eBRC for Amazon Global Selling Exporters

A marketplace sale abroad is an export

The storefront changes nothing about the customs picture. An order that leaves India for a foreign buyer clears customs against a shipping bill, the payment for it is a foreign inward remittance, and the Foreign Exchange Management Act expects that money to be realised and accounted for. The certificate that records the realisation is the eBRC, issued through DGFT.

What does change is the shape of the business: many small consignments instead of a few large ones, payouts that bundle many orders, and fees deducted before the money lands. Each of those has an answer, and none of them removes the certificate.

Where the money enters the story

Marketplace payouts reach your account through banking channels as foreign inward remittances, and your AD bank reports each one to DGFT as an IRM, an Inward Remittance Message. From there the export picture is standard: the remittance is mapped to the exports it paid for, deductions are declared, and the certificate is generated.

The bundling is the part that surprises sellers. One payout can cover many orders, which on the certificate side simply means one remittance mapped to several shipping bills or invoices. Getting each bill's number, date and value into one sheet is the real chore, and you can read them off one bill at a time. A remittance does not have to be spent in one filing; the unused balance stays available for the next one.

Fees are deductions, and deductions are declared

The gap between your gross sales and the money that lands is real: marketplace commissions, fulfilment charges, advertising. In an eBRC filing that gap has a proper home, the deductions you declare when mapping, and the figure that matters is what was actually taken before the money reached you. Declared correctly, a payout that looks short reconciles cleanly.

Why bother, for parcel-sized consignments

• RoDTEP accrues per export, and parcels add up. Small claims left unclaimed are still money left on the table, which is the whole subject of how exporters lose incentive money.
• GST refunds on export want realisation evidence in the file, covered in the GST refund guide.
• FEMA does not scale down. Realisation obligations apply to export proceeds regardless of consignment size.
• Audits prefer ledgers to shoeboxes. A desk with certificates in one place answers questions in minutes.

The volume answer

Filing one certificate at a time fits a desk that exports occasionally. A marketplace desk with weekly payouts is better served by bulk filing: many certificates from one spreadsheet, validated row by row before anything is submitted. That workflow is written up in the bulk eBRC spreadsheet workflow, and it was built for exactly this shape of business. An account is free, and remittances arrive on their own once DGFT is connected.

Frequently asked questions

Do Amazon Global Selling exporters need an eBRC?

If the orders leave India against shipping bills and you intend to claim RoDTEP, drawback, or GST refunds, yes: those claims run on realisation evidence, and the eBRC is that evidence.

My payout bundles many orders. How does that map?

As one remittance mapped to several shipping bills or invoices. The remittance's unused balance stays available across filings until it is fully used.

Marketplace fees were deducted before I was paid. Is that a problem?

No. Declare what was actually deducted when you map the remittance, and the figures reconcile. Problems come from ignoring the gap, not from having one.

What about courier exports without shipping bills?

The eBRC ties realisation to export documentation. Where a consignment's paperwork differs, what your claims need decides what you file; the safe habit is keeping realisation records complete for anything you intend to claim.