Amendment in Appendix 2U of Handbook of Procedures 2023

[To be published in the Gazette of India Extraordinary Part-I, Section-I]

Government of India
Ministry of Commerce & Industry
Department of Commerce
Directorate General of Foreign Trade

Public Notice No. 42/2025-26
New Delhi, Dated: 09th January, 2026

Subject: Amendment in Appendix 2U of Handbook of Procedures, 2023 - regarding.

In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby notifies amendments to Appendix 2U for issuance of the Electronic Bank Realisation Certificate (eBRC) under the Handbook of Procedures, 2023.

2. The following changes have been made in the existing eBRC format:

(i) Addition of New Fields in the existing eBRC Format:

• GSTIN
• GST Invoice No
• GST Invoice Date

(ii) Modification of Field Levels in Existing eBRC Format:

• Address/GSTIN changed to Address.

Effect of this Public Notice:

Appendix 2U of the Handbook of Procedures, 2023 has been revised to incorporate the above changes enclosed (Annexure-I). It will be operationalised within effect from 13th January, 2026.

(Lav Agarwal)
Director General of Foreign Trade &
Ex-officio Additional Secretary to the Government of India
E-mail: dgft@nic.in

(Issued from the File No. 01/89/180/75/AM-25/PC-2(A)/[E-44856]

APPENDIX-2U

DIRECTORATE GENERAL OF FOREIGN TRADE

STATEMENT OF BANK REALISATION

About the statement

• This statement is system-generated from the DGFT website. It reproduces the information as available on the date and time of printing of this statement. This / Latest information can be verified by scanning the QR Code or validating from the DGFT website (https://www.dgft.gov.in) -> Services -> eBRC -> View Any eBRC.

Note on the Realised Value

• The realised value is denominated in Foreign Currency or INR and may be in CIF, C&F FOB terms or other INCOTERMS as negotiated between exporter and buyer of the goods and hence it may or may not include Commission, Freight, or Insurance as the case may be. Such details may be obtained from exporters, if needed. Policy Circular No. 06 (RE- 2012) / 2009-14 Dated 10.10.2012 of DGFT explains this in detail.