From 1 October 2026, Under RBI’s FEMA export and import regulations, the EDF becomes an important compliance requirement for export transactions.
➡️For goods, exporters must declare the full export value through EDF at the time of export. However, where goods are exported through an EDI port, the shipping bill itself will be treated as the EDF.
➡️For services, including software, the exporter must submit an EDF specifying the full export value within 30 days from the end of the month in which the invoice is raised. Multiple service exports during a month can be covered in one EDF. For non software services, EDF can alternatively be submitted by the date of payment.
For all service exporters other than software, this is a MAJOR change, as earlier, exporters of services other than software (IT and IT enabled services) did not need to file an export declaration.
The Export Declaration Form (EDF) is crucial for compliance with the RBI’s FEMA export and import regulations, effective from 1 October 2026. Below is the format of the Export Declaration Form:
- Exporter Details:
- Name of Exporter
- Address
- PAN (Permanent Account Number)
- Consignee Details:
- Name of Consignee
- Address of Consignee
- Country of Destination
- Shipment Details:
- Invoice Number
- Invoice Date
- Shipping Bill Number (or declaration for EDI ports)
- Goods/Services Details:
- Description of Goods/Services
- Quantity
Value of Goods/Services
Currency
Mode of Export (Air, Sea, Land)
- Payment Details:
- Payment Terms
- Expected Date of Payment
- Declaration:
- Signature of Exporter
- Date of Declaration
For your reference, here are the visual representations of the Export Declaration Form:
