Others purpose codes
Group 15 of RBI’s receipt purpose codes, Others, carries 4 codes. Refunds on imports, reversals of wrong entries, receipts under international bidding, and deemed exports.
Every code in group 15
| Code | RBI wording | eBRC on DGFT |
|---|---|---|
| P1501 | Refunds / rebates on account of imports | Not an export receipt |
| P1502 | Reversal of wrong entries, refunds of amount remitted for non-imports | Not an export receipt |
| P1503 | Remittances (receipts) by residents under international bidding process. | Not an export receipt |
| P1505 | Deemed Exports (exports between SEZ, EPZs and Domestic Tariff Areas) | Yes, deemed exports |
Where the wording and the rules come from
The wording in the table is RBI’s, from the receipt purpose list in Annex I to A.P. (DIR Series) Circular No. 84 dated 29 February 2012, the list Authorised Dealer banks report foreign exchange receipts against. The eBRC column is DGFT’s, from its General Guidelines for Generating eBRC (last updated 26 March 2024), and each code’s page quotes the rule behind its entry. How the purpose code is checked when a remittance is mapped is in RBI purpose codes on your eBRC.