provider’s country (i.e. to India) treatment in India, foreign
Abroad students
Mode 3: Commercial Service supplier (from India) Indian bank branches
Presence establishes a commercial entity overseas, IT company
abroad. subsidiaries
Mode 4: Presence of Individual (from India) travels Engineers, doctors, IT
Natural Persons abroad temporarily to provide professionals on
services. assignment
5. Help manual & Feedback:
User Manuals may be accessed on the DGFT website under the ‘Learn’ section
(Application Help and FAQs -> eBRC). Stakeholders are also encouraged to provide
their feedback via email to ebrc-dgft@gov.in
6. Support Channels:
For assistance, exporters may contact the DGFT Helpdesk through the toll-free
number or raise a service ticket via the DGFT website under Services -> DGFT
Helpdesk Service.
This Trade Notice is issued with the approval of the competent authority.
(Md. Moin Afaque)
Joint Director General of Foreign Trade
E-mail: afaque.moin@gov.in
(Issued from File No.: 01/02/74/AM-24/EG&TF)